Rismawati, Rismawati, Akhmad Afnan, S.E., M.Acc. (2024) Analisis Perlakuan Akuntansi Aset Tetap pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Yogyakarta. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
The purpose of this final report is to determine the suitability of fixed asset accounting treatment which includes classification, recognition, measurement, exchange, depreciation, retirement and disposal, as well as disclosure of fixed assets at the Yogyakarta City Personnel and Human Resources Development Agency (BKPSDM) with Government Regulations ( PP) No. 71 of 2010. The importance of fixed asset accounting treatment that meets Government Accounting Standards in order to produce information that assists management in decision making is the background for the preparation of this final assignment report. To be able to determine the suitability of the fixed asset accounting treatment, the author compares the fixed asset accounting treatment applied to BKPSDM Yogyakarta City with PP No. 71 of 2010 through collecting data, information, accounting standards and other regulations related to fixed asset management. The research results show that in general the accounting treatment for fixed assets is in accordance with PP No. 71 of 2010. However, the disclosure of fixed assets does not reveal depreciation information so that the disclosure is not in accordance with the provisions of PP No. 71 of 2010.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | fixed assets, accounting treatment of fixed assets, PP No. 71 of 2010 |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 13 May 2024 02:06 |
| Last Modified: | 13 May 2024 02:06 |
| URI: | http://eprints.uty.ac.id/id/eprint/15422 |
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