PERLAKUAN AKUNTANSI ATAS ASET TETAP SESUAI SAP PADA KANWIL DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI JAWA TIMUR

The Government Accounting Standards is the accounting principles applied in preparing and presenting financial statements of the Government, consisting of Government Financial Statements and Report of Local Government Finance. Regional Office of Directorate General of Treasury East Java Province using the Government Accounting Standards as a guide for preparing the financial statements. one of the components of the financial statements is Balance. Based on the experience of the government in preparing the balance sheet, assets component is the most difficult thing to be recognized, it is associated with many types of government-owned fixed assets including cultural or historical assets, military assets and infrastructure assets that require specific treatment. The explanation is based on the purpose of the study was to determine the recognition, measurement, recording, and presentation, of the accounting treatment of fixed assets at the Regional Office of Directorate General of Treasury East Java Province. Kata Kunci: Fixed Asset, Government Accounting Standards, Depreciation Of Fixed Asset