TINJAUAN ATAS PENERAPAN AKUNTANSI ASET TETAP PADA RSD NGANJUK

Hidayat, Muhammad Reyno (2022) TINJAUAN ATAS PENERAPAN AKUNTANSI ASET TETAP PADA RSD NGANJUK. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pelayanan publik penting diperhatikan pemerintah untuk kemudahan dalam pemenuhan kebutuhan dan kepentingan masyarakat. Badan Layanan Umum Daerah merupakan penyelenggara pelayanan publik yang memiliki peran penting dalam menyediakan barang dan jasa serta diharuskan membuat laporan keuangan sebagai wujud pelaporan dan pertanggungjawaban. Aset tetap termasuk bagian penting dalam operasional BLUD dan penyajiannya dalam laporan keuangan harus sesuai Standar Akuntansi Pemerintah (SAP). Penelitian ini bertujuan untuk mengetahui kesesuain antara PSAP 07 dengan penerapan akuntansi aset tetap berupa klasifikasi, pengakuan, pengukuran, penyajian, dan pengungkapan pada laporan keuangan. Penelitian dilaksanakan di Rumah Sakit Daerah Nganjuk dengan menggunakan pendekatan kualitatif. Data dikumpulkan melalui kajian kepustakaan, wawancara, dan dokumentasi. Kajian kepustakaan berasal dari buku, penelitian terdahulu, dan peraturan. Wawancara dilakukan dengan pegawai bidang keuangan RSD Nganjuk. Sedangkan dokumentasi dilakukan terhadap laporan keuangan RSD Nganjuk tahaun 2018, 2019, dan 2020. Hasil penelitian memperlihatkan bahwa penerapan akuntansi aset tetap pada RSUD Nganjuk secara garis besar telah mengikuti SAP khuhusnya PSAP 07. Kata kunci: akuntansi, aset tetap, PSAP 07, RSD Nganjuk Abstract It is important for the government to pay attention to public services for the convenience of meeting the needs and interests of the community. The Regional Public Service Agency is a public service provider that has an important role in providing goods and services and is required to make financial reports as a form of reporting and accountability. Fixed assets are an important part of BLUD operations and their presentation in financial statements must comply with Government Accounting Standards (GAS). This study aims to determine the suitability between PSAP 07 and the application of fixed asset accounting in the form of classification, recognition, measurement, presentation, and disclosure in financial statements. The research was conducted at the Nganjuk Regional Hospital using a qualitative approach. Data were collected through literature review, interviews, and documentation. The literature review comes from books, previous research, and regulations. Interviews were conducted with the finance officer of RSD Nganjuk. While the documentation was carried out on the financial statements of the Nganjuk Hospital for 2018, 2019, and 2020. The results showed that the implementation of fixed asset accounting at the Nganjuk Hospital in general had followed GAS, especially PSAP 07. Keywords: accounting, fixed assets, PSAP 07, RSD Nganjuk

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