Evaluation on The Application of The Accrued Fixed Assets in The East Java Local Government
Lilik Pirmaningsih, Lilik Mardiana, Noor Tri Hastuti
Available Online January 2018.
- https://doi.org/10.2991/icigr-17.2018.72How to use a DOI?
- regional fixed assets, accrual system, and government accounting standards
- Fixed asset having of considerable value in local government financial position. The accrued system is treatment accounting to the fixed assets according to the standard of government accounting , that reflects the condition of being indeed. Research objectives identify constraints that have been faced the regional government and the policy taken in applying the system akrual on fixed asset. The research is the process to realize government good corporate governance which have resulted in a report local financial reliable and accountable. This research is descriptive qualitative, data is collected through observation, interviews and documentation. Object research is the local government Sidoarjo, Gresik, Mojokerto, and Malang. The results of the study all local governments have applied system the accrued on fixed assets regional since 2015 , and has set policy regulations accounting through bupati regulation. In the financial position has reported accumulated depreciation , and the burden on their depreciation operational on the report. As for constraints that have been faced is the device regulations accounting based the accrued incomplete , the process of drafting the and development application regional financial not based on analysis needs , and to limited human resources related.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lilik Pirmaningsih AU - Lilik Mardiana AU - Noor Tri Hastuti PY - 2018/01 DA - 2018/01 TI - Evaluation on The Application of The Accrued Fixed Assets in The East Java Local Government BT - 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017) PB - Atlantis Press SP - 297 EP - 300 SN - 2352-5398 UR - https://doi.org/10.2991/icigr-17.2018.72 DO - https://doi.org/10.2991/icigr-17.2018.72 ID - Pirmaningsih2018/01 ER -