Analisis Perlakuan Akuntansi Aset Tetap Daerah Dalam Laporan Keuangan pada Pemerintah Daerah Kabupaten Lumajang

Abstract

This study aims to in order to understand the accounting treatment being handed out the fixed assets of the district government lumajang for financial statements that expires on 31 December 2016 .This research trying to work out as to the applicability of the standard imposed peuangan ( PP No. 71 Years 2010 ) on an accounting treatment being handed out the fixed assets of the district government lumajang especially to the following confession in reference , the measurement of , the appearance of the and state disclosure the fixed assets .The research was being conducted in dpkad kabupaten lumajang with the methods descriptive of quantitative .Based on the results of the analysis it was discovered that the the fixed assets in kabupaten lumajang can be directly recognized when the goods for coming or when there has been a more the transactions that take place , the measurement of the beginning of the fixed assets on the old price of publicly listed financial services company , the fixed assets amount of shrinkage i achieved has been done and uses the method a straight line , the revaluation of ( revaluasi ) the fixed assets has not been carried out , the fixed assets have been served with right on the balance sheet , the details of and the information the fixed assets have been the fund raising program disclosed correctly in a note upon a financial report what happened.