Perlakuan akuntansi terhadap perolehan dan penghentian aset tetap pemerintah yang berdasarkan pada standar akuntansi pemerintah di kabupaten Sukoharjo

Penulis Utama : Ika Rahmawati Sulistya Ningsih
NIM / NIP : F3306054
× ABSTRACT The Governmental Accounting Standard is the principles of accounting applied in arranging and presenting the governmental financial statement. The 2006/2007 financial statement of Regency Sukoharjo is developed based on the Government Accounting System. Here the writer will discuss about the accounting treatment and application on the government fixed asset acquirement and disposal in Regency Sukoharjo corresponding to the Government Accounting Standard. The research aims to find out the accounting treatment on the government fixed asset acquirement and disposal in Regency Sukoharjo corresponding to the Government Accounting Standard and to find out the accounting application on the government fixed asset acquirement and disposal in Regency Sukoharjo corresponding to the Government Accounting Standard. From the result of research, the writer finds the compatibility and discrepancy between the application of Regency Sukoharjo’s fixed asset and the Government Accounting Standard. The strength the writer finds is that the government’s fixed asset acquirement has been assessed with historical cost. Meanwhile the weakness the writer finds is that up to 2007, the Regency Sukoharjo’s fixed asset had not been depreciated because its recording system still uses the cash basis, in addition, many government fixed asset are excluded from the balance such as cultural/historical asset because they are difficult to be recognized due to their very high value. And the 2006/2007 balance still uses the single entry of fixed asset recording system.
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Penulis Utama : Ika Rahmawati Sulistya Ningsih
Penulis Tambahan : -
NIM / NIP : F3306054
Tahun : 2009
Judul : Perlakuan akuntansi terhadap perolehan dan penghentian aset tetap pemerintah yang berdasarkan pada standar akuntansi pemerintah di kabupaten Sukoharjo
Edisi :
Imprint : Surakarta - F. Ekonomi - 2009
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Prog. D III Akuntansi Keuangan-F.3306054-2009
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Dra. Evi Gantyowati, Msi., Ak.
Penguji :
Catatan Umum : 3622/2009
Fakultas : Fak. Ekonomi dan Bisnis
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