Analisis Pengelolaan Akuntansi Aset Tetap Berdasarkan PSAP 07 pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Tanjung Balai
DOI:
https://doi.org/10.35870/emt.v9i3.4839Keywords:
Fixed Assets, BPBD, PSAP 07Abstract
The purpose of this study was to determine the causes of fixed asset management at the Tanjung Balai City Regional Disaster Management Agency which was not in accordance with PSAP 07 and to determine the management of the granting of fixed asset usage rights according to PSAP 07. The data collection techniques used in this study were interview and documentation techniques. This study used descriptive qualitative research. The results of the study indicate that fixed asset accounting at the Tanjung Balai City BPBD has not been fully implemented and in accordance with PSAP 07. This is evidenced by the land owned not being intended for sale but rather used for agencies, as well as vehicles. The lack of transparency of fixed asset data for 2019-2023 makes these fixed assets one of the problems that are not in accordance with PSAP 07. And there is an error in recognition in the maintenance of fixed assets in the form of rubber boats and motorbikes, so that these assets are damaged, this is because the lack of budget is the cause of the absence of a maintenance budget which can result in damage to these assets.
Downloads
References
Adinegara, G. R., Tjandrakirana, R., & Meirawati, E. (2023). Accounting Treatment Evaluation of Fixed Assets under PSAP No. 7 at Ministry of Food Crops and Horticulture. Journal of Social Science, 4(2), 354-362. https://doi.org/10.46799/jss.v4i2.552.
Azuar, J., Irfan, & Manurung, S. (2014). Metodologi penelitian bisnis. UMSU Press.
Baridwan, Z. (2015). Intermediate accounting (Edisi Kede). Penerbit BPFE.
Bastian, I. (2015). Akuntansi sektor publik suatu pengantar. PT. Gelora Aksara Pratama.
Halim, A. (2015). Akuntansi sektor publik akuntansi keuangan daerah (Edisi Revisi). Salemba Empat.
Halim, A., & Kusufi, M. S. (2015). Akuntansi keuangan daerah (Edisi 3). Salemba Empat.
Harsoyo. (2015). Manajemen kinerja. Persada.
Ikbar, & Mustakim. (2019). Analisis pengelolaan aset tetap pemerintah daerah berdasarkan Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016. Akuntansi Sektor Publik, 7(1).
Kommarudin. (2015). Analisis management produksi (Edisi Revisi). Rajawali.
Kusumawati, N., & Afriani, R. I. (2022). Analisis laporan realisasi anggaran dengan menggunakan rasio efektivitas dan rasio efisiensi pada Kantor Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Jurnal Akuntansi, 4(2), 1–11.
Malahika, J. M., Karamoy, H., & Pusung, R. J. (2021). Penerapan sistem keuangan desa (Siskeudes) pada organisasi pemerintahan desa (Studi kasus di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara). Going Concern: Jurnal Riset Akuntansi, 14(1), 578–583. https://doi.org/10.32400/gc.13.04.21514.2018
Merina, I. C., et al. (2022). Penerapan PSAP 07 tentang akuntansi aset tetap pada Dinas Sosial Provinsi Sumatera Selatan. Ekonomi.
Monica, V., & Sondakh, J. J. (2019). Analisis pengelolaan aset tetap pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Tomohon. EMBA, 3(1).
Mulalinda, V., & Tangkuman, S. J. (2014). Efektivitas penerapan sistem dan prosedur akuntansi aset tetap pada dinas pendapatan, pengelolaan keuangan dan aset daerah kabupaten sitaro. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1). https://doi.org/10.35794/emba.2.1.2014.4169
Peraturan Menteri Dalam Negeri Nomor 17 Tahun 2007 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah. (2007).
Pernyataan Standar Akuntansi Pemerintahan Nomor 07 tentang Aset Tetap. (2010).
Pratama, A. B. (2015). Konsep pengelolaan. Salemba Empat.
Putri, R. A. F., Sari, Y. P., & Susanto, D. (2022). Analisis perlakuan akuntansi aset tetap berdasarkan Pernyataan Standar Akuntansi Pemerintahan No 07 pada Badan Penanggulangan Bencana Daerah Kabupaten Tegal. Akuntansi Sektor Publik, 2(1).
Revinda, P. C. (2021). Analisis pengelolaan akuntansi aset tetap berdasarkan PSAP 07 pada Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Lumajang. Ekonomi Akuntansi, 3(2).
Rudianto. (2015). Pengantar akuntansi (Edisi 4). Erlangga.
Salihi, R. H. S. (2023). Analisis penerapan akuntansi aset tetap berdasarkan PSAP 07 pada Dinas Pekerjaan Umum, Penataan Ruang dan Pertanahan. Journal of Innovation Research and Knowledge, 2(10).
Sedyono, B., & Yuniarti. (2015). Analisa dan perancangan sistem informasi manajemen aset tetap pada PT. Pacific Food Indonesia. Jurnal IPSIKOM, 3(1).
Sinjal, J. F., & Suwetja, I. G. (2022). Analisis pencatatan dan pelaporan laporan realisasi anggaran pada Satuan Kerja Perangkat Daerah pada Dinas Kelautan dan Perikanan Daerah Provinsi Sulawesi Utara. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 345–354. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/41900
Sugiyono. (2019). Metode penelitian kualitatif kuantitatif (M. Sutopo, Ed.; Edisi 1). Alfabeta.
Sujaya, F. A., Yanti, Y., & Wibowo, R. (2020). Penerapan PSAP Nomor 07 Tentang Akuntansi Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Bandung. ProBank, 5(2), 157-166.
Tana, Y., & Boro, V. I. (2020). Optimalisasi Pemanfaatan Aset Tetap (Tanah) Milik Provinsi Nusa Tenggara Timur di Wilayah Kota Kupang dalam Meningkatkan Pendapatan Asli Daerah (PAD) Tahun 2014-2016. Warta Governare: Jurnal Ilmu Pemerintahan, 1(1), 44-58.
Wartuny, S. (2020). Analisis pengelolaan aset pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Maluku Barat Daya. Kupna Akuntansi: Kumpulan Artikel Akuntansi, 1(1), 22–33. https://doi.org/10.30598/kupna.v1.i1.p22-33
Wijaya, I. H. T., Pratama, A., & Karina, O. (2022). Evaluation of the implementation of fixed assets accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about fixed assets accounting. Akuntansi Sektor Publik, 2(1).
Yuda, D., Sandi, A., Setyobakti, M. H., & Taufiq, M. (2020). Analisis pengelolaan aset tetap pada Badan Penanggulangan Bencana Daerah Kabupaten Lumajang. Journal of Accounting, 19, 228–234.
Yunita, W. S. (2022). Analisis penerapan standar akuntansi pemerintah terhadap aset tetap pada Kantor Badan Penanggulangan Bencana Daerah (BPBD) Jawa Timur. Ekonomi dan Bisnis, 3(2).
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Heriandy Panjaitan, Henny Andriyani Wirananda
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
