Abstract
This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements
Highlights
This study deals with fixed assets which are the means used by an organization in carrying out its operational activities to support all company activities (Sunyatama & Ngumar, 2017)
This study aims to determine the calculation of depreciation of fixed assets based on government accounting standards to the Majene district government financial statements
The location used as a place of research is in the office of the Regional Finance and Assets Agency (BKAD) of Majene Regency
Summary
This study deals with fixed assets which are the means used by an organization in carrying out its operational activities to support all company activities (Sunyatama & Ngumar, 2017). The calculation of depreciation of fixed assets is an important enough part to be studied because if the fixed assets are not measured and calculated appropriately, it will have an impact on the presentation of misleading financial statements. One of the media used to fulfill this is by presenting reliable financial reports that can be accounted for (Muslim M, 2014). One of the objectives of making financial reports is for stakeholders to be able to know the picture of an organization's financial condition (Muslim et al, 2018)
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