ANALISIS PENATAUSAHAAN ASET TETAP UNTUK MENGHASILKAN DATA YANG DIPERCAYA DALAM LAPORAN BARANG MILIK DAERAH (STUDI PADA PEMERINTAH PROVINSI MALUKU)

• Main Authors: , Franki Ferdianus U, , Ertambang Nahartyo, M.Sc., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/126316/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=66535
• Institution: Universitas Gadjah Mada

This research discusses about fixed assets of admnistration in the Government of The Molucas Province. This research intended to identify constraints in fixed assets of administration by administration officials the goods and their effects on Local Property Report data are valid or trusted. The analysis tool used is the Likert Scale and case studies to explore empirically and inquiry constraints faced by the board of administration of the goods in fixed assets and the effect of these constraints on the data report on Local Property is valid in the region's financial balance sheet. The results based on Likert Scale analysis tools show that , the constraints identified in fixed assets by the board of administration of the goods which includes bookkeeping records KIB, adjustments the KIB to KIR, adjustments to the accounting aspect ( recon ) and make a list user BMD. Inventory includes census BMD, physical and juridical proof checking, checking and classification of goods lost/damaged, destroyed, erased, inventory techniques. Reporting includes reporting in stages corresponding time period, making notes/explanation of the circumstances in the report and the allocation of time to develop BMD report. Based on the analysis of case studies, the constraints administering the fixed is influential, because bookkeeping, inventory and reporting is a series of interrelated activities, concrete evidence in the form of a disclaimer opinion on fixed assets Local Government.