ANALISIS PENILAIAN DAN PELAPORAN ASSET TETAP PADA DINAS PERHUBUNGAN KOTA BAUBAU

Abstract

The purpose of this study was to determine the assessment and reporting of fixed assets at the
Baubau City Transportation Agency. The techniques used in this research are library study and
documentation study. While the data analysis technique used is the quantitative method using the
straight line formula (Straight Line Method). This research was conducted at the City of Baubau
Transportation Office which is located at Jalan Bakti Abri No. Tel (0402) 21038 Baubau City from
June 2020 to July 2020.
Based on the results of the research and discussion above regarding the Analysis of Fixed
Asset Assessment and Reporting at the Baubau City Transportation Service in 2015-2019, it can be
concluded (1) The assessment of fixed assets of the Baubau City Transportation Service in 2015-
2019 uses the straight-line method with the formula, depreciation = Cost - Residual Value divided by
the useful life. The results of the fixed asset appraisal in 2015 show the acquisition value of Rp.
4,772,667,702, -, the residual value is Rp. 1,177,035,864, -, and the depreciation value of Rp. 581,511,577, -. (2) Reporting of Fixed Assets at the City of Baubau Transportation Service 2015-
2018 consists of goods inventory card (KIB) A which contains land reports, goods inventory card
(KIB) B which contains reporting of equipment and machinery fixed assets, goods inventory card
(KIB). ) C containing building and building fixed asset reporting, goods inventory card (KIB) D
containing road, irrigation and building fixed assets reporting, goods inventory card (KIB) E
containing other fixed asset reporting, and goods inventory card (KIB) F containing reporting of
construction fixed assets in progress. The suggestions in this study are (1) So that the Transportation
Service of Baubau City continues to use the Regulation of the Minister of Home Affairs of the
Republic of Indonesia Number 1 of 2019 concerning Depreciation of Regional Property. (2) So that
the City of Baubau Department of Transportation continue to use the Government Accounting
Standard Statement Number 71 of 2010 in reporting its fixed asset.