Zamsani, Rizqiana (2024) PENERAPAN KEBIJAKAN ASET TETAP DENGAN PSAP NO 07 PADA KANTOR UPTD PTSI DISPERINDAG PROVINSI BANTEN. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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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.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | 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. | ||||||
| Uncontrolled Keywords: | Fixed Assets, PSAP No. 7, Asset Management. Aset Tetap, PSAP No. 7, Pengelolaan Aset. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Rizqiana Zamsani | ||||||
| Date Deposited: | 04 Mar 2025 07:36 | ||||||
| Last Modified: | 04 Mar 2025 07:36 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47575 |
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