SUKMADEWI, NI MADE DESY NATALIA (2022) Tinjauan Penerapan PSAP 07 atas Aset Tetap pada Perwakilan BPKP Provinsi Bali. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (39kB) |
|
Text (Abstrak)
02. Abstrak_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (82kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (289kB) |
|
Text (BAB I)
05. Bab I_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (107kB) |
|
Text (BAB II)
06. Bab II_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (120kB) |
|
Text (BAB III)
07. Bab III_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (360kB) |
|
Text (BAB IV)
08. Bab IV_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (185kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ni Made Desy Natalia Sukmadewi_1302191553.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (120kB) |
Abstract
Penerapan akuntansi aset tetap merupakan hal penting yang harus diperhaikan oleh pemerintah karena sifat aset tetap yang material. Selain itu, berdasarkan Ikhtisar Hasil Pemeriksaan Semester I (IHPS I) tahun 2020, masih ditemukan beberapa entitas dengan pengelolaan aset tetap yang belum memadai. Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 tentang Akuntansi Aset Tetap mengatur tentang pengelolaan aset tetap yang meliputi definisi, klasifikasi, pengakuan, pengukuran, penyusutan, penghentian dan pelepasan serta penyajian dan pengungkapan. Objek penelitian ini yaitu Perwakilan BPKP Provinsi Bali yang bertujuan untuk mengetahui kesesuaian antara penerapan akuntansi aset tetap laporan keuangan Perwakilan BPKP Provinsi Bali dengan standar dan ketentuan yang berlaku. Dalam Menyusun penelitian ini, penulis mencari, mengumpulkan, membaca serta mempelajari berbagai bentuk teori serta peraturan mengenai akuntansi aset tetap. Hasil penelitian menunjukkan bahwa Perwakilan BPKP Provinsi Bali telah melaksanakan pengelolaan aset tetapnya dengan tepat serta sesuai denga peraturan yang berlaku yaitu Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 tentang Akuntansi Aset Tetap./ The practice of fixed assets accounting is an important thing that must considered by the government because fixed asset are material. In addition, based on the Summary of Semester I Examination Results (IHPS I) 2020, there were still some entities with inadequate fixed asset management. Statement of Government Accounting Standards (PSAP) No. 07 concerning Accounting for Fixed Assets regulates the management of fixed assets which include classification, recognition, measurement, depreciation, termination and disposal as well as presentation and disclosure. The object of this research is BPKP Representative of Bali Province which aims to determine the suitability between the practice of fixed asset accounting for the BPKP Representative Bali Province’s financial statements with applicable standards and regulations. In compiling this research, the authors seek, collect, read, and study various forms of theories and regulations regarding fixed asset accounting. The results showed that the BPKP Representative of Bali Province had carried out their fixed asset management appropriately and in accordance with the applicable regulations, namely Statement of Government Accounting Standards (PSAP) No. 07 concerning Fixed Asset Accounting.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | fixed assets, fixed asset management, fixed asset accounting, Statement of Government Accounting Standars, BPKP Representative of Bali Province, aset tetap, pengelolaan aset tetap, akuntansi aset tetap, Pernyataan Standar Akuntansi Pemerintahan, Perwakilan BPKP Provinsi Bali. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 Aug 2023 06:48 |
| Last Modified: | 09 Aug 2023 06:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1854 |
Actions (login required)
 |
View Item |