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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Riset Akuntansi dan Portofolio Investasi
Saerang , David Paul Elia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAP Nomor 05 Pada Badan Pendapatan Daerah Kota Bitung Mandolang, Rayzinsky Clarents; Saerang , David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56703

Abstract

Inventory is equipment or goods that are in a government agency to be used to support or will be provided as a service to the community. Inventory is very important for companies, such as trading companies, manufacturers, business organizations, and also government agencies which are included in current assets. This research aims to determine whether the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with PSAP No.5. The method used in this research is the descriptive qualitative method, a method that focuses on in-depth observation. From the results of this research, it can be shown that the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with Government Accounting Standards Statement No.05, seen from the classification, recognition, measurement, inventory costs and inventory disclosures, it is in accordance with PSAP No.05 Inventory Accounting
Analisis prosedur inventarisasi Barang Milik Daerah (BMD) di Inspektorat Daerah Provinsi Sulawesi Utara Lumingkewas, Hana Sofie; Saerang , David Paul Elia; Datu , Christian
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.327

Abstract

Effective asset inventory procedures are essential to ensure transparency, accountability, and efficiency in the management of government-owned assets. In the context of regional governance, the accurate documentation and control of regional government-owned assets (Barang Milik Daerah/BMD) are vital for supporting good governance, optimizing asset utilization, and minimizing the risk of mismanagement or loss. This study investigates the implementation of inventory procedures for regional assets at the Regional Inspectorate of North Sulawesi Province. Specifically, it aims to (1) analyze the procedures of data collection, recording, and reporting of asset inventory; and (2) evaluate their compliance with the Minister of Home Affairs Regulation Nomor 47 of 2021 concerning the bookkeeping, inventory, and reporting of regional assets. A qualitative descriptive approach was employed, using interviews and documentation analysis as data collection techniques. The findings reveal that the inventory procedures implemented are generally in line with the regulatory provisions. However, several challenges remain, particularly related to data entry, due to limitations in the SIMDA BMD application, which has yet to fully accommodate the updated regulatory framework. These constraints impact the efficiency and accuracy of asset data management. The study highlights the urgency of updating supporting information systems and strengthening technical capacity at the local level. The findings have practical implications for improving asset governance, ensuring regulatory compliance, and enhancing the accountability of regional financial management.
Co-Authors Datu , Christian Lumingkewas, Hana Sofie Mandolang, Rayzinsky Clarents Sonny Pangerapan, Sonny