EFEKTIVITAS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP 07 PADA BIRO MANAJEMEN BMN KEMENKEU

Abstract

 This study aims to explain the accounting treatment of fixed assets, including recognition, measurement, presentation, and disclosure in the 2022 state property reporting at Biro Manajemen Barang Milik Negara dan Pengadaan Sekretariat Jenderal Kementerian Keuangan Republik Indonesia. In addition, the study examines the deviations that occurred and identifies appropriate solutions to address them. The research uses primary data obtained through observation, interviews with key informants, and internal archives, as well as secondary data from regulations and documents related to state property management. The analysis compares the implementation of asset management and accounting treatment with Peraturan Pemerintah Nomor 27 Tahun 2014 concerning the Management of State/Regional Property and Peraturan Pemerintah Nomor 71 Tahun 2010 concerning Government Accounting Standards. The results indicate that the accounting treatment of fixed assets has been properly implemented, and most asset management processes—including utilization, maintenance, administration, monitoring, and control—comply with existing regulations. However, some deviations remain, such as assets with undefined usage status, idle assets, and incomplete presentation and disclosure in the User Property Report. These issues affect the quality of reporting and may potentially lead to audit findings. The study highlights the need for stronger governance and continuous monitoring of state asset management.