scholarly journals ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH

2019 ◽  
Vol 4 (2) ◽  
pp. 215-236
Author(s):  
Esduo Ramadhano Labasido ◽  
Darwanis Darwanis
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Local Property ◽  
Financial Statements ◽  
Property Management ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Maintenance Requirements ◽  
Management Cycle

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.

scholarly journals STRATEGI PENGELOLAAN ASET TETAP DI KECAMATAN KEJAKSAN KOTA CIREBON

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Nurani Yuni Purwanti ◽  
Anna Fariyanti ◽  
Nirwan Ristiyanto
Keyword(s):  
Analytical Hierarchy Process ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Local Property ◽  
Document Management ◽  
Fixed Asset ◽  
Guidance And Control ◽  
Fixed Assets ◽  
And Control ◽  
Hierarchy Process

ABSTRACTRegional assets are an important component of governance and public services. Management of good local assets to produce information in the preparation of financial statements must meet the completeness of the document management of local property in accordance with the regulations. The purpose of this study is to formulate the strategies for management of fixed assets in Kejaksan district. Analytical methods which were specifically implemented in order to achieve the purpose of the study are descriptive analysis, likert scale, and Analytical Hierarchy Process (AHP). Sources of data used in this study are questionnaires and interviews to 10 managers of fixed assets in in Kejaksan district and 4 expert respondents .Strategies resulting from Analytical Hierarchy Process (AHP) are: (1) technical guidance of fixed asset management, (2) guidance and control of direct supervisor, (3) application of reward and punishment, (4) periodic asset management socialization , (5) improvement of infrastructure facilities for fixed asset management, and (6) policy making on the management of new fixed assets. Keywords: Management Of Fixed Assets, Techcical Guidance, Guidance And Control, Facilities Infrastructure, Analytical Hierarchy ProcessABSTRAKAset daerah merupakan komponen penting dalam penyelenggaraan pemerintahan dan pelayanan publik. Pengelolaan aset daerah yang baik guna menghasilkan informasi dalam penyusunan laporan keuangan harus memenuhi kelengkapan dokumen pengelolaan barang milik daerah sesuai peraturan yang berlaku. Tujuan dari penelitian ini adalah untuk merumuskan strategi perbaikan dengan menggunakan Analytical Hierarchy Process. Sumber data yang digunakan dalam penelitian ini adalah kuesioner dan wawancara kepada 4 responden yang dianggap ahli. Strategi perbaikan yang dihasilkan dari Analytical Hierarchy Process (AHP) adalah: (1) pembinaan teknis pengelola aset tetap, (2) pembinaan dan pengendalian dari atasan langsung, (3) penerapan reward dan punishment, (4) sosialiasi pengelolaan aset secara berkala, (5) peningkatan sarana prasarana pengelola aset tetap, dan (6) pembuatan kebijakan mengenai pengelolaan aset tetap terbaru.Kata Kunci: Pengelolaan Aset Tetap, Pembinaan Teknis, Pembinaan Dan Pengendalian, Sarana Prasarana, Analytical Hierarchy Process

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta

2020 ◽  
Vol 20 (1) ◽  
pp. 77-92
Author(s):  
Pratiwi Nila Sari
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Asia Pacific ◽  
Public Accountability ◽  
Fixed Asset ◽  
Book Value ◽  
Fixed Assets ◽  
Operational Activities

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15

scholarly journals ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA KPPBC TIPE MADYA PABEAN C KANTOR POS PASAR BARU

2021 ◽  
Vol 2 (2) ◽  
pp. 53-70
Author(s):  
Deni Herdiyana ◽  
Muhammad Luqman Rokhim
Keyword(s):  
Balance Sheet ◽  
Field Studies ◽  
Financial Statements ◽  
Fiscal Year ◽  
Post Office ◽  
Fixed Asset ◽  
Financial Reports ◽  
Government Accounting ◽  
Fixed Assets ◽  
Collection Methods

