%0 Thesis
%9 D3
%A Zamsani, Rizqiana
%A Universitas Sultan Ageng Tirtayasa,
%A Fakultas Ekonomi dan Bisnis,
%A D3 Akuntansi,
%B Fakultas Ekonomi dan Bisnis
%D 2024
%F eprintuntirta:47575
%I Universitas Sultan Ageng Tirtayasa
%K Fixed Assets, PSAP No. 7, Asset Management.  Aset Tetap, PSAP No. 7, Pengelolaan Aset.
%P 91
%T PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO 07 PADA KANTOR UPTD PTSI DISPERINDAG PROVINSI BANTEN
%U https://eprints.untirta.ac.id/47575/
%X Research This study aims to analyze the application of fixed asset policies at   UPTD PTSI DISPERINDAG Banten Province in accordance with the Statement   of Government Accounting Standards No. 7. The focus of this research includes   the procedure for recording fixed assets, the challenges faced in managing fixed   assets, and the management of fixed assets. Fixed assets, challenges faced in the   management of fixed assets, and their conformity with applicable standards.   Conformity with applicable standards. Research data were obtained through   interviews, documentation studies, and direct observation.    Results The results showed that the procedure for recording fixed assets at   UPTD PTSI has already referring to PSAP No. 7, but there are still several   obstacles such as limited competent human resources and a management system   that is not fully integrated. Management system that is not fully integrated. In   addition, the management of fixed asset write-offs still faces challenges in the   form of incomplete documentation and time-consuming administrative   procedures. Administrative procedures that are time consuming. This research   is expected to provide recommendations for UPTD PTSI to improve fixed asset   management and ensure compliance with applicable government accounting   standards. Ensure its compliance with applicable government accounting   standards.
%Z Penelitian ini bertujuan untuk menganalisis penerapan kebijakan aset  tetap pada UPTD PTSI DISPERINDAG Provinsi Banten sesuai dengan  Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 7. Fokus penelitian  ini meliputi prosedur pencatatan aset tetap, tantangan yang dihadapi dalam  pengelolaan aset tetap, dan kesesuaiannya dengan standar yang berlaku. Data  penelitian diperoleh melalui wawancara, studi dokumentasi, dan observasi  langsung.  Hasil penelitian menunjukkan bahwa prosedur pencatatan aset tetap di  UPTD PTSI telah mengacu pada PSAP No. 7, namun masih terdapat beberapa  kendala seperti keterbatasan sumber daya manusia yang kompeten dan sistem  pengelolaan yang belum sepenuhnya terintegrasi. Selain itu, pengelolaan  penghapusan aset tetap masih menghadapi tantangan berupa dokumentasi yang  kurang lengkap dan prosedur administrasi yang memakan waktu. Penelitian ini  diharapkan dapat memberikan rekomendasi bagi UPTD PTSI untuk  meningkatkan pengelolaan aset tetap dan memastikan kesesuaiannya dengan  standar akuntansi pemerintahan yang berlaku.