PERANCANGAN KEBIJAKAN AKUNTANSI ASET TETAP DALAM RANGKA AKUNTABILITAS PENGELOLAAN ASET: Studi Kasus Pada Yayasan Assakinah Sejahtera

• Main Author: Kerisna Murti Hadiwinata, - (Author)
• Format: Book
• Published: 2022-08-30.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/93742/1/S_PEA_1804522_Title.pdf; http://repository.upi.edu/93742/2/S_PEA_1804522_Chapter1.pdf; http://repository.upi.edu/93742/3/S_PEA_1804522_Chapter2.pdf; http://repository.upi.edu/93742/4/S_PEA_1804522_Chapter3.pdf; http://repository.upi.edu/93742/5/S_PEA_1804522_Chapter4.pdf; http://repository.upi.edu/93742/6/S_PEA_1804522_Chapter5.pdf; http://repository.upi.edu/93742/7/S_PEA_1804522_Appendix.pdf
• Keywords: HD Industries. Land use. Labor; HF5601 Accounting

Facilities and infrastructure are fixed assets that play a role in supporting learning in the educational process. Fixed assets have a material value compared to other assets because transactions related to the purchase of facilities and infrastructure usually spend a large amount of money. Therefore, the recording and management of fixed assets must be carried out properly, because fixed assets have an important role in the educational process. The Assakinah Sejahtera Foundation is an educational foundation that has a very significant fixed asset valuation. However, the management of fixed assets owned has not been carried out properly which causes financial reporting for fixed assets in the financial statements not to describe the actual condition of fixed assets. Poor management is caused by the absence of an accounting policy related to fixed assets which is a guideline in conducting financial reporting for fixed assets. Fixed asset accounting policies are needed as a guide in conducting financial reporting. This research is a descriptive qualitative research which is a case study at the Assakinah Sejahtera Foundation. The result of this research is the design of fixed asset accounting policy in accordance with PSAK no. 16 concerning fixed assets which contains definitions, classifications, measurements, presentations, and disclosures that serve as guidelines in conducting financial reporting for fixed assets