Please use this identifier to cite or link to this item: http://repository.ipb.ac.id/handle/123456789/118405
Title: Strategi perbaikan sistem pengelolaan aset tetap untuk mencapai opini wajar tanpa pengecualian pada laporan keuangan pemerintah Provinsi Banten
Other Titles: Fixed Asset Management Strategies in The Government of Banten frovince
Authors: Rachmina, Dwi
Kusnadi, Nunung
Mulyani, Een
Issue Date: 2016
Publisher: IPB (Bogor Agricultural University)
Abstract: Pemerintah Provinsi Banten selama tahun 2011-2014 belum memperoleh opini Wajar Tanpa Pengecualian (WTP) atas laporan keuangannya dari Badan Pemeriksa Keuangan (BPK). The opini yang oiberikan oleh BPK untuk tahun 2011 dan 2012 adalah Wajar l)engan Pengecualian (WDP). Opini untuk tahun 2013 oan 2014 berupa Tidak Menyatakan Penoapat (TMP). Kondisi ini antara lain disebabkan penyajian aset tetap dianggap belum memenuhi prinsip kewajaran penyaj ian sesuai Standar Akuntansi Pemerintah (SAP).
The Local Government of Banten Province during the years of 2011-2014 had not been receiving an Unqualified Opinion (WTP) of its financial statements from The Supreme Audit Agency (BPK). The opinion had been given by BPK during the years of2011-2012 is The Qualified Opinion (WDP). The opinion for years of 2013-2014 is Disclaimer Opinion (TMP). The condition, among others, caused by the presentation of assets were considered not fulfill the principles of fairness presentation in The Government Accounting Standards (SAP).
URI: http://repository.ipb.ac.id/handle/123456789/118405
Appears in Collections:DT - Economic and Management

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