Apriyana, Apriyana and Zulfiati, Lies (2020) AN ANALYSIS OF THE AUDIT FINDINGS RELATED TO FIXED ASSETS IN BPK RI AUDIT REPORTS (LHP) ON THE FINANCIAL STATEMENTS OF MINISTRIES/INSTITUTIONS 2016 - 2018. LIbrary STEI. (Unpublished)
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text
11187000414_AUDIT FINDINGS BPK RI ON FIXED ASSET.pdf Download (576kB) |
Abstract
This study analyses audit findings related to fixed assets in BPK RI audit reports on the Financial Statements of Ministries/Institutions. Fixed assets as part of state assets are essential in the management of state finances. In the government financial statement, fixed assets have a substantial value compared to other assets. This study applied literature study by analysing the financial statements of Ministries/Institutions that have been audited by BPK RI from Fiscal Years 2016 to 2018. The findings show that the issues of fixed assets are classified into fifteen issues, most of which are related to administration, security and maintenance, guidance, supervision and control, as well as the presentation and disclosure of fixed assets.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Fixed Assets, Financial Statements of Ministry/Agency, Audit Reports of BPK RI |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | S1 Akuntansi |
| Depositing User: | DR Lies Zulfiati |
| Date Deposited: | 26 Aug 2020 04:45 |
| Last Modified: | 26 Aug 2020 04:45 |
| URI: | http://repository.stei.ac.id/id/eprint/238 |
Actions (login required)
 |
View Item |
