Verawaty, Verawaty (2019) PENERAPAN PUBLIC PRIVATE PARTNERSHIP TERHADAP PENGEMBANGAN ASET PEMBANGUNAN JALAN DAN JEMBATAN. In: Seminar Nasional “Global Competitive Advantage”, 3 Oktober 2019, Universitas Bina Darma.
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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 Standard Accounting No. 08 about Accounting for Construction in Progress for government operational activities.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 06 Nov 2020 08:14 |
| Last Modified: | 06 Nov 2020 08:14 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/4279 |
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