Implementasi Prosedur Audit Aset Tetap pada Puskesmas oleh KAP Kuncara Budi Santosa dan Rekan

Muhamad Wongso Prasetyo (Universitas Pembangunan Nasional Veteran Jawa Timur)
Acynthia Ayu Wilasittha (Universitas Pembangunan Nasional Veteran Jawa Timur)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

This study aims to analyze the implementation of fixed asset audit procedures conducted by Kuncara Budi Santosa and Associates Public Accounting Firm at a Community Health Center (Puskesmas) with Regional Public Service Agency (BLUD) status. Fixed assets are an important component in public sector financial reporting because their management affects the reliability and accountability of financial statements. This study uses a qualitative descriptive approach. Data were collected through interviews with auditors and direct observation during the audit process. The results show that audit procedures include obtaining asset data and supporting documents, preparing audit working papers, reviewing and reconciling asset records, performing physical inspections, testing capitalization and depreciation, evaluating internal controls, and concluding audit results. Overall, the procedures implemented provided sufficient audit evidence to evaluate the fairness of fixed asset presentation.