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All Journal Journal of Exploratory Dynamic Problems
Aqmal Pratama
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Efektivitas Penerapan Sistem Akuntansi Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah Aqmal Pratama; Nofrianty; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.192

Abstract

This study aims to analyze the effectiveness of the implementation of the fixed asset accounting system at the Regional Financial and Asset Management Agency (BPKAD) of Rokan Hulu Regency based on the provisions of Government Accounting Standard Statement (PSAP) No. 07 on Fixed Assets. This study employed a descriptive method with a qualitative approach. Data were obtained through interviews, observation, and documentation involving staff engaged in fixed asset management at BPKAD Rokan Hulu Regency. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing following the Miles and Huberman model. The effectiveness indicators used refer to the provisions of PSAP No. 07, covering fixed asset recognition, measurement, administration, depreciation, disposal and derecognition, and presentation and disclosure in the financial statements. The results show that the implementation of the fixed asset accounting system at BPKAD Rokan Hulu Regency has met most of the provisions of PSAP No. 07 and can therefore be categorized as effective, supported by the Regional Asset Report Information System (SI LADA), Standard Operating Procedures, government regulation, inter-division coordination, and leadership commitment. Nevertheless, improvement in human resource staffing and the addition of drop-down selection lists within the SI LADA application are still needed.
Co-Authors Fefti Yulian Mela Nofrianty