ASTRIANI, CINTYA (2022) TINJAUAN ATAS PENERAPAN PSAP 07 TERHADAP AKUNTANSI ASET TETAP BARANG MILIK NEGARA DI KPKNL MADIUN. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pengelolaan dan pencatatan Aset Tetap BMN harus dilakukan dengan optimal sesuai dengan standar yang ada. Pengelolaan Aset Tetap BMN yang optimal dapat menjaga efisiensi belanja pemerintah. Penelitian ini bertujuan untuk mengukur kesesuaian kebijakan dan praktik akuntansi Aset Tetap BMN di KPKNL Madiun dengan peraturan yang ada, yaitu Pernyataan Standar Akuntansi Pemerintah Nomor 07 tentang Aset Tetap. KPKNL Madiun sebagai instansi vertikal di bawah Direktorat Jenderal Kekayaan Negara wajib melakukan praktik akuntansi Aset Tetap BMNnya sesuai peraturan yang berlaku agar dapat menyajikan Laporan Keuangan yang akurat, relevan, dan berkualitas. Metode analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Data diperoleh dengan menggunakan metode studi kepustakaan dari sumber-sumber tertulis serta metode dokumentasi dari Laporan Keuangan KPKNL Madiun TA 2021 dan Laporan Posisi BMN KPKNL Madiun TA 2021. Hasil penelitian menunjukkan bahwa KPKNL Madiun telah melaksanakan pengklasifikasian, pengakuan, pengukuran, penyusutan, pelepasan dan penghentian, serta penyajian dan pengungkapan Aset Tetap BMNnya sesuai dengan ketentuan-ketentuan dalam PSAP 07. /The management and recording of BMN Fixed Assets must be carried out optimally in accordance with existing standards. Optimal management of BMN Fixed Assets can maintain the efficiency of government spending. This study aims to measure the suitability of the accounting policies and practices of BMN Fixed Assets at KPKNL Madiun with existing regulations, namely the Statement of Government Accounting Standards Number 07 concerning Fixed Assets. KPKNL Madiun as a vertical agency under the Directorate General of State Assets is required to carry out accounting practices for its BMN Fixed Assets in accordance with applicable regulations in order to present accurate, relevant, and quality Financial Reports. The analytical method used in this research is qualitative analysis. The data were obtained using the literature study method from written sources as well as the documentation method from the Financial Statements of KPKNL Madiun FY 2021 and the Position Report of BMN KPKNL Madiun FY 2021. The results showed that KPKNL Madiun had carried out classification, recognition, measurement, depreciation, disposal and termination. , as well as the presentation and disclosure of BMN Fixed Assets in accordance with the provisions in PSAP 07.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pengelolaan BMN, aset tetap, pengakuan, pengukuran, penyajian., BMN management, fixed assets, recognition, measurement, presentation |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 10 Nov 2022 03:16 |
| Last Modified: | 10 Nov 2022 03:16 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/519 |
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