Perlakuan Akuntansi Aset Tetap terhadap Penyajian Laporan Keuangan di Sekretariat DPRD Provinsi Sumatera Utara

Abstract

Accounting is created to provide information about financial data from companies, government agencies, or any other group related to financial reports, such as investors, employees, lenders, suppliers, borrowers, and other members of the public who need information about financial reports. Accounting is a component of an information system that provides good and appropriate financial information. Knowing the importance of the information system above, it is mandatory for every institution institution or company to have a good and relevant information system to provide financial data reports. Of the several important elements of accounting, fixed assets have a sizeable part in obtaining financial reports. The accounting treatment of fixed assets must be reported clearly, consistently, and reliably so that the presentation of financial statements is in accordance with Financial Accounting Standards. If the activity is continued but in an unclear way, it will raise concerns about the possibility of depreciation. The author uses qualitative data by taking data from documents and reports on the titles studied in the form of explanatory descriptions and also presented in the form of numbers obtained from documents and reports from informants to complement the existing qualitative data. The data used in this study comes from one source, namely, secondary data which is data obtained from the company in a ready made form in the form of a balance sheet, income statement, list of fixed assets, a brief history of the company's establishment and the company's organizational structure. The results of this study show From table 4.3 it can be seen that the accumulated depreciation in 2018 amounted to IDR 72,021,228,552.00, the acquisition price of all fixed assets owned by the North Sumatra DPRD Secretariat was IDR 580,077,360,466.00 and the book value obtained was IDR 305,971,045,108.00 consisting of accumulated depreciation of Equipment and Machinery of Rp. 48,892,052,985.00, accumulated depreciation of Buildings of Rp. 194,529,545,282.00, accumulated depreciation of Roads, Irrigation and Networks of Rp. 452,543,367.00 and Accumulated depreciation Other Fixed Assets of IDR 340,729,900.00.