ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA DINAS PERUMAHAN, KAWASAN PERMUKIMAN DAN CIPTA KARYA KABUPATEN BOJONEGORO
Abstract
The Department of Housing, Settlement Areas and Human Settlements has the task of assisting regents in carrying out Government Affairs under the authority of the Regions in the field of People's Housing and Settlement Areas, Government affairs in the field of Public Works and Spatial Planning, Settlement sub-affairs, Buildings sub-affairs, Building structuring sub-affairs and The environment, so it is important to do an analysis of the treatment of fixed assets to the Department of Housing, Settlements and Human Settlements. This study aims to determine the accounting treatment of fixed assets at the PKP Cipta Karya Office, Bojonegoro Regency. This study uses a qualitative approach. Data collection techniques using interviews. Primary data is obtained directly, namely the balance of fixed assets of the PKP Cipta Karya Office of Bojonegoro Regency. From the results of the analysis it was found that the recognition of fixed assets at the Department of Housing, Settlement Areas and Cipta Karya Kab. Bojonegoro has complied with SAP No. 07, Measurement/assessment of fixed assets at the Department of Housing, Settlement Areas and Cipta Karya Kab. Bojonegoro has complied with SAP No. 07, in terms of expenditures after the acquisition of the Department of Housing, Settlement Areas and Cipta Karya Kab. Bojonegoro is in accordance with SAP No. 07, In terms of depreciation on fixed assets of the Department of Housing, Settlement Areas and Cipta Karya Kab. Bojonegoro has complied with SAP No. 07, Termination and release of fixed assets at the Department of Housing, Settlement Areas and Cipta Karya Kab. Bojonegoro has complied with SAP No. 07References
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