NAINGGOLAN, INDAH MEGA PATRISIA (2022) Tinjauan Atas Penerapan Akuntansi Aset Tetap Pada Kantor Pelayanan Perbendaharan Negara Sidikalang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Informasi keuangan yang disajikan dalam bentuk laporan keuangan merupakan salah satu informasi yang harus disediakan pemerintah. KPPN Sidikalang telah menerima opini Wajar Tanpa Pengecualian dari BPK sebanyak lima kali berturutturut, sehingga menarik perhatian penulis dan menjadi alasan penulis memilih akuntansi aset tetap khusunya gedung dan bangunan. Penulisan Karya Tulis Tugas Akhir (KTTA) bertujuan untuk mengetahui bagaimanana penerapan akuntansi tetap berupa gedung dan bangunan dan meninjau kesesuaian penerapannya dengan peraturan yang berlaku pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Sidikalang. Data yang digunakan dalam penulisan KTTA ini dikumpulkan dengan metode dokumentasi. Metode dokumentasi dilakukan dengan cara mengumpulkan data dari berbagai sumber seperti buku, peraturan, dan lapora keuangan. Pada peninjauan yang telah dilakukan menghasilkan kesimpulan bahwa penerapan akuntansi aset tetap berupa gedung dan bangunan pada Kantor Pelayanan Perbendaharaan Negara Sidikalang telah sesuai dengan peraturan yang berlaku. / Financial information presented in the form of financial statements is one of the information that must be provided by the government. KPPN Sidikalang has received Unqualified Opinion from BPK five times in a row, thus attracting the author's attention and being the reason the author chooses fixed asset accounting, especially buildings and buildings. Final Project Writing (KTTA) aims to find out how to apply fixed accounting in the form of buildings and buildings and review the suitability of its application with the applicable regulations at the Sidikalang State Treasury Service Office (KPPN). The data used in the writing of this KTTA was collected by the documentation method. The documentation method is carried out by collecting data from various sources such as books, regulations, and financial reports. The review that has been carried out has resulted in the conclusion that the application of accounting for fixed assets in the form of buildings and buildings at the Sidikalang State Treasury Service Office is in accordance with applicable regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | akuntansi, aset tetap, gedung dan bangunan, Kantor Pelayanan Perbendaharaan Negara Sidikalang, accounting, fixed assets, buildings and structures, Sidikalang State Treasury Service Office |
| 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: | 11 Sep 2023 03:27 |
| Last Modified: | 11 Sep 2023 03:27 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1966 |
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