ANGGRAINI, RISKA NABILA (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap pada Kantor Pertanahan Kabupaten Lampung Utara. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Aset tetap merupakan aset berwujud dengan masa manfaat lebih dari satu tahun yang dimanfaatkan dalam kegiatan operasional pemerintah. Kantor Pertanahan Kabupaten Lampung Utara memiliki sejumlah aset tetap yang digunakan dalam menunjang pelaksanaan kegiatan pelayanan kepada masyarakat, tanpa adanya aset tetap yang baik maka kegiatan operasinal satuan kerja akan terhambat. Kantor Pertanahan Kabupaten Lampung Utara bertanggungjawab untuk mengelola aset tetapnya mulai dari klasifikasi, pengakuan, pengukuran, serta penyajian dan pengungkapan dengan berpedoman pada peraturan dan ketentuan yang berlaku guna menghasilkan laporan keuangan yang andal dan relevan. Salah satu aturan yang digunakan dalam mengelola aset tetap ialah Pernyataan Standar Akuntansi Pemerintah 07 tentang Akuntansi Aset Tetap. Penelitian ini menggunakan sumber data primer berupa dokumen Laporan Keuangan tahun 2020 dan hasil wawancara. Dalam menyusun Laporan Keuangan khususnya terkait pelaporan aset tetap, tidak jarang masih terdapat permasalahan. Namun berdasarkan tinjauan yang telah dilakukan, Kantor Pertanahan Kabupaten Lampung Utara telah mengelola aset tetapnya sesuai dengan aturan yang berlaku./ Fixed assets are tangible assets with a useful life of more than one year which are used in government operations. The Land Office of North Lampung Regency has a number of fixed assets that are used to support the implementation of service activities to the community, without good fixed assets, the operational activities of the work unit will be hampered. The Land Office of North Lampung Regency is responsible for managing its fixed assets ranging from classification, recognition, measurement, as well as presentation and disclosure based on the applicable rules and regulations in order to produce reliable and relevant financial reports. One of the rules used in managing fixed assets is Statement of Government Accounting Standards 07 concerning Accounting for Fixed Assets. This study uses primary data sources in the form of 2020 Financial Report documents and interviews. In preparing the Financial Statements, especially related to the reporting of fixed assets, it is not uncommon that there are still problems. However, based on the review that has been carried out, the North Lampung Regency Land Office has managed its fixed assets in accordance with applicable regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Standar Akuntansi Pemerintah, Aset Tetap, Masa Manfaat, PSAP 07, Government Accounting Standards, Fixed Assets, Useful Life |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 17 Nov 2022 03:33 |
| Last Modified: | 17 Nov 2022 03:33 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/555 |
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