Analisis Pelaksanaan Penatausahaan Dan Akuntansi Aset Tetap Pada DPKA Kota Padang

Fairoza Hilmah KH - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to look at: 1) The administration of the fixed assets at DPKA Padang. 2) The fixed asset accounting in the city of Padang DPKA. This type of research is classified on a qualitative research. This research is a case study with a descriptive analysis techniques. Informants in this study is the Head of Recording and Reporting Assets DPKA, Head of Supplies and Procurement, Distribution and Use of Head and Staff Subag Pangamanan and Maintenance. Data collection methods used were interviews and documentation. The results showed that: 1) The administration of property and equipment in Padang City Government has not effectively implemented in accordance Permendagri No. 17 of 2007, concerning the technical guidelines for the management of the property area. Yet the implementation of the administration of the maximum in the City of Padang, caused because there are many problems in the administration, that is, the lack of data supporting the fixed assets and human resource constraints. 2) The fixed asset accounting, there is limited ability of employees who perform accounting process so that the implementation has not followed the regulations set rules and regulations. Based on these results, expect the Department of Finance and Asset Management of Padang in order to improve its performance for the future by providing a specialized field DPKA administration in the city of Padang. For Pemko Padang, expected the effort to socialize pengelolaaan financial and technical assistance to local assets DPKA so easy to carry out the administration and accounting of assets. For the people expected the participation of such judgment is good or bad performance.

 

Keywords: Fixed Assets, administration of the fixed assets, fixed asset accounting

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