Firdaus, Nadya Arinata (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap Berbasis Akrual pada Satker Pelaksanaan Jalan Nasional Wilayah IV Provinsi Jawa Timur. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Aset tetap yang dimiliki oleh negara memiliki porsi dominan pada Neraca pemerintah. Dengan begitu, aset tetap perlu untuk dikelola dan ditatausahakan dengan baik dalam mendukung aktivitas operasional pemerintah. Penatausahaan aset tetap diatur dalam PSAP 07 dan Bultek SAP 15. Kedua pedoman tersebut melingkupi aturan tentang pengklasifikasian, pengakuan, pengukuran, penyusutan, penilaian kembali, penyajian, dan pengungkapan aset tetap. Penelitian ini dimaksudkan untuk meninjau kesesuaian praktik akuntansi aset tetap pada Satker PJN IV Jatim selaku satker di bawah Kementerian PUPR yang menguasai mayoritas aset tetap. Metode penelitian yang digunakan adalah metode kualitatif. Pengumpulan data dilakukan melalui studi kepustakaan, observasi, dan wawancara terkait penyelenggaraan akuntansi aset tetap Satker PJN IV Jatim. Hasil penelitian menunjukkan bahwa laporan keuangan atas aset tetap sudah sesuai dengan PSAP 07 dan Bultek SAP 15. Namun, CaLK Satker PJN IV Jatim kurang reliable./ Fixed assets owned by the state have a dominant portion on the government's balance sheet. That way, fixed assets still need to be managed and administered properly in supporting government operational activities. Fixed asset management is regulated in PSAP 07 and Bultek SAP 15. Both guidelines include rules on classifying, recognizing, measuring, depreciation, reassessment, presentation, and disclosure of fixed assets. This research is intended to review the suitability of fixed asset accounting practices in Satker PJN IV Jatim as a work unit under the Ministry of Public Works and Housing which controls the majority of fixed assets. The research method used is a qualitative method. Data collection is carried out through literature studies, observations, and interviews related to the implementation of fixed asset accounting satker PJN IV Jatim. The results showed that the financial statements on fixed assets were in accordance with PSAP 07 and Bultek SAP 15. However, CaLK Satker PJN IV Jatim is less reliable.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset Tetap, PSAP 07, Bultek SAP 15, Laporan Keuangan, Fixed Assets, PSAP 07, Bultek SAP 15, 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: | 08 Dec 2022 01:58 |
| Last Modified: | 08 Dec 2022 01:58 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/717 |
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