Muna, Kuni Naila’L, Akhmad Afnan, S.E., M.Acc. (2024) Penerapan Akuntansi Aset Tetap Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
The purpose of implementing Fixed Asset Accounting is to find out more about fixed asset accounting at the Regional Financial and Asset Agency (BKAD) of Sleman Regency. The data sources used in this writing are the 2022 Balance Sheet, 2022 Goods Inventory Card Recapitulation, and 2022 Total Movement Recap. BKAD Sleman Regency uses the straight line depreciation method. The results of this writing can be concluded that the Regional Financial and Asset Agency of Sleman Regency in its accounting activities has directed towards Government Regulation (PP) Number 71 of 2010 concerning government accounting standards. In its implementation, the Sleman Regency Regional Financial and Asset Agency uses the type of acquisition, namely by self-procurement and dropping. The Sleman Regency Regional Financial and Asset Agency uses the straight line method in depreciation, in this case it is in accordance with the applicable Accounting Standards, in PMK NUMBER 50/PMK.06/2014 concerning how to carry out write-offs by presenting financial reports in the form of a balance sheet that is in accordance with financial standard patterns. and disclose information in notes to financial statements.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Fixed assets, Methods, Methods |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 13 May 2024 04:16 |
| Last Modified: | 13 May 2024 04:16 |
| URI: | http://eprints.uty.ac.id/id/eprint/15433 |
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