AL FADINEE, ERVINO PRANATA (2022) Tinjauan atas Akuntansi Aset Tetap pada KPPN Bogor Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini ditunjukkan untuk meninjau kebijakan akuntansi aset tetap pada salah satu entitas pemerintah pusat periode pelaporan keuangan tahun 2020. Penelitian ini dilakukan atas dasar urgensi perlakuan akuntansi aset tetap harus sesuai dengan peraturan perundang-undangan yang berlaku sebagai bentuk pertanggungjawaban aset tetap yang merupakan kelompok akun neraca yang memiliki proporsi yang besar dibandingkan dengan kelompok akun lainnya di neraca. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Model analisis data yang digunakan adalah model interaktif. Hasil penelitian ini menunjukkan masih terdapat kesalahan pengungkapan aset tetap seperti kesalahan pencantuman regulasi dan bahkan nilai dari aset. Selain itu, ditemukan juga perbedaan informasi dari laporan keuangan dengan informasi yang didapatkan dari narasumber. Dengan demikian perlu menjadi perhatian penting bagi penyusun laporan keuangan pemerintah khususnya di tingkat pemerintah pusat untuk dapat menyusun laporan keuangan sesuai dengan prinsip-prinsipnya antara lain memperhatikan basis akuntansi, prinsip nilai historis, prinsip realisasi, prinsip substansi mengungguli bentuk formal, prinsip periodisitas, prinsip konsistensi, prinsip pengungkapan lengkap dan prinsip penyajian wajar. Dengan ini diharapkan dapat membentuk laporan keuangan yang relevan, andal, dapat dibandingkan, dan dapat dipahami./ This research is shown to review the accounting policies of fixed assets at one of the central government entities for the financial reporting period of 2020. This research was conducted on the basis of the urgency of the accounting treatment of fixed assets to be in accordance with the applicable laws and regulations as a form of liability for fixed assets which are a group of balance sheet accounts which has a large proportion compared to other groups of accounts on the balance sheet. This research was conducted using qualitative methods. The data analysis model used is an interactive model. The results of this study indicate that there are still errors in the disclosure of fixed assets such as errors in the inclusion of regulations and even the value of assets. In addition, there were also differences in information from financial reports with information obtained from sources. Thus, it is important to pay attention to the compilers of government financial statements, especially at the central government level, to be able to prepare financial statements in accordance with the principles, including paying attention to the accounting basis, the principle of historical value, the principle of realization, the principle of substance over form, the principle of periodicity, the principle of consistency, full disclosure principle and fair presentation principle. With this, it is expected to form financial statements that are relevant, reliable, comparable and understandable.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Akuntansi Pemerintah, Aset Tetap, Laporan Keuangan, Government 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: | 01 Dec 2022 09:01 |
| Last Modified: | 01 Dec 2022 09:01 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/661 |
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