Evaluasi Dampak Penerapan PSAP 17 Properti Investasi Pada Lembaga Manajemen Aset Negara
Alif Indra Ramadhan, Dwi Martani
##article.abstract##
Penelitian ini bertujuan mengevaluasi dampak penerapan PSAP 17 Properti Investasi atas BMN berupa aset kelolaan dan kendala dalam penyelenggaraan akuntansi sesuai dengan ketentuan yang berlaku. Metode yang digunakan adalah metode kualitatif melalui pendekatan studi kasus atas aset kelolaan pada Badan Layanan Umum Lembaga Manajemen Aset Negara. Hasil penelitian menunjukkan bahwa penerapan PSAP 17 tidak berdampak pada proses bisnis namun terdapat kendala pada administrasi akuntansi di LMAN. Penelitian ini merekomendasikan diperlukan penerbitan aturan terbaru yang mengakomodasi pencatatan aset kelolaan sebagai properti investasi dan pengembangan sistem pencatatan aset kelolaan yang tersinkronisasi untuk kebutuhan internal seperti rekonsiliasi dengan DJKN dan audit BPK, maupun kebutuhan eksternal yaitu dengan mitra pemanfaatan aset.
##article.subject##
Akuntansi Pemerintahan; PSAP 17; Properti Investasi; Badan Layanan Umum
Jurnal Akuntansi dan Bisnis (JAB) ISSN 1412-0852 (print), 2580-5444 (online) Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
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