Zubaid, Daim Nur (2022) Tinjauan Atas Penerapan Akuntansi Aset Tetap Pada Satker Kementerian Agama Kabupaten Ngawi. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dalam laporan keuangan pemerintah, aset tetap memegang peranan penting karena memiliki pengaruh dan nilai yang signifikan terutama dalam neraca. Aset tetap memiliki banyak manfaat dalam mendukung setiap kegiatan operasional pemerintah, sehingga dalam pengelolaannya harus dilakukan dengan teliti, transparan, dan dapat dipertanggungjawabkan sesuai dengan peraturan yang berlaku. Penelitian yang dilakukan di Kantor Kementerian Agama Kabupaten Ngawi bertujuan untuk mengetahui penerapan akuntansi aset tetap yang dilakukan sesuai dengan peraturan yang berlaku. Penelitian ini dilakukan dengan meninjau klasifikasi, pengakuan, pengukuran, penyajian, dan pengungkapan aset tetap dalam laporan keuangannya dan dibandingkan dengan Pernyataan Standar Akuntansi Pemerintah Nomor 07 tentang Akuntansi Aset Tetap. Dalam melakukan penelitian dan mendapatkan data, penulis menggunakan metode studi kepustakaan dengan mencari, membaca, dan mempelajari buku atau literatur mengenai aset tetap pemerintah dan juga observasi lapangan dengan mendapatkan data dari narasumber selaku pegawai Kantor Kemenag Kabupaten Ngawi. Dari hasil penelitian yang dilakukan, Kantor Kementerian Agama Kabupaten Ngawi telah melakukan pengelolaan akuntansi aset tetap dengan baik dan benar sesuai dengan peraturan yang berlaku, terutama pada PSAP 07 tentang Akuntansi Aset Tetap. / In government financial statements, fixed assets play an important role because they have a significant influence and value, especially in the balance sheet. Fixed assets have many benefits in supporting every government operational activity, so that their management must be carried out carefully, transparently, and can be accounted for in accordance with applicable regulations. This research aims to determine the application of fixed asset accounting of the Ministry of Religion of Ngawi Regency which was carried out based on applicable regulations. This research was conducted by reviewing the classification, recognition, measurement, presentation, and disclosure of property, plant and equipment in its financial statements and compared it with the Statement of Government Accounting Standards Number 07 concerning Accounting for Fixed Assets. In conducting research and obtaining data, Furthermore, In conducting research and obtaining data, the author uses the literature studies by searching, reading, and learning from books or the document of government fixed assets and also observing by obtaining data from any sources of the staff of the Ministry of Religion Ngawi Regency. The results of the research has carried out the accounting management of fixed assets properly with applicable regulations, especially based on PSAP 07 concerning Fixed Assets Accounting.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset tetap, Kantor Kementerian Agama Kabupaten Ngawi, PSAP 07, akuntansi aset tetap Fixed assets, Office of the Ministry of Religion of Ngawi Regency, PSAP 07, fixed asset accounting |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 Nov 2022 03:21 |
| Last Modified: | 09 Nov 2022 03:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/510 |
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