TREATMENT OF GOVERNMENT ACCOUNTING STANDARDS FOR PRESENTATION OF MILITARY ASSETS (STUDY ON THE INDONESIAN ARMED FORCES)

Luthfi Rahman1, Annisa Ramadhani2, Siti Aida Mahrani Lubis3, Nurfathinah Hutasuhut4, Rahmi Fazillah Siregar5, Muhammad Reza6, Iskandar Muda7

Abstract

:In implementing accounting in the public sector there are many governments that can be classified in the public sector, one of which is in the Military Institution. The Military Institution actually also issued the same basis in financial reporting and its accounting with other public sectors. Fixed assets in the Military Institution are slightly different from other government institutions related to military assets that are used and prepared by the government that are used to train members of the army and prepare movements against separatist movements in Indonesia that produce weapons, buildings and transportation equipment. Public information disclosure through Law number 14 of 2008 concerning further disclosure of information about submitting information on assets to military assets related to related information distributed by parties not responsible for requests for military assistance needed by Indonesia. The object of research is the influence of Government Regulation No. 16 of 2010 concerning the implementation of Law number 14 of 2008 concerning complaints of public information on fixed assets related to the military at the Directorate of Army Engineering considering the presentation of relevant financial statements that can be carried out by Law. Regarding public information disclosure where reports can be given if there are no secrets and can be protected by national security.

Keywords:

:Fixed Assets, Military Assets, Disclosure of Public Information


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References


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