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THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be correcte...

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Hlavní autor: Indra Indra
Médium: Artigo
Jazyk:Inglês
Vydáno: Badan Pemeriksa Keuangan Republik Indonesia 2020-12-01
Edice:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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On-line přístup:http://jurnal.bpk.go.id/index.php/TAKEN/article/view/469
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