scholarly journals Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016

2020 ◽  
Author(s):  
Rahmat Yuliansyah ◽  
Suci Fajar Septiani ◽  
Rutinaias Haholongan
Keyword(s):  
Fixed Assets ◽  
The Government

PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

2021 ◽  
Vol 4 (3) ◽  
pp. 961
Author(s):  
Norman Hadi ◽  
Sriyani Sriyani
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Point Of View ◽  
Police Station ◽  
Straight Line ◽  
Fixed Assets ◽  
The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI

2019 ◽  
Vol 10 (2) ◽  
pp. 93
Author(s):  
Ni Luh Putu Sri Juliyanti ◽  
Susi Dwimulyani
Keyword(s):  
Balance Sheet ◽  
The Public ◽  
Fixed Assets ◽  
Directorate General ◽  
Hindu Community ◽  
The Government ◽  
The Moment ◽  
Financial Balance

<p class="Style1"><em>The purpose of this study is to find out the implementation procedures of SIMAK </em><em>BMN application, and also to evaluate its procedure and its output in order to create </em><em>accountability and transparency. This research was conducted in the office of Ministry </em><em>of Religious Affairs at center working unit Directorate General of Guidance for Hindu </em><em>Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.</em></p>

scholarly journals Financial Leasing as a Guarantee of Development of the Agricultural Sector Economy of Ukraine

2021 ◽  
Vol 26 (1) ◽  
pp. 141-146
Author(s):  
Natalia Sirenko ◽  
◽  
Kateryna Mikuliak ◽  
Tetiana Gannichenko ◽  
Alina Polishchuk ◽  
...  
Keyword(s):  
Agricultural Sector ◽  
Capital Investments ◽  
Access To Finance ◽  
Financial Leasing ◽  
Advantages And Disadvantages ◽  
Fixed Assets ◽  
Financial Investments ◽  
Provision Of Services ◽  
Effective Instrument ◽  
The Government

Annotation. Introduction. It was found that the promising direction of renewal of fixed assets and the provision of a number of additional services for the agricultural sector is financial leasing. The essence of financial leasing, the subjects involved in its implementation, as well as regulatory support are analyzed. The advantages and disadvantages of financial leasing are systematized. The dynamics of changes in the share of the value of financial leasing agreements concluded by industries and equipment is presented. The foreign experience of financial leasing as an attractive and effective instrument of financial investments is generalized. Purpose. The purpose of the study is to reveal the essence and features of financial leasing as one of the promising tools for the development of agricultural sector entities, to upgrade equipment and provide a number of additional services.Results. The article explores the realities and identifies prospects for the provision of financial leasing services to the agricultural sector of Ukraine, as an important tool for updating production assets and providing additional services. The advantages and disadvantages of financial leasing operations are systematized. The world experience of financial leasing as an attractive and effective tool of financial investments in production assets is considered. Conclusion. The growth of the financial leasing market for the provision of services to agricultural entities will be due to the resumption of economic activity and the promotion of the benefits of this form of financing capital investments. Raising consumer and small and medium-sized business awareness of leasing as a tool for access to finance should be a priority for the leasing industry, its association and the government.

scholarly journals INVESTMENTS AS A DRIVER OF GROWTH IN THE AGRICULTURAL INDUSTRY (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

2022 ◽  
Vol 16 (4) ◽  
pp. 136-139
Author(s):  
Dzhaudat Fayzrahmanov ◽  
Lenar Hazeev
Keyword(s):  
Positive Impact ◽  
Developed Countries ◽  
The State ◽  
Social Significance ◽  
New Production ◽  
Agricultural Industry ◽  
Fixed Assets ◽  
The Republic ◽  
Agricultural Industries ◽  
The Government

In economically developed countries of the world, agricultural industries are actively supported by the government through the implementation of various kinds of programs, which is explained by the high social significance of the industry. Due to the low profitability of the industry, the debt burden of most enterprises, as well as the high wear and tear of fixed assets, the development of the agricultural industry is possible only if it is integrated into the overall system of economic growth. In order to achieve this condition, the government of the Republic of Tatarstan is actively improving the investment climate in this area of the economy by implementing measures such as: - subsidizing the renewal of fixed assets of enterprises (at least 50% of acquisitions are compensated by the government of the Republic of Tatarstan through various programs); - integration of modern technical programs that allow you to control and analyze each stage of production by an enterprise (Agrosignal, Teleagronom, Dayy Comp, etc.); - the launch of new production departments of enterprises (for example, an elevator in the city of Zelenodolsk), as well as the modernization of current production facilities. The above measures, carried out by the government of Tatarstan, lead to the following improvements: 1) the debt load of enterprises is reduced; 2) the productivity of the activity increases; 3) cost savings occur, which, in turn, increases the profitability of production. In addition, these changes have a positive impact on the following important components of the development of the agrarian sector of the economy: - social: a) creating jobs and attracting young personnel, creating competitive conditions for employment; b) ensuring food autonomy of the state; - financial: a) attracting private investors to the industry; b) replenishment of the state budget (through taxation) using one of the main sources of taxation for the budget - income tax.

