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All Journal EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Keuangan dan Bisnis
Hamdani Arifulsyah
Politeknik Caltex Riau
Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7 Heri Yuliantoro; Hamdani Arifulsyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.3952

Abstract

The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.
Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7 Heri Yuliantoro; Hamdani Arifulsyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.3952

Abstract

The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.
Co-Authors Abdi Bhayangkara Abdi Bhayangkara Atika Zarefar Christina N. Siregar Deva Hamidatun Thoibah Marbun Fany Meilani Helena Cicilia Heri Ribut Yuliantoro, Heri Ribut Jumila Wati Monica Tannusa SATRIYAS ILYAS Suci Nurulita Tobi Arfan Tobi Arfan Tulus Fahrurrozi Wibowo Yefni Yefni