eprintid: 47575
rev_number: 15
eprint_status: archive
userid: 20416
dir: disk0/00/04/75/75
datestamp: 2025-03-04 07:36:46
lastmod: 2025-03-04 07:36:46
status_changed: 2025-03-04 07:36:46
type: thesis
metadata_visibility: show
creators_name: Zamsani, Rizqiana
creators_id: 5501210014
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Mulyasari, Windu
contributors_id: 197612092006042001
corp_creators: Universitas Sultan Ageng Tirtayasa
corp_creators: Fakultas Ekonomi dan Bisnis
corp_creators: D3 Akuntansi
title: PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO 07 PADA KANTOR UPTD PTSI DISPERINDAG PROVINSI BANTEN
ispublished: pub
subjects: HF5601
divisions: FEB
divisions: D3Akuntansi
full_text_status: restricted
keywords: Fixed Assets, PSAP No. 7, Asset Management.
Aset Tetap, PSAP No. 7, Pengelolaan Aset.
note: 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.
abstract: 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.
date: 2024
date_type: published
pages: 91
institution: Universitas Sultan Ageng Tirtayasa
department: Fakultas Ekonomi dan Bisnis
thesis_type: diploma
thesis_name: dphil
citation:   Zamsani, Rizqiana  (2024) PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO 07 PADA KANTOR UPTD PTSI DISPERINDAG PROVINSI BANTEN.  D3 thesis, Universitas Sultan Ageng Tirtayasa.   
document_url: https://eprints.untirta.ac.id/47575/1/Rizqiana%20Zamsani_5501210014_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/47575/2/Rizqiana%20Zamsani_5501210014_01.pdf
document_url: https://eprints.untirta.ac.id/47575/3/Rizqiana%20Zamsani_5501210014_02.pdf
document_url: https://eprints.untirta.ac.id/47575/4/Rizqiana%20Zamsani_5501210014_03.pdf
document_url: https://eprints.untirta.ac.id/47575/5/Rizqiana%20Zamsani_5501210014_04.pdf
document_url: https://eprints.untirta.ac.id/47575/6/Rizqiana%20Zamsani_5501210014_05.pdf
document_url: https://eprints.untirta.ac.id/47575/7/Rizqiana%20Zamsani_5501210014_Ref.pdf
document_url: https://eprints.untirta.ac.id/47575/8/Rizqiana%20Zamsani_5501210014_Lamp.pdf