Analisis Temuan Pemeriksaan BPK-RI atas Aset Tetap pada Laporan Keuangan Pemerintah Kabupaten Merangin, Pemerintah Kabupaten Tanjung Jabung Barat, Pemerintah Kabupaten Tanjung Jabung Timur pada Tahun Anggaran 2014 – 2016

Authors

  • Toufan Sougi S Magister Ilmu Akuntansi
  • Sri Rahayu Magister Ilmu Akuntansi
  • Asep Machpuddin Magister Ilmu Akuntansi

DOI:

https://doi.org/10.22437/jaku.v3i3.5386

Abstract

Fixed assets are the largest components of a financial entity. The value of large fixed assets has a direct impact on risks in the entity's business finance process. The complexity of asset management, with all its derivative issues becoming an important issue in the transparency of state financial reporting. This study raises issues related to the findings of fixed assets, causes, and the development of follow-up. The purpose of this study is to find the main problem in the management of fixed assets, analyze the factors that affect the findings of fixed assets, and see the progress of the completion of the findings of fixed assets. The research was done by qualitative method, the technique of determining the data source used was purposive sampling, the data collecting was done by document analysis and in-depth interview with semi structured format. Data were analyzed by content analysis method, and data validity was tested by triangulation method.

Keywords: Fixed Asset, Audit Findings, State Finance

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Published

2018-08-08 — Updated on 2018-08-08

How to Cite

S, T. S., Rahayu, S., & Machpuddin, A. (2018). Analisis Temuan Pemeriksaan BPK-RI atas Aset Tetap pada Laporan Keuangan Pemerintah Kabupaten Merangin, Pemerintah Kabupaten Tanjung Jabung Barat, Pemerintah Kabupaten Tanjung Jabung Timur pada Tahun Anggaran 2014 – 2016. Jurnal Akuntansi & Keuangan Unja, 3(3), 34-40. https://doi.org/10.22437/jaku.v3i3.5386

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