AKUNTANSI ASET TETAP PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KABUPATEN PACITAN TAHUN 2023

Abstract

Fixed assets are an essential supporting factor for the operational activities of a government agency and need to be considered for recording. The objectives of this study aim to recognize, measure, and present fixed assets at the Pacitan Regency Investment and One-Stop Integrated Service Office based on Government Regulation No. 71 of 2010 and the applicable Pacitan Regent Regulation. Data is collected by conducting interviews, documentation, and literature studies. The writing method uses the descriptive method to explain the general description of the agency, and the exposition method to explain the accounting treatment of fixed assets at the agency. The Pacitan Regency Investment and One-Stop Integrated Service Office recognizes its fixed assets through the repayment of capital expenditures based on the Fund Disbursement Order, through the receipt of goods and the issuance of memorial evidence based on the Handover Report, through memorial evidence when depreciation occurs, and stops the recognition of fixed assets when the Pacitan Regent Decree and Memorial Evidence are issued when deleting. Furthermore, it records its fixed assets in the Financial Journal, Budget Implementation Journal, General Journal, and General Ledger and presents its fixed assets in the Operational Report, Budget Realization Report, Balance Sheet Report, and Notes to Financial Statements.