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Ilham Akbar
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Analysis of PSAP 17 Investment Property Implementation in the Central Government Financial Report (LKPP) Ilham Akbar; Ratna Wardhani
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p12

Abstract

This research aims to evaluate the process and constraints of the impact of the implementation of PSAP 17 Investment Property in the Central Government Financial Report (LKPP) and the relevance of the use of fair value in accordance with IPSAS 46 Measurement in the presentation of Investment Property for Stakeholders of LKPP. The method used is a qualitative method through a case study approach on the implementation of PSAP 17 and a simulation method in the restatement of investment property values using fair value measurements. The results of the study indicate that the presentation of investment property in LKPP is in accordance with PSAP 17 but is more relevant for stakeholders of LKPP if presented using fair value measurement. This study recommends that in order to accelerate the presentation of investment properties in LKPP, it is necessary to improve the competence of the government financial report preparation team and improve the integrated government financial application system as well as propose a revision to government accounting standards that allow for periodic fair value measurements.
Co-Authors Ratna Wardhani