ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULAN BENCANA DAERAH KABUPATEN MUSI RAWAS UTARA

Authors

  • Roy Hadi Sukma Universitas Musi Rawas
  • Nurbaiti Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas
  • Miki Indika Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas

Keywords:

Analisis Perlakuan Akuntansi Aset Tetap, Musi Rawas Utara

Abstract

The aim this to see the accounting treatments of fix aset in Regional Disaste Management Agency in Noryh Musi Rawas Regency. This is descriptive study. The result of this study showed that accounting treatments of fixed assets carriet out by the Regional Disaster Management Agency in North Musi Rawas Regency was in priciple almost in accordance with government accounting sandars. Howover, there are some aspect that are not in accordance with govermen accounting standars, namely fixed assets at the Regional Disaster Managemen Agency in North Musi Rawas Regency obtained through non-monetery transactions (grants) had been recoeded and include in the balance sheet based or their fair value when the fixed assets were acquired.
Keywords: Accounting Treatnebts, Fixed Assets

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Published

2025-02-28

How to Cite

Sukma, R. H., Nurbaiti, & Miki Indika. (2025). ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULAN BENCANA DAERAH KABUPATEN MUSI RAWAS UTARA. Smart Accounting Journal, 13(1), 16–27. Retrieved from http://ejurnal.unmura.org/index.php/smartaccounting/article/view/416

Issue

Vol. 13 No. 1 (2025): Smart Accounting Journal

Section

Articles

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