This research is conducted to analyze the the fixed asset accounting policies at KPPBC Type Madya Pabean C Pasar Baru Post Office for financial reports for the 2017-2018 fiscal year. The research method used is through a qualitative approach. To support this research, data collection methods were carried out consisting of literature studies, field studies and interviews. The results of the study can be concluded that the application of fixed asset accounting at KPPBC TMP C Pasar Baru Post Office as a whole is in accordance with the fixed asset accounting policy, however there is a presentation and disclosure of fixed assets in the balance sheet and notes on financial statements that are still not in accordance with government accounting standards and statutory regulations.     Penelitian ini dilakukan untuk menganalisa penerapan kebijakan akuntansi aset tetap pada KPPBC Tipe Madya Pabean C Kantor Pos Pasar Baru untuk laporan keuangan periode tahun anggaran 2017-2018. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang terdiri dari studi literatur, studi lapangan, dan wawancara. Hasil penelitian dapat disimpulkan bahwa penerapan akuntansi aset tetap pada KPPBC TMP C Kantor Pos Pasar Baru secara keseluruhan telah sesuai dengan kebijakan akuntansi aset tetap, namun masih terdapat penyajian dan pengungkapan aset tetap dalam neraca dan CaLK yang masih belum sesuai dengan standar akuntansi pemerintah dan peraturan perundang-undangan.

scholarly journals ANALISIS PENERAPAN PSAK NO. 16 TENTANG ASET TETAP PADA PT. BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Natalia Punusingon ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Fixed Asset ◽  
Accounting Standard ◽  
Production Factors ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method

In an operational company requires production factors to support the company in achieving its objectives. Of the several types of assets, there is one of the most important assets in supporting the company's operations, namely fixed assets. This study aims to find out that the company has implemented a fixed asset accounting policy that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) no.16 in company activities. The method in this study is descriptive analysis method. In carrying out its accounting activities, PT. SulutGo Bank has referred to PSAK No. 16. In practice, companies distinguish types and ways of obtaining fixed assets with cash purchases or by establishing themselves, in depreciating fixed asset companies using the straight-line method and the declining balance method in accordance with applicable Accounting Standards, in terminating fixed assets whose useful lives has expired or is no longer used by removing assets from the register of ownership and releasing them through sales through auction. presentation and disclosure of assets in accordance with the pattern of financial standards and some information disclosed in financial statements. Keywords: fixed assets, SFAS no.16, financial statements, depreciating, financial accounting standard

scholarly journals EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rumayar Angela Natesha Helen ◽  
David Paul Elia Saerang ◽  
Sonny Pangerapan
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Fixed Asset ◽  
Interview Technique ◽  
Business Operations ◽  
Fixed Assets ◽  
Operational Activities

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fresly Kornelius Engka ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Reliable Information ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Fixed Assets ◽  
Classification Recognition

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset

scholarly journals ANALISIS PENGELOLAAN FIXED ASSET PADA DISPARPORA KABUPATEN BATANG BERDASARKAN PSAP NO 7 (STUDI KASUS DI KAWASAN OBJEK WISATA PANTAI SIGANDU)

2020 ◽  
Vol 17 (2) ◽  
pp. 12
Author(s):  
Jilma Dewi Ayu Ningtyas ◽  
Haris Syuhada
Keyword(s):  
Asset Management ◽  
Financial Statements ◽  
Observation Data ◽  
Fixed Asset ◽  
Government Sector ◽  
Fixed Assets ◽  
Beach Tourism ◽  
The Status ◽  
The Government ◽  
Collection Methods

ABSTRACT The financial statements of the government sector are prepared in accordance with the status of the agency. Based on observational data obtained at the Youth and Sports Tourism Office there are several fixed assets found in the Sigandu Beach Tourism Objects such as Buildings, Land, Equipment, Machines and Irrigation. This study wanted to find out the suitability of asset management managed by the asset section of the Office of Tourism and Youth Tourism as the agency responsible for managing fixed assets in the Sigandu Batang Beach Tourism Object with PSAP No. 7 regarding Accounting for fixed assets because the Office of Youth and Sports is a work unit under government policy. Data collection methods by interview, documentation and observation. Data analysis using descriptive qualitative. The conclusion of this study is that there are differences in the treatment of assets based on the Department of Youth Tourism and Sports with PSAP No. 7 which is point 5. The termination and disposal of fixed assets are not in accordance with PSAP No. 7 of 2010. Keywords       : Fixed Assets, PSAP no. 7, Public Sector Accounting ABSTRAK            Laporan keuangan sektor pemerintahan disusun sesuai dengan status instansi .Berdasarkan data observasi yang di peroleh di Dinas Pariwisata Kepemudaan Dan Olahraga ada beberapa aset tetap yang terdapat di Obyek Wisata Pantai Sigandu seperti Bangunan, Tanah, Peralatan, Mesin dan irigasi.  Penelitian ini ingin mengetahui kesesuian pengelolaan aset yang di kelola oleh bagian aset Kantor Dinas Pariwisata Kepemudaan Dan Olahraga selaku instansi yang bertanggung jawab atas pengelolaan aset tetap pada Obyek Wisata Pantai Sigandu Batang dengan PSAP No. 7 mengenai Akuntansi aset tetap karena Kantor Dinas Kepemudaan Dan Olahraga merupakan satuan kerja yang berada di bawah kebijakan pemerintahan. Metode Pengumpulan data dengan wawancara, dokumentasi dan observasi. Analisis data menggunakan deskriptif kualitatif. Kesimpulan pada penelitian ini adalah terdapat perbedaaan perlakuan aset berdasarkan Dinas Pariwisata Kepemudaan dan Olahraga dengan PSAP No. 7 yaitu pada poin 5. Penghentian dan pelepasan aset tetap  tidak sesuai dengan PSAP No. 7 Tahun 2010.Kata Kunci     : Aset Tetap, PSAP No. 7, Akuntansi Sektor Publik

