TINJAUAN ATAS PELAPORAN BARANG MILIK NEGARA SEMESTER 1 TAHUN 2019 INSPEKTORAT JENDERAL KEMENTERIAN PERTANIAN
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Linda Rismawati, .
Subject
HF5601 Accounting
Datestamp
2021-06-28 03:28:43
Abstract :
The importance of accountability for the reporting of state-owned goods in the Inspectorate General of the Ministry of Agriculture is a form of management of goods users in ministries/institutions. In state property reporting Semester 1 year 2019 Inspectorate General of the Ministry of Agriculture provides knowledge on the drafting of state-owned goods reporting in the Inspectorate General of the Ministry of Agriculture. State-owned goods as assets classified into state-owned goods in the form of current assets, fixed assets, other assets, and BMN in the form of historical assets. Fixed assets are the largest group of state owned goods. Data collection techniques used to obtain data and information on state owned goods reporting is through learning, practice, and interviews to the inspector General of the Ministry of Agriculture. In the state-owned goods reporting are discussed about the recognition, measurement, and presentation and disclosure of the fixed assets in accordance with the Central government accounting standard statement number 07 (PSAP 07). Documents attached to the recognition, measurement, and presentation and disclosure of fixed assets in the reporting of state-owned goods are the source document of the previous period BMN report, SPM/SP2D, purchase invoice, receipts, news ceremony handover BMN, and other supporting documents in accordance with the existing regulations.
The importance of accountability for the reporting of state-owned goods in the Inspectorate General of the Ministry of Agriculture is a form of management of goods users in ministries/institutions. In state property reporting Semester 1 year 2019 Inspectorate General of the Ministry of Agriculture provides knowledge on the drafting of state-owned goods reporting in the Inspectorate General of the Ministry of Agriculture. State-owned goods as assets classified into state-owned goods in the form of current assets, fixed assets, other assets, and BMN in the form of historical assets. Fixed assets are the largest group of state owned goods. Data collection techniques used to obtain data and information on state owned goods reporting is through learning, practice, and interviews to the inspector General of the Ministry of Agriculture. In the state-owned goods reporting are discussed about the recognition, measurement, and presentation and disclosure of the fixed assets in accordance with the Central government accounting standard statement number 07 (PSAP 07). Documents attached to the recognition, measurement, and presentation and disclosure of fixed assets in the reporting of state-owned goods are the source document of the previous period BMN report, SPM/SP2D, purchase invoice, receipts, news ceremony handover BMN, and other supporting documents in accordance with the existing regulations.
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