Abstract:
The purpose of the study is to understand the appropriateness of applied
accounting of fixed assets at Badan Kepegawaian dan Pengembangan Sumber Daya
Manusia (BKPSDM) in Maros district in accordance with the PP No.71 year 2010.
The research methods used are qualitative and quantitative. Methods of
collection data are conducted through interviews, documentaries, and library studies.The
method of analysis used by the cumulative analysis method is by comparing applied
accounting of fixed assets at BKPSDM with PP No. 71 year 2010.
The result of the study show that BKPSDM of Maros district was in accordance
with that applied by PP No. 71 year 2010.