EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI ASET TETAP PADA PEMERINTAHAN DAERAH BERDASARKAN SAP NOMOR 07 TENTANG ASET TETAP (Studi Kasus Pada Sekretariat DPRD Palabuhan Ratu, Kabupaten Sukabumi)

Softari, Levana (2019) EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI ASET TETAP PADA PEMERINTAHAN DAERAH BERDASARKAN SAP NOMOR 07 TENTANG ASET TETAP (Studi Kasus Pada Sekretariat DPRD Palabuhan Ratu, Kabupaten Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Levana Softari (1530611057) Muhammadiyah University Sukabumi. Effectiveness of Fixed Asset Accounting System and Procedure Application in Regional Government Based on SAP Number 07 About Fixed Assets (Case Study at Palabuhan Ratu DPRD Secretariat, Sukabumi Regency) (Supervisor Deni Iskandar Z, M.Ak., MM and Idang Nurodin, S.Ip. , MM.) This study aims to find out: (1) Suitability of Fixed Asset Reports in the Sukabumi Regency DPRD Secretariat based on SAP No.07 Regarding Fixed Assets (2) Resulted Balance Sheet Reports (3) Existing System at Sukabumi Regency DPRD Secretariat (4) Effectiveness Application of Fixed Asset Accounting Systems and Procedures. The variables used in this study are the Application of Fixed Assets and SAP Accounting Systems and Procedures Number 07 concerning Fixed Assets. The method used is a qualitative method with a descriptive approach. The types of data used are primary data and secondary data by collecting data on Observations, Interviews, and Documentation Data. The analytical method used is Data Reduction, Data Presentation, and Conclusion / Verification. The results of this study indicate that overall the Implementation Effectiveness of the System has been running, facilitating the recording of asset data and producing reports that are only in the network model must still be prepared as a support, and the effectiveness of fixed asset Accounting Procedures in the report is in accordance with SAP Number 07 concerning Fixed Assets and also accrual-based. The inhibiting factor is an asset that is sometimes unknown.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Fixed Assets, SAP Number 07 About Fixed Assets, Regional Government
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 08 Jul 2020 03:21
Last Modified: 08 Jul 2020 03:21
URI: http://eprints.ummi.ac.id/id/eprint/1462

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