ZULKARNAIN, SALWA AFIFAH (2022) Tinjauan atas Penerapan Akuntansi Aset Lainnya pada BPHN Kemenkumhan TA 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
"Aset lainnya khususnya aset tak berwujud memiliki peranan yang tak kalah penting dari kelompok aset lain dalam menunjang kinerja entitas dan dalam memberikan manfaat ekonomis serta potensial di masa depan. Pengelolaan aset lainnya yang meliputi klasifikasi, pengakuan, pengukuran, penyajian dan pengungkapan harus diperhatikan kesesuainnya dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor 17 tentang Akuntansi Aset Tidak Berwujud (ATB) Berbasis Akrual. Penelitian ini dilakukan pada Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM dengan tujuan meninjau pelaksaan akuntansi aset lainnya khususnya aset tak berwujud apakah telah sesuai dengan standar dan kebijakan akuntansi yang berlaku. Penulis menggunakan metode studi kepustakaan dan wawancara dalam mengumpulkan data. Hasil penelitian menunjukkan bahwa Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM telah melaksanakan penerapan akuntansi aset lainnya khususnya aset tak berwujud dengan cukup efektif namun masih ada yang perlu disesuaikan dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor 17. Pengakuan, penyajian dan pengungkapan aset lainnya khususnya aset tak berwujud belum cukup sesuai sehingga masih ada beberapa komponen yang perlu diungkapkan dalam laporan keuangan. / Other assets, especially intangible assets, have an equally important role than other asset groups to supporting the performance of the entity and in providing economic and potential benefits in the future. Other assest management which includes classification, recognition, measurement, presentation and disclosure must be in accordance with Technical Bulletin of Government Accounting Standards Number 17 regarding Accrual-Based Accounting for Intangible Assets. This research was conducted at National Legal Development Agency of the Ministry of Law and Human Rights with the purpose to review the suitability of the other assets, especially intangible assets, accounting policy with applicable accouting standards and regulations. The author used literature study method and interview to collecting data. The result of this research shows that National Legal Development Agency of the Ministry of Law and Human Rights has implemented accounting for other assets, especially intangible assets, quite effectively, but there are still some that need to be adjusted to the Technical Bulletin of Government Accounting Standards Number 17. Recognition, presentation and disclosure of other assets, especially intangible assets, is not appropriate yet so that there are still several components that need to be disclosed in the financial statements.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | other assets, intangible assets, Government Accounting Standards, balance sheet, aset lainnya, aset tak berwujud, Standar Akuntansi Pemerintahan, neraca. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Jul 2023 02:25 |
| Last Modified: | 31 Jul 2023 02:25 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1802 |
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