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP FISKAL PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Jordy Sinjal ◽  
Treesje Runtu
Keyword(s):  
Internal Control ◽  
Employee Performance ◽  
Social Mission ◽  
Fixed Assets ◽  
Useful Life ◽  
The Government ◽  
A Company

PT. PLN (Persero) is stated-owned enterprises of Indonesia that engaged in electricity aspect. PT. PLN (Persero) is demanded by the government to increase social mission and seek profits. The main objective of PT. PLN (Persero) is to distribute electricity to the Indonesian society equally. many buildings, machinery, property and administrative equipment owned by PT. PLN (Persero) must be managed appropriately. Therefore, it takes internal control of fixed assets well to improve employee performance and productivity. A well internal control is needed to keep the fixed assets of a company or entity maintaining the useful life of fixed assets to ease the company operations. Based on the observations of PT. PLN (Persero), internal control of fixed assets already effective and efficient, but there are few things that needs to be concerned such as the completeness of documents and archiving. Archiving is really important for a company because archive is a copy of document made and accepted as a requirement to be fulfilled for administration material, or for material copies or material experience if there is a loss of the original archive.Keywords: Fixed Assets, Internal Control, Completeness of Documents, and Archiving

scholarly journals ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Hendrykar Avaldo Regel ◽  
Hendrik Manossoh ◽  
Jessy D.L Warongan
Keyword(s):  
Disaster Management ◽  
Management Agency ◽  
Government Accounting ◽  
North Sulawesi ◽  
Tangible Assets ◽  
Fixed Assets ◽  
The Government ◽  
Operational Activities ◽  
The City ◽  
Research Show

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas in the field of disaster relief of the region. Fixed assets is the most important part in carrying out its operational activities. Fixed assets are tangible assets that have benefits over period of 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.Keywords: Accounting, Fixed Assets, PSAP No.7

scholarly journals ANALISIS PERLAKUAN DAN PELAPORAN AKUNTANSI BARANG MILIK NEGARA PADA KANTOR WILLAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Muamar Albar ◽  
Jenny Morasa ◽  
Stanly Kho Walandouw
Keyword(s):  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Representative Office ◽  
Qualitative Descriptive ◽  
The Government ◽  
Keywords Treatment ◽  
Descriptive Method

State-Owned Country (BMN/D) is an important element in the government’s performance especially in providing servant to the public, central or local government, which must manage the BMN/D in order to be useful for the government and society. BMN/D’s Management is a process in manage pre-existing wealth or obtained from APBN/D expenses or other legal result that can be used in government and society’s activities. The classification BMN consists of, inventory, land, equipment and machine, buildings and construction, roads, irrigation and networks, construction in progress, and other fixed assets. The government has implemented procurement of good’s which is financed from (APBN). This study is aims to determine the accounting treatment and reporting for state-owned country (BMN) at the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province. The research used descriptive method which aims that each data collected is analyzed, then drawn a conclusion and this type of research is qualitative descriptive. The results of this study is accounting treatment of state-owned country at  the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province has been based on accrual and  the office’s reporting already in accordance with SAP (Government Accounting Standard) technical bulletin number 15.Keywords: Treatment, Accounting Reporting, BMN

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

2017 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Yani Riyani ◽  
Bob Mustafa ◽  
Linda Suherma
Keyword(s):  
Government Regulation ◽  
Financial Statements ◽  
Educational Background ◽  
Accounting System ◽  
Revenue Recognition ◽  
Accrual Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Government ◽  
Cash Basis

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.

scholarly journals Evaluasi Penatausahaan Barang Milik Daerah di Badan Pengelolaan Keuangan Kabupaten Aceh Singkil

2019 ◽  
Vol 1 (1) ◽  
pp. 43-51
Author(s):  
Arief Poedjianto ◽  
Warjio Warjio ◽  
Isnaini Isnaini
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Research Data ◽  
Limited Data ◽  
Fixed Assets ◽  
Management Area ◽  
Survey Results ◽  
The Government ◽  
And Training ◽  
Collection Methods

This study aimed to evaluate the administration of property in the area of Financial Management Agency of Aceh Singkil Regency which has the function of asset management area. This study used qualitative research methods. Observation is the participation of the data collection methods used to collect research data. The survey results revealed that the evaluation of the procedure of administration of fixed assets, including: accounting, inventory and reporting as well as the completeness of the card inventory of goods, gained an average level of suitability administration of fixed assets for the Government of Aceh Singkil Regency is 57%, which means the administration of fixed assets for the Government Aceh Singkil meet enough criteria in accordance with Regulation No. 19 Year 2016. The obstacles faced in the administration of fixed assets are (1) The lack of work ethic and discipline of user goods (2) The limited data of supporting fixed assets, (3) Lack of education and training related to the management of local goods, (4) The low coordination and commitment of the parties involved in the administration of the fixed assets, and (5) No use of applications in the recording of local goods. 

Sign in / Sign up

Export Citation Format

Share Document