Perlakuan Akuntansi Aset Tetap Kendaraan pada PDAM Giri Tirta Kabupaten Gresik

In supporting the development of the Regional Water Supply Company of Giri Tirta, Gresik Regency so that it is getting better, the company needs equipment, namely fixed assets. Considering the importance of a fixed assets equipment, it is expected that the accounting treatment of fixed assets in a company is very good, then the treatment of the vehicle's fixed assets must be in accordance with the theory. The management of government-owned fixed assets still faces many obstacles both in recognition and presentation. Based on the background of this paper aims to describe the accounting treatment of fixed assets of the vehicle whether it is in accordance with the proper accounting treatment that is the time of acquisition, depreciation, and write off in the Regional Water Supply Company of Giri Tirta Gresik Regency. This research was conducted on July 21-August 20 2019 in the equipment section of the PDAM Giri Tirta, Gresik Regency. The method used in this study is qualitative where an observation and analysis of the survey is needed so that conclusions can be drawn. Data and information collection techniques are done by interviewing and documenting financial statements relating to vehicle fixed assets. Based on the research conducted on the company, the results of the study found that there was a problem caused by fixed assets with a book value of Rp. This paper is expected to be a brief reference to readers who will conduct research. Keywords : accounting treatment, vehicle fixed assets, acquisition of fixed assets, depreciation of fixed asset, and write off for fixed asset