Evaluasi Penyajian Pelaporan Aktiva Tetap untuk Meningkatkan Pengawasan Kelembagaan Pemerintah

Abstract

This study aims to evaluate the weaknesses of evaluate the reporting of fixed assets that already exist in the Government, then describes the factors that most influence the reporting of fixed assets, as well as building an ideal alternative to improve the supervision of government institusions. This study uses descriptive with qualitative approach. Data collection was performed by the study of documents method from print and electronic sources and Direct Observation. The analysis resulted: fixed asset reports are made at this time is a report generated from the system created by the Ministry of Finance, the system is called SIMAK. But so far the system has not accommodate the examiner. The system also does not include information on the cost of depreciation, depreciation calculations rely on the calculation of DJKN (Directorate General of State Property). Disclosure of the cost of depreciation is very important, because the next Government is obliged ti follow the PP no.71 tahun 2010 about accrual accounting base and is the basis for asset in order to achieve the orderly recording and management of fixed assets.