Setyaputri, Indarani (2019) Accounting Treatment And Reporting For Fixed Asset In Military Institution (Study On Directorates Of Indonesia Army Of Engineers). Sarjana thesis, Universitas Brawijaya.
Abstract
Dalam pelaksanaan akuntansi pada sektor public terdapat banyak institusi pemerintah yang dapat digolongkan dalam sektor publik salah satu di antaranya adalah Institusi militer. Institusi Militer sejatinya juga menerapkan dasar yang sama dalam pelaporan keuangan dan Akuntansinya dengan sektor publik lainnya. Asset tetap pada Institusi Militer sedikit banyak berbeda dengan Institusi pemerintahan lainnya dikarenakan terdapat asset-asset militer yang dipergunakan dan dipersiapkan pemerintah yang digunakan untuk latihan para anggota tentara dan persiapan dalam melawan gerakan-gerakan separatis di Indonesia diantaranya persenjataan,bangunan, dan alat transportasi. Pengungkapan informasi publik berdasarkan Undang-Undang nomor 14 Tahun 2008 mengenai keterbukaan infomasi publik sedikit banyak berpengaruh pada pencatatan asset-asset pada institusi militer karena ditakutkan apabila informasi tersebut tersebar maka pihak-pihak yang tidak bertanggung jawab dapat memperkirakan kekuatan Militer yang dimiliki Indonesia. Objek penelitian adalah pengaruh dari Regulasi Pemerintah No.16 Tahun 2010 mengenai implementasi Undang-undang nomor 14 tahun 2008 mengenai pengungkapan informasi publik terhadap pelaporan asset tetap yang dimiliki institusi militer pada Direktorat Zeni Angkatan Darat mengingat penyajian laporan akuntansi harus relevan yang mungkin bertentangan dengan Undang-undang mengenai keterbukaan Informasi publik dimana suatu laporan boleh untuk tidak disajikan jika bersifat rahasia dan dapat membahayakan keamanan nasional.
English Abstract
In implementing accounting in the public sector there are many governments that can be classified in the public sector, one of which is in the Military Institution. The Military Institution actually also issued the same basis in financial reporting and its accounting with other public sectors. Fixed assets in the Military Institution are slightly different from other government institutions related to military assets that are used and prepared by the government that are used to train members of the army and prepare movements against separatist movements in Indonesia that produce weapons, buildings and transportation equipment. Public information disclosure through Law number 14 of 2008 concerning further disclosure of information about submitting information on assets to military assets related to related information distributed by parties not responsible for requests for military assistance needed by Indonesia. The object of research is the influence of Government Regulation No. 16 of 2010 concerning the implementation of Law number 14 of 2008 concerning complaints of public information on fixed assets related to the military at the Directorate of Army Engineering considering the presentation of relevant financial statements that can be carried out by Law. Regarding public information disclosure where reports can be given if there are no secrets and can be protected by national security.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/576/051910209 |
| Uncontrolled Keywords: | Asset tetap, Asset Militer, Keterbukaan Informasi Publik-Fixed Assets, Military Assets, Disclosure of Public Information. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.8 Accounting for enterprises engaged in specific kinds of activities > 657.83 Services and professional activities > 657.835 Government |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 18 Sep 2020 00:52 |
| Last Modified: | 04 Mar 2022 02:16 |
| URI: | http://repository.ub.ac.id/id/eprint/177318 |
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