Tinjauan Akuntansi Pendapatan dan Kewajiban atas Pelaksanaan Lelang Melalui E-Auction pada Kantor Pelayanan Kekayaan Negara dan Lelang Jakarta II

Giovanni, Rama (2023) Tinjauan Akuntansi Pendapatan dan Kewajiban atas Pelaksanaan Lelang Melalui E-Auction pada Kantor Pelayanan Kekayaan Negara dan Lelang Jakarta II. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penyusunan tugas akhir ini bertujuan untuk meninjau akuntansi pendapatan dan kewajiban yang terjadi dalam pelaksanaan lelang melalui E-Auction di Kantor Pelayanan Kekayaan Negara dan Lelang Jakarta II. Metode pengumpulan data yang digunakan dalam penyusunan karya tulis tugas akhir ini adalah observasi langsung, wawancara dengan pegawai, serta analisis dokumen dan Standar Akutnansi Pemerintah (SAP) yang berlaku terkait implementasi lelang melalui E-Auction. Data yang diperoleh kemudian dianalisis berdasarkan Standar Akuntansi Pemerintah (SAP) yang berlaku umum untuk memahami pengakuan pendapatan dan kewajiban dalam konteks lelang melalui E-Auction. Hasil penelitian ini menunjukkan bahwa dalam pelaksanaan lelang melalui E-Auction, pendapatan diakui saat lelang telah selesai dilaksanakan dan pemenang lelang telah ditetapkan. Pendapatan tersebut kemudian dicatat dalam laporan operasional sebagai bagian dari pendapatan operasional. Di sisi lain, kewajiban dicatat saat lelang telah selesai dilaksanakan dan pemenang lelang telah ditetapkan, termasuk kewajiban terkait penyetoran kembali uang jaminan pelaksanaan lelang dan hasil bersih pelaksanaan lelang. Tinjauan atas akuntansi pendapatan dan kewajiban dalam pelaksanaan lelang melalui E-Auction di Kantor Pelayanan Kekayaan Negara dan Lelang Jakarta II dimaksudkan untuk memastikan pengakuan yang tepat dari pendapatan dan kewajiban yang timbul selama pelaksanaan lelang melalui E-Auction. Implementasi prinsip akuntansi yang baik dan kepatuhan terhadap peraturan yang berlaku merupakan faktor kunci dalam mencapai transparansi dan akuntabilitas yang diperlukan dalam pelaksanaan lelang melalui E-Auction. The purpose of this final project is to review the accounting of revenue and liabilities that occur in the implementation of auctions through E-Auction at the State Asset and Auction Office Jakarta II. The data collection methods used in the preparation of this final project are direct observation, interviews with employees, as well as analysis of documents and the applicable Government Accounting Standards (GAS) related to the implementation of auctions through E-Auction. The obtained data is then analyzed based on the generally applicable Government Accounting Standards (GAS) to understand the recognition of revenue and liabilities in the context of auctions through EAuction. The results of this research indicate that in the implementation of auctions through EAuction, revenue is recognized when the auction has been completed and the auction winner has been determined. This revenue is then recorded in the operational report as part of the operational revenue. On the other hand, liabilities are recorded when the auction has been completed and the auction winner has been determined, including liabilities related to the refund of auction performance guarantee and net proceeds from the auction execution. The review of revenue and liability accounting in the implementation of auctions through E-Auction at the State Asset and Auction Office Jakarta II aims to ensure the proper recognition of revenue and liabilities arising during the execution of auctions through E-Auction. The implementation of good accounting principles and compliance with applicable regulations are key factors in achieving the transparency and accountability required in the implementation of auctions through E-Auction.

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