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 Penghentian Pengakuan Aset Tetap Pada PT Central Light Concrete Berdasarkan SAK-ETAP

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Eka Yuni Amaliya ◽  
Sjamsul Hidayat ◽  
Andrianto Andrianto
Keyword(s):  
Balance Sheet ◽  
Financial Statements ◽  
Economic Benefits ◽  
New Production ◽  
Fixed Asset ◽  
Income Statement ◽  
Fixed Assets ◽  
Production Concept ◽  
Useful Life ◽  
Collection Methods

ABSTRACT This study aims to determine the analysis of the termination of fixed asset recognition at PT Central Light Concrete based on SAK-ETAP. The method in the study is descriptive with a qualitative approach, namely by providing an overview of the analysis of the termination of fixed assets at PT Central Light Concrete based on SAK-ETAP. In conducting this research, the author uses data collection methods by means of interviews, observation, and documentation.The results of the study indicate that when a fixed asset usage discontinuation occurs because it is damaged or not in accordance with the new production concept, PT Central Light Concrete has not terminated the recognition of fixed assets. PT Central Light Concrete still charges the depreciation of these fixed assets in the income statement and recognizes those fixed assets in the balance sheet.The conclusion in this study is that PT Central Light Concrete has not implemented the termination of recognition of damaged fixed assets or fixed assets that are no longer used before the useful life is used up and still records the depreciation of the fixed assets. This is not in accordance with SAK-ETAP where the entity must stop recognizing fixed assets when released or when no future economic benefits are expected from their use or disposal. Gains or losses arising from derecognition of property and equipment must be recognized in the income statement at the end of the period. Fixed assets that have been derecognized must also be written off from the company's fixed assets list and balance sheet at the end of the period. It is intended that the financial statements presented can help the Management of PT Central Light Concrete in making decisions or policies.Keywords                   : Fixed Assets, Termination of RecognitionCorrespondence to       : [email protected] ABSTRAK  (bahasa indonesia)Penelitian ini bertujuan untuk mengetahui analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP.Metode dalam penelitian adalah deskriptif dengan pendekatan kualitatif yaitu dengan memberikan gambaran mengenai analisis penghentian pengakuan aset tetap pada PT Central Light Concrete berdasarkan SAK-ETAP. Dalam melakukan penelitian ini, penulis menggunakan metode pengumpulan data dengan cara wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa saat terjadi penghentian pemakaian aset tetap karena rusak atau tidak sesuai dengan konsep produksi yang baru PT Central Light Concrete belum melakukan penghentian pengakuan aset tetap. PT Central Light Concrete masih membebankan penyusutan aset tetap tersebut dalam laporan laba rugi dan mengakui aset tetap tersebut dalam laporan neraca.Kesimpulan dalam penelitian ini adalah PT Central Light Concrete belum menerapkan penghentian pengakuan aset tetap yang rusak atau aset tetap yang tidak dipakai lagi sebelum umur manfaatnya habis dan masih mencatat penyusutan aset tetap tersebut. Hal ini tidak sesuai dengan SAK-ETAP di mana entitas harus menghentikan pengakuan aset tetap pada saat dilepaskan atau ketika tidak ada manfaat ekonomi masa depan yang diekspektasi dari penggunaan atau pelepasannya. Keuntungan atau kerugian yang timbul dari penghentian pengakuan aset tetap harus diakui dalam laporan laba-rugi di akhir periode. Aset tetap yang telah dihentikan pengakuannya juga harus dihapuskan dari daftar aset tetap perusahaan dan laporan neraca di akhir periode. Hal ini bertujuan agar laporan keuangan yang disajikan dapat membantu Manajemen PT Central Light Concrete dalam pengambilan keputusan atau kebijakan.Kata kunci                  : Aset Tetap, Penghentian PengakuanKorespondensi             : [email protected]

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 THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

2020 ◽  
Vol 6 (2) ◽  
pp. 129-142
Author(s):  
Indra Indra
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Central Government ◽  
Financial Statements ◽  
Fair Value ◽  
Fiscal Year ◽  
Fixed Asset ◽  
Measurement Models ◽  
Fixed Assets ◽  
Two Factors

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value. 

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 IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019

2021 ◽  
Vol 4 (2) ◽  
pp. 160
Author(s):  
Bettynia Dwi Orparani ◽  
Yumniati Agustina
Keyword(s):  
Comparative Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Reports ◽  
Financial Position ◽  
Income Statement ◽  
Fixed Assets ◽  
The Difference ◽  
Descriptive Method

The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets

scholarly journals Tinjauan Perlakuan Aset Tetap Sesuai SAK ETAP No. 15

2019 ◽  
Vol 7 (3) ◽  
pp. 351-360
Author(s):  
Erni Suryadi ◽  
Wulan Wahyuni Rossa Putri
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Fixed Assets ◽  
Keywords Treatment ◽  
Acquisition Price ◽  
Descriptive Qualitative

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

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

LAPORAN KEUANGAN SEBAGAI BENTUK TRANSPARANSI PENGELOLAAN ANGGARAN IPDN KAMPUS KALIMANTAN BARAT

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Wawan Suwanda ◽  
Dety Pratiwi
Keyword(s):  
Government Regulation ◽  
Central Government ◽  
Balance Sheet ◽  
Fiscal Year ◽  
Budget Management ◽  
Financial Reports ◽  
Financial Report ◽  
West Kalimantan ◽  
First Semester ◽  
Government Accounting

Budget User Proxy / Property User Proxy must compile and submit a Financial Report which includes Budget Realization Report, Balance Sheet, Operational report, report on changes in equity and Notes to Financial Statements in the context of preparing the Central Government Financial Report (LKPP). IPDN Finance Report West Kalimantan Campus The first semester of 2017 is a report covering all financial aspects managed by IPDN West Kalimantan Campus originating from APBN. Financial Reports of the IPDN Satker in West Kalimantan Semester I of the 2017 Fiscal Year have been prepared and presented in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). The purpose of this study is to see how far the form of transparency conducted by IPDN West Kalimantan Campus in conducting budget management presented in the form of Financial Report.Keywords: Financial Report, Transparency and Budget.

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

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