Analisis Implementasi Akuntansi Belanja Modal pada Pemerintah Kota Palembang  

Oleh:

Syafitri, Lili

Jenis: Article from Journal - e-Journal
Dalam koleksi: Jurnal Forum Bisnis dan Kewirausahaan vol. 2 no. 1 (Sep. 2012), page 52-58.
Topik: Recognition; Measurement; Recording and Reporting Capital Expenditure
Fulltext: Lili Syafitri - Bernard.pdf (100.08KB)

Isi artikel

This study discusses whether the recognition and measurement, recording and reporting of capital expenditure in Palembang City Government is in conformity with applicable regulations. Research conducted includes a descriptive study, which presents a structured objective, factual and accurate facts about the recognition, recording and reporting of capital expenditures in the City of Palembang. Data analysis methods used are quantitative and qualitative analysis. Quantitative methods used to calculate the difference of recognition and measurement of capital expenditure, whereas qualitative methods are used to explain / describe clearly and in detail about the differences in the recognition and measurement of capital expenditure. Based on the results of research and analysis has been done, it was concluded that: the Government of Palembang city is currently implementing financial management in accordance with the PP. 24 In 2005 the Governmental Accounting Standards, this can be seen in the recognition of acquisition of fixed assets, but the reporting was not implemented Palembang City Government as a whole, it is seen in the financial statements of Palembang city government that is not present in the balance of accumulated depreciation and depreciation expense for capital expenditure in the Budget Realization report.

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