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Novita Melina Kumesan ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Financial Position ◽  
Government Accounting ◽  
Fixed Assets ◽  
Do So

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

scholarly journals PENINGKATAN KINERJA MANAJEMEN PENGENDALIAN ASET TETAP KABUPATEN PURBALINGGA

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Faqikh Andri Rokhmadi ◽  
Lukman Mohammad Baga ◽  
Nirwan Ristiyanto
Keyword(s):  
Human Resources ◽  
Asset Management ◽  
Swot Analysis ◽  
Action Plan ◽  
Financial Statements ◽  
Fixed Asset ◽  
Administration System ◽  
Fixed Assets ◽  
Asset Data ◽  
Management Improvement

ABSTRACTThe Government of Purbalingga Regency during the years 2011-2015 have received qualified opinion (WDP) from The Supreme Audit Agency (BPK) on the results of the audit of its financial statements. They are many problems in the presentation of fixed assets in their financial statements. This study aims to: (1) to analyze the existence of administration system of fixed asset in Purbalingga regency; (2) to analyze the weaknesses of administration system of fixed asset in Purbalingga regency; and (3) to formulate recommendation for improvement of administration system of fixed asset in Purbalingga regency. Formulation of strategy is done using SWOT analysis and strategic architecture. Then, the proposed strategies for improving the fixed asset administration system are the completion of fixed asset issues, improvement of inter-institution cooperation in asset management, improvement of human resources competence in asset management, improvement of compensation and rewards on the human resources performance in asset management, improvement of inters-institution coordination in asset management, implementation of action plan through escorting the follow-up audit findings by the Inspectorate, implementation of an action plan through census and reconciliation of asset data on a regular basis, and the implementation of an action plan through enhancement of the role of the Inspectorate in safeguarding asset.Keywords : Financial Statement, Fixed Asset, Strategic Architecture, SWOT AnalysisABSTRAKPemerintah Kabupaten Purbalingga selama tahun 2011 sampai dengan tahun 2015 mendapatkan opini Wajar Dengan Pengecualian (WDP) dari Badan Pemeriksa Keuangan (BPK) atas hasil audit laporan keuangannya. Terdapat berbagai permasalahan pada penyajian aset tetap dalam laporan keuangan. Penelitian ini bertujuan untuk: (1) menganalisis tinjauan keberadaan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga; (2) menganalisis berbagai kelemahan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga; dan (3) merumuskan rekomendasi perbaikan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga. Perumusan strategi dilakukan dengan menggunakan analisis SWOT dan arsitektur strategi. Selanjutnya, strategi yang diusulkan dalam upaya perbaikan sistem kegiatan penatausahaan aset adalah penuntasan permasalahan aset tetap, peningkatan kerjasama antar lembaga dalam pengelolaan aset, peningkatan kompetensi SDM pengelola aset, perbaikan kompensasi dan penghargaan atas prestasi kerja dari SDM pengelola aset, peningkatan koordinasi antar lembaga dalam pengelolaan aset, pelaksanaan action plan melalui pengawalan pelaksanaan tindak lanjut temuan audit oleh Inspektorat, pelaksanaan action plan melalui sensus dan rekonsiliasi data aset secara rutin, pelaksanaan action plan melalui peningkatan peranan Inspektorat dalam pengamanan aset.Kata Kunci: Laporan Keuangan, Aset Tetap, Arsitektur Strategi, Analisis SWOT

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