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All Journal Jurnal Paradigma Akuntansi
Maudy Figa Istighfarda
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KONDISI BMN TERHADAP NILAI BUKU ASET TETAP DITJEN PHL 2025 Maudy Figa Istighfarda; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39081

Abstract

This study is designed to examine the extent to which the quantity of severely damaged state-owned property affects the net book value of fixed assets presented in the financial statements. The subject of this research is the Directorate General of Sustainable Forest Management. The sample was selected using a saturated sampling method. The 2025 audited financial statements and SIMAN V2 were utilized as secondary data sources in this study. Data processing was conducted with the assistance of SPSS software. The research method used is quantitative with a causal approach. The results of this study indicate that the quantity of severely damaged state-owned property does not have a significant effect on the net book value of fixed assets. The implication of this research is the need to improve asset administration by accelerating the disposal process of severely damaged assets, and managing assets based on their depreciation characteristics to enhance the quality of financial statements.
Co-Authors Susanto Salim