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Perjalanan akuntansi aset tetap pada pemerintah daerah di Indonesia dan capital charging sebagai wacana pengembangannya

Fixed asset accounting journey in Indonesia, especially in the local government has through many developments. Started with Local Financial Administration Manual and now implementing the accrual base accounting system. Each of the accounting methods done by Local Government has positive and negative sides; for example, the more advance the accounting system, the more accurate fixed asset being reported, but more complicated the approaches. This essay will discuss that journey along with the positive and negative sides. Moreover, the development of public sector accounting in fixed asset in the international world has acknowledged the system called ?capital charging?. This system is envisioned to solve the lack of asset management in the public sector, which saw the assets as free goods. The explanation about this system will be presented as a discourse for the improvement of fixed asset accounting in Indonesia.

Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.,
Edisi -
Subjek Accounting
Fixed assets
Governmental accounting
Capital charging
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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