Daeli, Sepriyaman Rachmat (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap pada Kantor Badan Kepegawaian Negara Kota Pekanbaru. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penatausahaan dan pengelolaan Barang Milik Negara sangat diperlukan terutama dalam pelaksanaan seleksi Calon Aparatur Sipil Negara (CASN) dengan metode Computer Assisted Test. Penelitian ini bertujuan untuk melihat bagaimana penerapan akuntansi aset tetap pada Kantor Regional XII Badan Kepegawaian Negara Kota Pekanbaru. Metode yang digunakan adalah studi kepustakaan dan dokumentasi dengan cara mengumpulkan dan mengevaluasi berbagai referensi dari jurnal, buku, dan peraturan perundang-undangan yang terkait. Data yang dikumpulkan merupakan data laporan keuangan Tahun Anggaran 2020. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pada Kantor Regional XII BKN Pekanbaru sudah memenuhi ketentuan yang ada di dalam PSAP (Pernyataan Standar Akuntansi Pemerintah) 07 dengan beberapa indikator yakni klasifikasi, pengakuan, pengukuran, penyajian, dan pengungkapan./ Administration and management of State Property is very necessary, especially in the implementation of the selection of Candidates for State Civil Apparatus (CASN) with the Computer Assisted Test method. This study aims to see how the application of fixed asset accounting at the Regional Office XII of the Pekanbaru City Civil Service Agency. The method used is literature study and documentation by collecting and evaluating various references from journals, books, and related laws and regulations. The data collected is financial report data for Fiscal Year 2020. The results show that the accounting treatment at Regional Office XII BKN Pekanbaru has complied with the provisions contained in PSAP (Statement of Government Accounting Standards) 07 with several indicators namely classification, recognition, measurement, presentation, and disclosure.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | State Civil Service Agency, PSAP 07, fixed assets, State property, Badan Kepegawaian Negara, PSAP 07, aset tetap, Barang Milik Negara |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Sep 2023 09:20 |
| Last Modified: | 13 Sep 2023 09:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2029 |
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