ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN SIAK

Abstract

Research conducted by the author at the education and culture office of the Siak Regency which is located on Jalan Panglima Undan No. 02 kel Kp. Rempaksiak Sri Indrapura, the Siak Regency Education and Culture Office is a government office engaged in public services engaged in education, is the construction of facilities and infrastructure in charge of carrying out regional government affairs based on the principle of autonomy and assistance tasks in the field of education and culture. The research method used is descriptive analysis method, namely data and information obtained from research, then analyzed and compared with existing theories with reality which is then concluded. This study aims to determine whether the accounting treatment of the Siak Regency Education and Culture Office is in accordance with Government Accounting Standards No. 71 of 2010. Based on the results of this study at the education and culture office of Siak Regency, it shows that fixed assets, recognition, valuation, measurement, and disclosure of assets have not shown a reasonable book value and still some assets show that they are not in accordance with government accounting standards.