IMPLEMENTATION OF BOOKING INVENTORY AND REPORTING REGIONAL OWNED GOODS
DOI:
https://doi.org/10.33197/bes.vol4.iss2.2024.2334Kata Kunci:
Regional Property, Booking and Reporting, Administration and Regulation of the Ministry of Home Affairs Number. 47 of 2021Abstrak
Regional property administration is one of the scopes of regional property management, where bookkeeping, inventory, and reporting are a series of activities in the administration of regional property in accordance with the provisions of laws and regulations. Administration of regional property in order to create administrative orders, including compiling reports on regional property that will be used as material for preparing balance sheets of government agencies that provide data so that the implementation of regional property management can be carried out effectively. This study aims to determine the application of opening, inventory and reporting of regional property based on Minister of Home Affairs Regulation No. 47 of 2021 at the Office of the Regional Housing, Settlement and Land Office of North Sulawesi Province. The method used in this study is qualitative descriptive. The results showed that the application of bookkeeping, inventory and reporting of regional property at the office of the Housing, Settlement and Land Office of North Sulawesi Province was in accordance with the Minister of Home Affairs Regulation Number.47 Year 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property.
Unduhan
Referensi
Effendi, S. (2021). Accrual Based Government Accounting. CV Batam Publisher. Batam
Hariyani DS (2018). Management Accounting. First Printing. Aditya Media Publishing. Poor
Halim and Muhammad. (2018) Theory, Concepts and Applications of Public Sector Accounting: From Budgets to Financial Reports, From Government to Places of Worship. Edition 2. Salemba Empat. Jakarta
Haryanti., Sahmuddin., & Arifuddin. (2017). Public Sector Accounting. Diponegoro University Publishing Agency.Semarang
Mardiasmo. (2018). Public sector accounting. Latest edition. Andi Publisher. Yogyakarta.
Jonick, C. (2017). Principles of Financial Accounting. University of North Georgia Press Dahlonega, Georgia.
Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 17 of 2007. Technical Guidelines for Management of Regional Property
Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 47 of 2021. Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. 23 September 2021. State Gazette of the Republic of Indonesia 2021 Number 1076. Jakarta
Government Regulation Number 71 of 2010 concerning Government Accounting Standards.
Government Regulation No. 28 of the Year (2020) Management of Regional Property.
Sadat, Anwar. 2020. Government Accounting Book. Publisher Deepublish. Yogyakarta
Sasongko, Chess. (2016) Accounting An Introduction. Jakarta: Salemba Empat.
Sugiyono. (2018). Quantitative, Qualitative and R&D Research Methods, Alfabeta publisher: Bandung
Usnaini, M., Yasin, V., & Sianipar AZ (2021). Planning a Web-Based Asset Inventory Information System Using the Waterfall Method. Jayakarta Information Management Journal. Vol.1, No,1, 36-56. Retrieved from https://journal.stmikjayakarta.ac.id/index.php/JMIJayakarta/article/view/415
Weygandt, Jerry J., Kieso, Donald E., & Kimmel, Paul D. (2018). Introduction to Accounting, 8th Edition, Book 2. Salemba Empat. Jakarta