ARMAS, ARYANI (2022) Tinjauan atas Penerapan Akuntansi Aset Tetap Pada Pemerintah Kabupaten Kepulauan Selayar. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Aset tetap merupakan salah satu komponen dalam neraca laporan keuangan yang mempunyai nilai yang cukup signifikan sehingga membutuhkan ketelitian dan kecermatan dalam pengelolaannya. Penelitian ini bertujuan untuk meninjau kesesuaian penerapan kebijakan akuntansi aset tetap pada Pemerintah Daerah Kabupaten Kepulauan Selayar yang tercantum dalam Peraturan Bupati Nomor 64 Tahun 2019 tentang Perubahan atas Peraturan Bupati Nomor 24 Tahun 2015 tentang Kebijakan Akuntansi Pemerintah Kabupaten Kepulauan Selayar dengan peraturan yang berlaku yaitu Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 mengenai aset tetap. Metode penelitian yang digunakan yaitu metode kualitatif. Data yang digunakan dalam penelitian ini diperoleh dengan melakukan wawancara kepada Kepala Bidang Akuntansi Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) dan studi pustaka dari berbagai sumber kepustakaan seperti buku literatur, perundang-undangan, dan peraturan pemerintah. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kabupaten Kepulauan Selayar dalam melakukan pengklasifikasian, pengakuan dan pengukuran, serta penyajian dan pengungkapan aset tetap telah sesuai dengan standar akuntansi nomor 07. Kesesuaian antara penerapan kebijakan akuntansi dengan peraturan yang berlaku ini menunjukkan bahwa Pemerintah Daerah Kabupaten Kepulauan Selayar telah mengelola aset tetapnya dengan baik./Fixed assets are one of the components in the balance sheet of financial statements that have a significant value so that they require accuracy and thoroughness in their management. This study aims to review the suitability of the application of fixed asset accounting policies in the Selayar Islands Regency Government as stated in the Regent's Regulation Number 64 of 2019 concerning Amendments to the Regent's Regulation Number 24 of 2015 concerning the Accounting Policy of the Selayar Islands Regency Government with the applicable regulations namely the Statement of Government Accounting Standards (PSAP) Number 07 regarding fixed assets. The research method used is a qualitative method. The data used in this study were obtained by conducting interviews with the Head of the Accounting Division of the Regional Finance and Revenue Management Agency (BPKPD) and literature studies from various library sources such as literature books, legislation, and government regulations. The results showed that the Selayar Islands Regency Regional Government in classifying, recognizing and measuring, as well as presenting and disclosing fixed assets was in accordance with accounting standard number 07. The suitability between the application of accounting policies and the applicable regulations shows that the Selayar Islands Regency Regional Government has managed its fixed assets well.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Aset tetap, Pemerintah Daerah, pengklasifikasian, pengakuan dan pengukuran, penyajian dan pengungkapan, Fixed assets, local government, classification, recognition and measurement, presentation and disclosure |
| 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: | 16 Feb 2023 03:49 |
| Last Modified: | 16 Feb 2023 03:49 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/921 |
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