PRAKTIK AKUNTANSI ASET TETAP PADA PEMERINTAH KABUPATEN BOYOLALI PROVINSI JAWA TENGAH

Abstract

Abstract

The issuance of Law No. 1 Year 2004 on State Treasury requires the central government and local governments to carry out accounting related to the management of state finances. Government Regulation (PP) No. 71 Year 2010 became the basis for the enactment of accrualbased accounting practices for the government. It is interesting to examine government accounting practices since the accrual basis is applied. One of them is about accounting practices of fixed assets of Boyolali District Government. This qualitative approach aims to analyze the accounting practices of fixed assets and their conformity with accounting standards. The results show that in general the definition, classification, and practice of accounting recognition, measurement, and reporting in accordance with accounting standards. However, it needs better environmental support for better accounting practices that more detailed BAST information, re-checking each SKPD of capital expenditures and classification, and an explanation of the balance of fixed asset accounts, in particular costs and fixed asset transfers.

Keywords: PP No. 71 Year 2010, accounting practice, fixed assets.