ISLAMI, ANISA NUR (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap pada Pemerintah Kota Bengkulu Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dalam Peraturan Standar Akuntansi Pemerintah (PSAP) 07 diatur mengenai prinsip-prinsip akuntansi aset tetap. Aset tetap merupakan suatu bagian utama aset pemerintah, yang membuat aset tetap menjadi signifikan dalam penyajian neraca. Aset tetap sangat penting dalam menunjang aktivitas instansi pemerintahan karena aset tetap dapat berfungsi sebagai komponen pendukung dalam menjalankan suatu kegiatan sehingga dapat meningkatkan produktifitas suatu instansi pemerintahan. Penelitian ini bertujuan untuk mengetahui lebih jauh apakah praktik akuntansi aset tetap di Pemerintah Kota Bengkulu telah sesuai dengan peraturan perundang-undangan yang berlaku atau belum. Data dikumpulkan melalui metode studi kepustakaan, wawancara dengan pejabat setempat yang berwenang, dan observasi non perilaku dengan membaca laporan keuangan. Hasil penelitian menunjukkan bahwa praktik akuntansi aset tetap yang dilakukan sesuai dengan peraturan perundang-undangan yang berlaku. Namun, terdapat beberapa permasalahan dalam penatausahaan aset tetap Pemerintah Kota Bengkulu yaitu kesalahan pencacatan dan terdapat aset tetap yang dicatat tetapi tidak diketahui keberadaan fisiknya. Atas permasalahan tersebut penulis memberikan beberapa saran pada bagian yaitu melakukan update sistem informasi dan sensus barang. Saran yang ada diharapkan dapat menjadi referensi bagi Pemerintah Kota Bengkulu./ The Government Accounting Standards Regulation (PSAP) 07 regulates the principles of accounting for fixed assets. Fixed assets are a major part of government assets, which makes fixed assets significant in the presentation of the balance sheet. Fixed assets are very important in supporting the activities of government agencies because fixed assets can function as a supporting component in carrying out an activity so as to increase the productivity of a government agency. This study aims to find out whether the accounting practices of the fixed assets in the Bengkulu City Government are in accordance with the applicable laws and regulations or not. Data and informations were collected through literature study methods, interviews with local authorities, and non behavioral observations by reading financial statements. The results of the study indicate that the accounting practices of fixed assets carried out is in accordance with the applicable laws and regulations. However, there are some problems in the administration of fixed assets of the Bengkulu City Government, namely disability errors and there are fixed assets that are recorded but their physical location is unknown. On these issues, the author gives some suggestions in the section that is to update the information system and census of goods. The existing suggestions are expected to be a reference for the Bengkulu City Government.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | aset tetap, praktik akuntansi, peraturan perundang-undangan, PSAP 07, fixed assets, accounting practices, laws and regulations |
| 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: | 07 Dec 2022 02:05 |
| Last Modified: | 07 Dec 2022 02:05 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/695 |
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