ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 07 PADA RUMAH SAKIT UMUM DAERAH (RSUD) KRAMAT JATI

HICCHA POLASIULINA, . (2025) ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 07 PADA RUMAH SAKIT UMUM DAERAH (RSUD) KRAMAT JATI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 Pada Rumah Sakit Umum Daerah (RSUD) Kramat Jati. Skripsi.Jakarta: Fakultas Ekonomi dan Bisnis, Universitas Negeri Jakarta, 2025. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap berdasarkan Pernyataan Standar Akuntansi Aset Tetap (PSAP) No. 07 Tahun 2010 tentang Akuntansi Aset Tetap pada Sakit Umum Daerah (RSUD) Kramat Jati. Desain penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini menggunakan data primer dan data sekunder. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa perlakuan akuntansi aset tetap di RSUD Kramat Jati secara umum telah cukup sesuai dengan PSAP No. 07 Tahun 2010. Pada komponen asersi-asersi manajemen, perlakuan akuntansi atas klasifikasi, pengakuan, pengukuran, dan pengungkapan aset tetap telah sesuai dengan PSAP No. 07. Namun, penilaian awal belum sepenuhnya sesuai karena salah satu gedung yang diperoleh secara gabungan tidak dinilai berdasarkan akumulasi masing-masing biaya perolehan aset. Penyusutan juga belum sepenuhnya sesuai karena mutasi penyusutan atas setiap aset belum disajikan secara lengkap. Selain itu, penilaian kembali (revaluation) belum dilaksanakan secara optimal karena kurangnya pemahaman pengurus barang terkait ketentuan revaluasi aset tetap berdasarkan Peraturan Presiden No. 75 Tahun 2017. Pada komponen biaya, perlakuan akuntansi atas pengeluaran setelah perolehan aset tetap serta penghentian dan pelepasan aset tetap telah sesuai dengan PSAP No. 07. Namun, perlakuan terhadap komponen biaya aset tetap belum sepenuhnya sesuai karena terdapat aset yang diperoleh melalui transfer tanpa rincian biaya perolehan yang jelas. Sementara itu, perlakuan atas aset tetap hilang juga belum sepenuhnya sesuai dengan PSAP No. 07 karena tidak ada pedoman tindak lanjut resmi terkait potensi aset yang hilang. Penggantian aset yang hilang hanya didasarkan pada kesepakatan internal dengan pihak terkait. **** Analysis of Fixed Assets Accounting Treatment Based on Government Accounting Standards Statement (PSAP) No. 07 at Kramat Jati Regional General Hospital (RSUD). Thesis, Faculty of Economics and Business, Jakarta State University, 2025. This study aims to analyze the accounting treatment of fixed assets based on the Statement of Accounting Standards for Fixed Assets (PSAP) No. 07 of 2010 concerning Fixed Asset Accounting at the Regional General Hospital (RSUD) Kramat Jati. The research design used is qualitative research with a case study approach. This research uses primary data and secondary data. Based on the results of the analysis that has been carried out, it can be concluded that the accounting treatment of fixed assets at Kramat Jati Hospital in general has been quite in accordance with PSAP No. 07 of 2010. In the management assertions component, the accounting treatment of classification, recognition, measurement, and disclosure of fixed assets is in accordance with PSAP No. 07. However, the initial valuation is not fully compliant because one of the buildings acquired in combination is not valued based on the accumulation of each asset acquisition cost. Depreciation is also not fully compliant because the depreciation mutation for each asset has not been presented completely. In addition, revaluation has not been carried out optimally due to the lack of understanding of goods managers regarding the provisions for revaluation of fixed assets based on Presidential Regulation No. 75 of 2017. In the cost component, the accounting treatment of expenditures after the acquisition of fixed assets and the termination and disposal of fixed assets is in accordance with Government Accounting Standard No. 07. However, the treatment of the cost component of fixed assets is not fully appropriate because there are assets obtained through transfers without clear details of acquisition costs. Meanwhile, the treatment of lost fixed assets is also not fully in accordance with PSAP No. 07 because there are no official follow-up guidelines regarding potential lost assets. Replacement of lost assets is based solely on internal agreements with the relevant parties.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Rida Prihatni, SE., M.Si ; 2). Petrolis Nusa Perdana, SE,MAcc,Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 29304 not found.
Date Deposited:	11 Aug 2025 07:10
Last Modified:	11 Aug 2025 07:10
URI:	http://repository.unj.ac.id/id/eprint/59314

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