PERLAKUAN AKUNTANSI ASET TETAP PADA KANTOR WILAYAH DIREKTORAT JENDERAL BEA DAN CUKAI JAWA TIMUR I

Regional Office of Directorate General of Customs and Excise East Java I is a government agency that serves the public in the field of customs and excise. The regional office of the Directorate General of Customs and Excise East Java I have fixed assets that constitute a major part of government assets that are relatively long-term and permanent. The aim of this study was to determine how the accounting treatment of fixed assets in the Regional Office of the Directorate General of Customs and Excise East Java I. Research using secondary data obtained from documents and reports from the Regional Office of the Directorate General of Customs and Excise East Java I. The results indicates that the office of the Directorate General of Customs and Excise Jatim I do recording using SIMAK BMN predetermined by the Ministry of Finance, the advice given is recording not only use the system but also recorded manually by journals. Keyword: Fixed Assets