ACCOUNTING TREATMENT AND REPORTING FOR FIXED ASSETS IN MILITARY INSTITUTIONS (A CASE STUDY IN DIRECTORATE OF ARMY ENGINEERS?

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.