Evaluasi Penerapan Standar Akuntansi Pemerintahan Terhadap Akuntansi Persediaan dan Aset Tetap Studi Kasus Pada Politeknik Perkapalan Negeri Surabaya
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Institusion

Universitas Pembangunan Nasional Veteran Jawa Timur

Author

Syafa’atul , Lailiyah

Subject

HJ9701 Public accounting. Auditing 

Datestamp

2011-10-22 05:24:15 

Abstract :
This research purpose is to examine, prove, and analyze the implementation of Institution Accounting System and the implementation of Governance Accounting Standard (PP 24 Tahun 2005) at Politeknik Perkapalan Negeri Surabaya. This research used the descriptive qualitative approach, by comparing Institution Accounting System and Governance Accounting Standard with the practice of inventory accounting and fixed asset accounting. The research found that in inventory accounting, the inventory has not been registered in an inventory book, there is no inventory report based on inventorytaking, this is coused by the limitation of clerk and the ability of inventory clerk, also the officer ho is responsible to examine that the result doesn?t evaluate the clerk repot, as a result recognition, measurement, and disclosure of inventory on balance sheet doesn?t base on Governance Accounting Standard. The result of fixed asset found that recognition, measurement, and disclosure has been revered to Governance Accounting Standard, but the value of fixed asset in balace sheet doesn?t calculate accumulated depreciation, because the Ministry of Finance has not made any policy of accounting depreciation. Some advises for the implementation of Institution Accounting System and implementation of Governance Accounting Standard for inventory and fixed asset : (1) Controlling and evaluating the result of clerk activity; (2) Doing verification procedure of output report to make sure that all transaction have been processed according to document resourses; (3) Making inventory record and also the inventory report each semester base on inventorytaking. 

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