Analisis Perlakuan Akuntansi Aset Tanah PT KAI DAOP IX Jember

Abstract

evamping and restructuring the railway land assets also become an important agenda . Thus , it is not easy to move assets into individual ownership or rented at very cheap for the size of the long-term ( typically 30 years ) . Structuring KA assets through inventory and mapping assets that still exist and do a review of asset ownership have passed . Many assets misused by unscrupulous employees who have retired or have a chronic condition and allegedly lasted until today . Thus , the government feels it is necessary to appoint an external auditor The background of this research is the number of indications of fraud in the management of the assets of PT KAI is frequently reported that the well project procurement and management of land assets back fixed assets ( rail , machine , etc. ) is not transparent in its management and deviant indicated . The application in this study is in accordance with the type of research , which is descriptive qualitative , then after the data is collected , the next process is to simplify the acquired data into a form that is easy to read , understand and interpret the research is basically an effort to find answers to problems that have formulated ( confirm questionnaires ) . The data were then analyzed qualitatively , meaning that the data obtained from the description and interpretation in depth . Existing data were analyzed as detailed as possible so that it can be concluded that adequate can be generalized