JAE (Jurnal Akuntansi dan Ekonomi)
Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI

PENGAMBILAN KEPUTUSAN PENGHAPUSAN ASET BMN (BARANG MILIK NEGARA) BERUPA KDO (KENDARAAN DINAS OPERASIONAL) DENGAN KONDISI RUSAK (STUDI KASUS PADA SATUAN KERJA PELAKSANAAN JALAN NASIONAL METROPOLITAN I SURABAYA)

Rita Sri Jayanti (Unknown)
Ria Asih Aryani Soemitro (Unknown)
Hitapriya Suprayitno (Unknown)



Article Info

Publish Date
27 Feb 2019

Abstract

The research aims to formulate the government's assets disposal decision making and to determine its estimated value. The research type is descriptive analysis using primary data collected from direct observation in the field and secondary data sourced from Satuan Kerja Pelaksanaan Jalan Nasional Metropolitan I Surabaya. This research uses flowcharts, photo documentation, and asset valuation calculations using Depreciate Replacement Cost (DRC) method. The research object are five government vehicles. The results showed that from those five vehicles, three motorbikes and two cars that have various levels of damage, three motorbikes can be disposed and two cars can be repaired. The results of this study are expected to be used for planning the assets disposal and proposing the estimated value of the assets.

Copyrights © 2019






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...