EVALUASI KESESUAIAN PERLAKUAN AKUNTANSI TERHADAP ASET TETAP BERDASARKAN PSAP NOMOR 07: STUDI LAPANGAN KPPN SURAKARTA PERIODE 2013-2015

MANDASARI, AISYAH (2016) EVALUASI KESESUAIAN PERLAKUAN AKUNTANSI TERHADAP ASET TETAP BERDASARKAN PSAP NOMOR 07: STUDI LAPANGAN KPPN SURAKARTA PERIODE 2013-2015. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT SUITABILITY ACCOUNTING TREATMENT EVALUATION OF FIXED ASSETS BASED ON GOVERNMENTAL ACCOUNTING STANDARD STATEMENT (PSAP) NUMBER 07: FIELD STUDY AT KPPN SURAKARTA PERIOD 2013 – 2015 AISYAH MANDASARI F3313012 In Financial Statement arrangement that obeys the Government Accounting Standard (SAP) which is used in government environment should be able to show the responsibility and validity in order to consider the public accountability. The Statement of Financial Position contains of fixed assets in a significant amount. KPPN Surakarta as one of government institution gets its assets through capital budget from APBN or other justified revenues, therefore it is classified as State-owned Goods (BMN). Fixed assets that are well-managed based on accepted standard indicates a good public governance. The recording of State-owned Goods at KPPN Surakarta has been using a Management and Accounting Information Systems of State-owned Goods, hereinafter abbreviated as SIMAK BMN. Through this system, it can be shown that the recording meets its accountability at once. The implementation according standard influences the relevance of information, because it reflects the real condition. The purpose of this research is to evaluate the suitability of accounting treatment based on PSAP number 07 at KPPN Surakarta within 2013 -2015. This research is done by gathering the primary data from primary sources such as Financial Statement, direct interview, direct observation and test of control, also comparing between theory and the implementation. Overall, the accounting treatment of fixed assets at KPPN Surakarta indicates that the implementation has been done properly based on PSAP Number 07, although in several case fixed assets that has removed or has been through removal process will be reused, since the new fixed assets have not been exist yet. Based on the result of research, the author give recommendation about time management to apply the budget for getting new fixed assets. Keyword: Fixed Assets, PSAP Number 07, Accounting Treatment.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Cantya Dyana Larasati
    Date Deposited: 01 Nov 2016 10:27
    Last Modified: 01 Nov 2016 10:27
    URI: https://eprints.uns.ac.id/id/eprint/28024

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