Penerapan Akuntansi Aset Tetap pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (ATR/BPN) Kabupaten Klaten

Prastuti, Adinda Dwi, Inon Listyorini, S.E., M.Si., Akt (2024) Penerapan Akuntansi Aset Tetap pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional (ATR/BPN) Kabupaten Klaten. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This report aims to determine the implementation of fixed asset accounting at the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/BPN) Klaten Regency. The data sources used in this writing are financial reports and notes to the 2023 financial reports. To obtain results related to the implementation of fixed asset accounting at the National Land Agency of Klaten Regency, they were analyzed using a descriptive method, namely comparing the existing situation with relevant theories. The results of this writing conclude that the Klaten Regency National Land Agency has used the State Property Management and Accounting Information System (SIMAK-BMN) in presenting its fixed assets, so that the presentation of fixed assets at the Klaten Regency National Land Agency is in accordance with Government Accounting Standards (SAP) Number 07 which is stipulated in Government Regulation Number 71 of 2010. However, when recording the termination and disposal of fixed assets, more attention needs to be paid because there are different accounting treatments which can affect financial statement reporting. Based on the results of this discussion, the author concludes that the presentation of fixed asset financial reports at the Klaten Regency National Land Agency is in accordance with applicable government accounting standards.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Accounting, Financial Reports, Fixed Assets
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 07 May 2024 01:19
Last Modified: 07 May 2024 01:19
URI: http://eprints.uty.ac.id/id/eprint/15418

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