ASYROF, MUHAMMAD WALIYYUDDIN (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap pada Kantor Pelayanan Perbendaharaan Negara Malang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Sejak diterapkannya sistem akuntansi berbasis akrual di Indonesia, masih banyak permasalahan yang terjadi sebagaimana dicatat pada Buletin Teknis Standar Akuntansi Pemerintahan Nomor 15 Tentang Akuntansi Aset Tetap. Tujuan dilakukan penelitian ini adalah mengetahui klasifikasi aset tetap, pencatatan perolehan aset tetap, pengukuran aset tetap, pencatatan penyusutan aset tetap, penghentian dan pelepasan aset tetap, penyajian dan pengungkapan aset tetap pada KPPN Malang serta mengetahui tingkat kesesuaian pencatatan akuntansi aset tetap KPPN Malang dengan standar akuntansi dan peraturan yang berlaku yaitu PP No.71 Tahun 2010 dan PSAP 07. Penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data melalui studi kepustakaan dan studi lapangan. Berupa wawancara. Hasil penelitian mengungkapkan bahwa pencatatan perolehan aset tetap, pengukuran aset tetap, pencatatan penyusutan aset tetap, penghentian dan pelepasan aset tetap, penyajian dan pengungkapan aset tetap pada KPPN Malang sudah sesuai dengan apa yang dijelaskan pada PP No.71 Tahun 2010 dan PSAP 07. Lebih dari itu, informasi tambahan yang berkaitan dengan aset tetap juga telah disajikan secara memadai di Catatan atas Laporan Keuangan KPPN Malang./ Since the implementation of the accrual-based accounting system in Indonesia, there are still many problems that occur as noted in the Technical Bulletin of Government Accounting Standards Number 15 concerning Fixed Asset Accounting. The purpose of this study was to determine the classification of fixed assets, recording the acquisition of fixed assets, measuring fixed assets, recording depreciation of fixed assets, termination and disposal of fixed assets, presentation and disclosure of fixed assets at KPPN Malang and knowing the level of conformity of accounting records for fixed assets of KPPN Malang with standard accounting and applicable regulations, namely PP No. 71 of 2010 and PSAP 07. This research is a qualitative research with data collection methods through library research and field studies. In the form of an interview. The results of the study revealed that the recording of the acquisition of fixed assets, measurement of fixed assets, recording of depreciation of fixed assets, termination and disposal of fixed assets, presentation and disclosure of fixed assets at KPPN Malang is in accordance with what is described in PP No. 71 of 2010 and PSAP 07. Read More In addition, additional information related to fixed assets has also been adequately presented in the Notes to the Financial Statements of KPPN Malang.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | akuntansi, aset tetap, PSAP 07, Accounting, Fixed Assets |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 08 Nov 2022 02:50 |
| Last Modified: | 08 Nov 2022 02:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/489 |
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