ANALISIS PERHITUNGAN AMORTISASI ASET TAK BERWUJUD BERDASARKAN KEBIJAKAN AKUNTANSI PEMERINTAH KABUPATEN KUANTAN SINGINGI NO 58 TAHUN 2018

Abstract

This research was conducted in Kuantan Singingi Regency, and took the data source at the Regional Financial and Asset Management Agency of Kuantan Singingi Regency in 2021. This study aims to analyze and describe the calculation of Amortization of Intangible Assets in Kuantan Singingi Regency. 58 of 2018. Data collection is done through interviews, observation and documentation. The research method used is descriptive- qualitative. The data obtained is the Regent's Regulation on the government's accounting policy Number 58 of 2018 related to the Calculation of Amortization of Intangible Assets.

The results of this study indicate that the Amortization Calculation of Intangible Assets in Kuantan Singingi Regency is in accordance with Regent Regulation Number 58 of 2018 concerning Accounting Policies of the Kuantan Singingi Regency Government, where the recognition, measurement, recording and reporting are related to intangible assets in the Regency Kuantan Singingi that all reporting and presentation processes made and compiled by the Regional Asset Management Division are in accordance with and guided by the Regent Regulation No. 58 of 2018.