EVALUASI PROSEDUR AKUNTANSI ASET TETAP (Studi Kasus pada Dinas Pendidikan, Pemuda dan Olahraga Pemerintah Kabupaten Magelang TA 2009)

Reporting the value of local assets is one of important components to realize good financial statement. This is because such financial statements will be assessed their quality through audit results in the form of opinion conducted by BPK RI. Quality of local government accountability is better reflected by the BPK�s opinion for the financial statements which are capable of producing unqualified opinion (WTP). Based on data obtained from press releases in BPKP site, the existence of irregularities in the administration of local assets is one of reason why most local governments have not obtained an unqualified opinion from the BPK RI. This study aims to determine and analyze the accuracy and completeness of fixed asset accounting procedures Magelang regency Government, especially the Department of Education, Youth and Sports. The research design is a qualitative research with case studies method in evaluating the implementation of fixed asset accounting procedures. To obtain the necessary data and information in this study, we used two data collection methods, namely depth interviews and analysis of inspection documentation. As for analyzing the data already obtained and collected, we used qualitative descriptive analysis. From the analysis of data that has been done, it can be concluded that the fixed asset accounting procedures conducted by the Department of Education, Youth and Sports has not achieved the degree of compliance by 100%, because an average both attributive and substantive testing only has a degree of compliance by 78% or has categorized according to the rules as Permendagri No. 13 of 2006, the Government Accounting Standards and the Local government accounting policy No. 36 of 2008. In the research by attributive test, there are still errors associated with the presentation of balance sheets and explanations that have not been in accordance with the criteria PSAP No. 7 on the fixed asset accounting and XIII in the appendix E. Permendagri No. 13 of 2006. On the substantive test, there are still errors in the inclusion of the account code, recording the time difference between the date SP2D and General Ledger, the difference in the date of recognition of an asset to the date of the official report and there aren�t calculation of operational cost