Silalahi, Jumansep P. (0854015) (2012) Analisis Temuan Audit Terkait Manajemen Aset Tetap pada Laporan Keuangan (Studi Kasus pada PT. Kereta Api, Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This study attempts to highlight one aspect of the causes given an opinion "Unqualified” with an additional paragraph explanation with respect to the lack of recognition and recording of asset movements and means of government aid as the basis for the recognition and recording. This study attempt to analyze how PT. Kereta Api Indonesia Bandung in managing their fixed assets which include the stage of procurement, use, maintenance and disposal by linking it with BPK audit findings. This research also intends to find out the consistency of accounting for fixed assets in PT. Kereta Api Indonesia Bandung with Accounting Standard for government fixed assets (PSAP 07). The research concluded that there are weaknesses in management and accounting treatment of fixed assets PT. Kereta Api Indonesia Bandung. The cause of these weaknesses such as the less competent of human resources, weak supervision and the absence of policy regarding management assets such as classification, codification and capitalization of assets policy.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Fixed assets, Fixed assets management, Audit findings, PSAP 07 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 08 Sep 2015 10:35 |
| Last Modified: | 08 Sep 2015 10:35 |
| URI: | http://repository.maranatha.edu/id/eprint/14740 |
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