Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 pada Kantor Dinas Perdagangan dan Perindustrian Kabupaten Manggarai

Seleman, Krisogonus Avio (2024) Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 pada Kantor Dinas Perdagangan dan Perindustrian Kabupaten Manggarai. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Dinas Perdagangan dan Perindustrian Kabupaten Manggarai dibentuk sejak tahun 2016 setelah terjadinya pemekaran berdasarkan Peraturan Bupati Nomor 39 Tahun 2016 tentang kedudukan, sususan organisasi, tugas pokok, fungsi dan tata kerja Dinas Daerah Kabupaten Manggarai. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis perlakuan akuntansi aset tetap serta meninjau kesesuaian antara perlakuan akuntansi aset tetap berdasarkan Pernyataan Standar Akuntansi Pemerintahan No. 07 pada Kantor Dinas Perdagangan dan Perindustrian Kabupaten Manggarai. Informan dalam penelitian ini ialah Kasubag Umum dan Kepegawaian, Bendahara Barang, dan Bendahara Keuangan di Kantor Disperdagin. Peneliti mengumpulkan data primer dengan melakukan wawancara disertai dengan pengisian kuesioner. Adapun data sekunder diperoleh dari Bendahara Keuangan meliputi profil dinas, sususan organisasi, dan laporan-laporan keuangan. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode eksplanatif. Hasil analisis atas temuan dan data menyimpulkan bahwa Kantor Dinas Perdagangan dan Perindustrian Kabupaten Manggarai telah melaksanakan perlakuan akuntansi aset tetap berupa klasifikasi, pengakuan, pengukuran dan penilaian awal, pertukaran, pengeluaran setelah perolehan, penyusutan, serta penghentian dan pelepasan aset tetap sesuai dengan PSAP 07 tentang aset tetap. Akan tetapi, Dinas Perdagangan dan Perindustrian belum melaksanakan perlakuan akuntansi aset tetap yang sesuai dengan PSAP 07 pada pelaporan komponen biaya, serta penyajian dan pengungkapan aset tetap.

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