IMPLEMENTASI KEBIJAKAN AKUNTASI PEMERINTAH DALAM MANAJEMEN ASET TETAP SATUAN KERJA

Main Article Content

Lugas Brillian
Agus Sunarya Sulaeman

Abstract

Every fixed asset owned and/or controlled by the central government work unit is part of the state assets which will be presented in Financial Report of Central Government. Accounting for fixed assets to produce LKPP is carried out on a cash basis as regulated in Technical Bulletin 15 concerning Accrual-Based Fixed Asset Accounting. The formulation of the problem discussed is the implementation of accounting policies starting from the classification, recognition, measurement, depreciation, as well as the presentation and disclosure of fixed assets in government work units. The aim is to see the accuracy of the implementation of fixed asset accounting policies in government work units. The government work unit that is the object of research is the regional office of one of the ministries in Lampung Province. Research data retrieval is done by interview and document method.

Article Details

How to Cite
Lugas Brillian, & Agus Sunarya Sulaeman. (2021). IMPLEMENTASI KEBIJAKAN AKUNTASI PEMERINTAH DALAM MANAJEMEN ASET TETAP SATUAN KERJA. Jurnal Aplikasi Akuntansi, 6(1), 80 - 99. https://doi.org/10.29303/jaa.v6i1.108
Section
Articles

References

Komite Standar Akuntansi Pemerintahan. 2014. Buletin Teknis Standar Akuntansi Pemerintahan Nomor 15 tentang Akuntansi Aset Tetap Berbasis Akrual.
Pemerintah Republik Indonesia. 2010. Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Kementerian Keuangan. 2016. Peraturan Menteri Keuangan Nomor 181/PMK.06/2016 tentang Penatausahaan Barang Milik Negara.
Kementerian Keuangan. 2016. Peraturan Menteri Keuangan Nomor 224/PMK.05/2016 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 219/PMK.05/2013 tentang Kebijakan Akuntansi Pemerintah Pusat
Kementerian Keuangan. 2017. Peraturan Menteri Keuangan Nomor 65/PMK.06/2017 tentang Penyusutan Barang Milik Negara Berupa Aset Tetap pada Entitas Pemerintah Pusat.
Kementerian Keuangan. 2013. Peraturan Menteri Keuangan Nomor 59/PMK.06/2013 tentang Tabel Masa Manfaat dalam Rangka Penyusutan Barang Milik Negara Berupa Aset Tetap pada Entitas Pemerintah Pusat.