Sistem Informasi Akuntansi Aset Tetap pada Inspektorat Provinsi Sumatera Utara

Abstract

Government agencies are currently faced with demands to become more economical, efficient, and effective in carrying out their tasks. The public has become increasingly critical in monitoring and assessing the benefits and value of services provided by government agencies. To achieve good governance, government agencies need to develop and improve existing systems. Transparency, participation, and accountability are three interconnected steps in creating good governance. This study aims to improve good management in government agencies, with a focus on accounting information systems and the accounting treatment of fixed assets. The study aims to present accurate, consistent, and in accordance with generally accepted accounting standards in financial reports. The method used in this study is an analysis of the accounting information system and the accounting treatment of fixed assets in the Inspectorate of North Sumatra Province. The data used are the finalization of fixed asset data in the Inspectorate of North Sumatra Province obtained from the documentation of the accounting information system and financial reports related to fixed assets. The results of the study show that the Inspectorate of North Sumatra Province has fixed assets in the form of land, equipment and machinery, buildings, roads, irrigation, and networks. The accounting system used does not fully comply with generally accepted accounting standards. The accounting treatment of the accounting information system for fixed assets has not always been presented correctly, consistently, and in accordance with the established standards. In order to achieve good governance, improvements and developments need to be made to the accounting information system and the accounting treatment of fixed assets in the Inspectorate of North Sumatra Province. It is important to present accurate and consistent information in financial reports to comply with generally accepted accounting standards. By doing so, government agencies can improve good management and provide better services to the public.