Penerapan Prosedur Akuntansi Aset Tetap pada Badan Keuangan dan Aset Daerah Kota Medan

Abstract

Fixed assets are one of the elements that must be managed properly in order to produce reliable information in regional financial reports. The orderly management of regional property (fixed assets) has a significant effect on the perfection of regional balance sheet presentation. The purpose of this research is to find out suitability of the management of fixed assets in the Medan City Government with the Minister of Home Affairs Regulation No. 19 of 2016 seen from the cycle of regional property management that is applied and the completeness of the source documents. In collecting the data using observation, interviews, library research, documentation, and internet searching. Collecting data in this study was carried out by going directly to the research location and reviewing it with existing literature. The results of this study indicate that the Management of Fixed Assets/Regional Property carried out by the Medan City Government as a whole has been carried out optimally and in accordance with the Regional Property Management Cycle. Although not all have been carried out optimally, such as the delay in submitting reports at the level of goods users (SKPD) and the completeness of Regional Property Documents during the procurement of goods.