ANALISIS EFEKTIFITAS PENERTIBAN BARANG MILK NEGARA DAN PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN ASET TETAP DALAM LAPORAN KEUANGAN KEMENTERIAN NEGARA/LEMBAGA

Hamdani, Hamdani (2011) ANALISIS EFEKTIFITAS PENERTIBAN BARANG MILK NEGARA DAN PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN ASET TETAP DALAM LAPORAN KEUANGAN KEMENTERIAN NEGARA/LEMBAGA. S2 thesis, Universitas Andalas.

Text (Skripsi Full Text) S2 Pasca Sarjana 2011 Hamdani 0821221024.pdf - Published Version Restricted to Repository staff only Download (6MB)

Abstract

Control of state property program, particularly the state fixed assets still get government attention because it is the largest component of state assets portion which showed a significant increase each year. Program control of state property assets has managed to improve government asset database evidenced by the increasing number of ministries offices which get the higher quality opinion by BPK at the time of this program ends. The effectiveness of state property control program is considered successful showed from the influence of inventory and fixed asset valuation in the fairness of financial statements presentation by using the statistical tests which proven have a relatively significant influence. From the input side of the actual effectiveness of the program shown from budget realisation as much as Rp. 205.75 billion which about 60% of the total budget, but generate the output correction value of fixed assets amounting to Rp 388.508.52 billion. However still found the fixed assets issues that make qualified opinion on some of the financial statements. Continued enforcement is still needed to solve the problems that still exist as well as commitment from all parties to the orderly conduct the administration and reporting the state fixed asset.

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