Sistem Akuntansi Aset Tetap pada Biro Administrasi Pembangunan Sekretariat Daerah Provinsi Sumatera Utara Kantor Gubernur Sumatera Utara

Abstract

Fixed assets are wealth that is owned and obtained by an agency or company, intended to be used in the operational activities of the agency and not for sale. The research was conducted at the Development Administration Bureau of the Regional Secretariat of North Sumatra Province located at the Office of the Governor of North Sumatra. The Government of North Sumatra in recording fixed assets uses the straight-line method with useful lives. This is written in Governor Regulation Number 20 of 2015 concerning Accounting Policies for Fixed Assets in the North Sumatra Provincial Government. Accordance with the Governor's Regulation, it is ensured that the Provincial Government of North Sumatra in reporting Fixed Assets annually at the end of the period uses the straight-line recording method accounting system. The Government of North Sumatra determines the Classification of fixed assets at Pemerintahan Sumatera Utara, namely Land, Equipment and Machinery. Buildings and Buildings, Roads, Irrigation, and Networks and Construction in Progress. The Development Administration Bureau of the Regional Secretariat of North Sumatra Province reports Fixed Assets annually at the end of the period using the straight-line recording method accounting system. Replacement of fixed assets at the Development Administration Bureau by way of disposal and sale.