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Analisis temuan audit terkaitmanajemen aset tetap pada laporan keuangan Pemerintah Daerah Pematangsiantar
This study attempts to highlight one aspect of the causes given an opinion "Disclaimer" on local government financial report of Pematangsiantar focusing on fixed assets. This study attempt to analyze how Pemko Pematangsiantar in managing their fixed assets which include the stage of procurement, use, maintenance and disposal by linking it with BPK audit findings. This research also intends to find out the consistency of accounting for fixed assets in Pemko Pematangsiantar with Accounting Standard for government fixed assets (PSAP 07). The research concluded that there are weaknesses in management and accounting treatment of fixed assets Pemko Pematangsiantar. The cause of these weaknesses such as the less competent of human resources, weak supervision and the absence of policy regarding management assets such as classification, codification and capitalization of assets policy. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7170 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Local government Fixed assets Auditing Financial statements |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | vii, 99 p. : il. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |