AKUNTANSI BARANG MILIK DAERAH: MENGUNGKAP PEMAHAMAN PENGURUS BARANG PENGGUNA

Abstract

The main problems of each local government in governance are generally related to the management of fixed assets or regional property. Assets remain a component with the largest proportion in the details of the assets of the Local Government. The success of a Local Government in realizing good financial governance is largely determined by how the Local Government manages fixed assets or property owned by the region. Adequate management of regional property requires quality resources realized by the appointment of competent User Goods Administrator in each Local Government Work Unit. This study wants to see how the User Goods Administrator's understanding of the accounting policies for regional property in the Surabaya City Government. This study aims to ensure that the User Goods Administrators in the Surabaya City Government environment has an adequate understanding of accounting policies regarding fixed assets and shows that the appointment or selection of User Goods Administrators should not be carried out without adequate consideration given the importance of the role of the User Goods Administrators in preparation of Local Government Financial Reports.
Keywords: accounting for regional property, fixed assets, the User Goods Administrator