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All Journal INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT
Ramlah Ramlah
Universitas Trunodjoyo Madura
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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PENERAPAN PSAP 13 PADA ASET TETAP PUSKESMAS X DALAM PROSES AUDIT OLEH KAP XY Ramlah Ramlah; Rahmat Zuhdi
INCIDENTAL : Journal Of Community Service and Empowerment Vol 5 No 1 (2026): INCIDENTAL : Journal of Community Service And Empowerment
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ijcse.v5i1.2641

Abstract

This study aims to analyze the implementation of PSAP 13 on fixed assets at Puskesmas X during the audit process conducted by KAP XY. The study used a descriptive qualitative approach through field observation, document review, and analysis of audit working papers during the internship program at KAP XY. The focus of the study was directed toward the presentation, classification, depreciation, reconciliation, and disclosure of fixed assets in financial statements. The results indicate that fixed assets require special attention because they are material accounts related to accountability in public sector entities. The audit process emphasized physical inspection, reconciliation procedures, depreciation analysis, and disclosure evaluation. In addition, this study provides an understanding regarding the importance of orderly fixed asset administration in supporting fair financial statement presentation based on PSAP 13.
Co-Authors Rahmat Zuhdi