Firda Putri Pratami, Firda Putri Pratami and Verawaty, Verawaty (2022) PENERAPAN PUBLIC PRIVATE PARTNERSHIP TERHADAP PENGEMBANGAN ASET PEMBANGUNAN JALAN DAN JEMBATAN. PENERAPAN PUBLIC PRIVATE PARTNERSHIP TERHADAP PENGEMBANGAN ASET PEMBANGUNAN JALAN DAN JEMBATAN.
|
Text
Firda Putri Pratami dan Verawaty.pdf Download (203kB) | Preview |
Abstract
The purpose of this study is to determine whether the application of Public Private Partnership on the development of road and bridge development assets has been prepared in accordance with PSAP No. 08 about Accounting for Construction in Progress that applies in the Department of Public Works and Spatial Planning of South Sumatra Province. Disclosure of construction in progress is not in accordance with PSAP No. 08 about accounting for construction in progress. This department has not revealed the details of the construction contract in the process, the completion rate and the duration of the construction, the value of the construction contract and the source of funding, the amount of costs that have been spent, the down payment given and retention because the Department of Public Works and Spatial Planning of South Sumatra Province stated that all construction assets in the works that are used during the work contract or maintenance period will become fixed assets. Overall, Department of Public Works and Spatial Planning of South Sumatera Province complies with Government Regulation of the Republic of Indonesia No. 71 of 2010 Government Stated of Standar Accounting No. 08 about Accounting for Construction in Progress for government operational activities.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 19 Jun 2022 12:48 |
| Last Modified: | 19 Jun 2022 12:48 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/12937 |
Actions (login required)
 |
View Item |
