RUSMALIATIN, DHAMARANTI (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap pada Kantor Pelayanan Perbendaharaan Negara Mojokerto. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Aset tetap merupakan aset yang memiliki wujud dan masa manfaat lebih dari 1 (satu) tahun dengan tujuan digunakan dan dimanfaatkan dalam kegiatan pemerintah atau masyarakat. Berdasarkan hasil pemeriksaan BPK atas LKPP Semester I tahun 2021, ditemukan bahwa pengendalian terhadap pengelolaan aset tetap belum layak sehingga berpengaruh pada validitas dan keakuratan data. Penelitian ini bertujuan untuk mengetahui gambaran praktik dan kesesuaian antara praktik penerapan akuntansi aset tetap di KPPN Mojokerto dengan peraturan yang berlaku. Penelitian ini menggunakan data primer dan sekunder dengan metode pengumpulan data berupa studi kepustakaan, wawancara, dan observasi. Secara umum, hasil penelitian menunjukkan bahwa praktik penerapan akuntansi aset tetap berupa definisi, klasifikasi, pengakuan, pengukuran, penyusutan, penghentian, pelepasan, penyajian dan pengungkapan pada aset tetap terhadap laporan keuangan KPPN Mojokerto tahun 2020 telah sesuai dengan peraturan yang berlaku. Namun demikian, dalam Laporan Keuangan KPPN Mojokerto masih terdapat beberapa hal yang belum disajikan seperti definisi dari klasifikasi aset tetap, eksistensi dan batasan hak milik aset tetap, dan jumlah komitmen akuisisi aset tetap./ Fixed assets are assets that have a form and useful life of more than 1 (one) year with the aim of being used and utilized in government or community activities. Based on the results of the BPK's examination of LKPP Semester I in 2021, it was found that the control over the management of fixed assets was not feasible so that it affected the validity and accuracy of the data. This study aims to determine the description of practice and the suitability between the practice of applying fixed asset accounting at KPPN Mojokerto and applicable regulation. This study uses primary and secondary data with data collection methods in the form of library research, interviews, and observations. In general, the results of the study indicate that the practice of applying accounting for fixed assets in the form of definition, classification, recognition, measurement, depreciation, termination, disposal, presentation and disclosure of fixed assets to the financial statements of KPPN Mojokerto in 2020 is in accordance with applicable regulations. However, in the Financial Statements of the KPPN Mojokerto, there are still some things that have not been presented, such as the definition of the classification of fixed assets, the existence and limitations of property rights of fixed assets, and the amount of commitments for acquisition of fixed assets.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Akuntansi, Aset Tetap, Laporan Keuangan, KPPN Mojokerto, Accounting, Fixed Assets, Financial Statements |
| 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: | 22 Nov 2022 02:49 |
| Last Modified: | 22 Nov 2022 02:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/582 |
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