BR SEMBIRING, ANASTASIA APRIANI (2022) Tinjauan Atas Penerapan Akuntansi Aset Tetap Berupa Peralatan dan Mesin pada Kantor Wilayah DJP Kepulauan Riau Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (75kB) |
|
Text (Abstrak)
02. Abstrak_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (293kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (275kB) |
|
Text (Bab I)
05. Bab I_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (827kB) |
|
Text (Bab II)
06. Bab II_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
Text (Bab III)
07. Bab III_Anastasia Apriani Br Sembiring_1302190469.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
Text (Bab IV)
08. Bab IV_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (311kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Anastasia Apriani Br Sembiring_1302190469.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (187kB) |
Abstract
Pengelolaan aset tetap pada setiap entitas akuntansi sangat penting karena aset tetap tersebut mempunyai pengaruh dan nilai yang signifikan terhadap laporan keuangan di bagian neraca. Terkhususnya pengelolaan aset tetap berupa peralatan dan mesin, pengelolaan yang baik dan benar akan mendukung kelancaran pelaksanaan tugas dan fungsi unit organisasi. Akan tetapi, masih banyak ditemukan beberapa permasalahan pengelolaan aset tetap di Kementerian/Lembaga. Penulis tertarik untuk meninjau atas perlakuan akuntansi aset tetap berupa peralatan dan mesin pada Kantor Wilayah DJP Kepulauan Riau apakah telah sesuai atau belum terhadap Standar Akuntansi Pemerintah yang berlaku demi meningkatkan kualitas LKPP dan pengelolaan keuangan negara. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu studi pustaka dan studi lapangan. Pengumpulan data dengan studi kepustakaan yaitu dengan cara mengumpulkan dan menganalisis informasi dari buku, peraturan-peraturan, dan jurnal. Studi lapangan dilakukan dengan menganalisis laporan keuangan Kantor Wilayah DJP Kepulauan Riau dan pengumpulan data secara langsung melalui wawancara kepada yang berwenang atau narasumber. Dalam penulisan Karya Tulis Tugas Akhir ini, digunakan metode kualitatif dengan cara menganalisis, menjabarkan, dan mengembangkan data-data yang didapatkan ke dalam bentuk narasi. Kesimpulan dari penelitian ini yaitu pelaksanaan praktik akuntansi aset tetap berupa peralatan dan mesin di Kanwil DJP Kepulauan Riau yaitu mulai dari pengklasifikasian, pengakuan, pengukuran, penyusutan, serta pengungkapan dan penyajian laporan keuangan tahun anggaran 2020 secara umum telah sesuai dengan kebijakan akuntansi yang telah ditetapkan./The management of fixed assets in each accounting entity is very important because these assets have a significant influence and value on the financial statements in the balance sheet. In particular, the management of fixed assets in the form of equipment and machinery, proper and good management will support the implementation of the tasks and functions of the organizational unit. However, there are still many problems in managing fixed assets in Ministries/Agencies. The author is interested in reviewing the accounting treatment of fixed assets in the form of equipment and machinery at the Regional Office of DJP Riau Islands whether or not it is in accordance with the applicable Government Accounting Standards in order to improve the quality of LKPP and state financial management. Data collection methods used in this research are literature study and field study. Collecting data with literature study by collecting and analyzing information from books, regulations, and journals. The field study was conducted by analyzing the financial reports of the Regional Office of DJP Riau Islands and collecting data directly through interviews with whom or sources. In writing this Final Project, qualitative methods are used by analyzing, describing, and developing the data obtained in narrative form. The conclusion of this study is that the implementation of accounting practices for fixed assets in the form of equipment and machinery at the Regional Office of DJP Riau Islands, starting from the classification, recognition, measurement, depreciation, as well as disclosure and presentation of financial statements for the 2020 fiscal year are generally in accordance with the established accounting policies.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset Tetap, Peralatan dan Mesin, Akuntansi, Kantor Wilayah DJP Kepulauan Riau, Fixed Assets, Equipment and Machinery, Accounting, Regional Office of DJP Riau Islands |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Jan 2023 08:03 |
| Last Modified: | 31 Jan 2023 08:03 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/836 |
Actions (login required)
 |
View Item |