Chanifah, Clara Dyah, Surifah, Dr., SE, M.Si (2021) Sistem, Prosedur dan Penatausahaan Aset Tetap pada PEMDA Kabupaten Klaten (BPKD). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research is motivated by the importance of the process of administering fixed assets at the Regional Financial Management Agency of Klaten Regency. Administration is a series of activities that include bookkeeping, inventory, and reporting of regional property in accordance with the provisions of laws and regulations. This administration includes carrying out the duties and functions of accounting for state or regional property in the context of realizing administrative order, including compiling BMN/D reports which will be used as material for compiling the central government's balance sheet. Meanwhile, the administration of BMN/D in order to support the realization of orderly management of BMN/D is to provide data so that the implementation of BMN/D management can be in accordance with functional principles, legal certainty, transparency, openness, efficiency, and accountability. The purpose of this research is to find out which fixed asset systems, procedures and administration are in accordance with applicable regulations and what elements are involved in the fixed asset administration system and procedures. The results showed that all fixed asset administration systems and procedures at the Regional Financial Management Agency of Klaten Regency were in accordance with applicable regulations starting from the duties and authorities of each position. The system and procedures have been implemented and all related documents are used according to the provisions.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Administration, State or regional property, systems and procedures. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 09:19 |
| Last Modified: | 13 Oct 2021 06:30 |
| URI: | http://eprints.uty.ac.id/id/eprint/8359 |
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