Alumni Fakultas Ekonomi
|Jenjang||PROGRAM DIPLOMA III|
|Pembimbing.I||Ade Palupi, MPPM, SE., Ak.|
|Tugas Akhir||Perlakuan Akuntansi Atas Dalam Pengerjaan Serta Pengaruhnya Terhadap Laporan Keuangan Pada Dinas Tata Kota Dan Pemukiman Kota Surabaya|
Since beginning of reformation wave, state financial management aspect become one of the main priorities of tidying nation’s livelihood. Financial statement is constructed to fulfill needs of the most information users as relevant information about financial position and all transactions taht have been done by a reporting entity as long as a reporting period.
One of the components that composed fixed assets in balance sheet as one of the state financial statement is In Working-Construction. According to Public Sector Accounting Statements (PSAP) Number 8 about In Working-Construction and the other related theories stated that characteristic activity of construction commonly in long term activity, therefore the date to begin its activity and the date to finish commonly fall into different accounting period, and it’s reported as In Working-Construction until that asset has been done and ready to use. In Working-Construction that has been made or constructed and ready to use has to be reclassified as fixed asset immadiately.
Subject of this research is City Arrangement and Settlement Surabaya City Service. Object of this research is accounting treatment of in working-construction that contains acknowledgement, measurement, and serving in financial statement.
From the examination, it can be known that acknowledgemet, measurement, and serving of In Working-Construction is not fulfilled with PSAP Number 8, therefore In Working-Construction account and another related accounts served understated. This condition cause users of instance financial statement cannot take the right decision because needed informations by users are not served completely. Thus, correction to accounting treatment, that is accostumed being applied by instance, is needed in order to fulfill financial statement with PSAP Number 8, so that the financial statement can be more informative for the decision makers.