Analysis of Fixed Assets Accounting Treatment Based on Government Accounting Standards Statement (PSAP) No. 07 at Kramat Jati Regional General Hospital (RSUD)

Abstract

This study aims to analyze the accounting treatment of fixed assets based on the Statement of Accounting Standards for Fixed Assets (PSAP) No. 07 of 2010 concerning Fixed Asset Accounting at the Regional General Hospital (RSUD) Kramat Jati. The research design used is qualitative research with a case study approach. This research uses primary data and secondary data. Based on the results of the analysis that has been carried out, it can be concluded that the accounting treatment of fixed assets at Kramat Jati Hospital in general has been quite in accordance with PSAP No. 07 of 2010. In the management assertions component, the accounting treatment of classification, recognition, measurement, and disclosure of fixed assets is in accordance with PSAP No. 07. However, the initial valuation is not fully compliant because one of the buildings acquired in combination is not valued based on the accumulation of each asset acquisition cost. Depreciation is also not fully compliant because the depreciation mutation for each asset has not been presented completely. In addition, revaluation has not been carried out optimally due to the lack of understanding of goods managers regarding the provisions for revaluation of fixed assets based on Presidential Regulation No. 75 of 2017. In the cost component, the accounting treatment of expenditures after the acquisition of fixed assets and the termination and disposal of fixed assets is in accordance with Government Accounting Standard No. 07. However, the treatment of the cost component of fixed assets is not fully appropriate because there are assets obtained through transfers without clear details of acquisition costs. Meanwhile, the treatment of lost fixed assets is also not fully in accordance with PSAP No. 07 because supporting documents from the results of the asset census are not complete to ensure that there are no lost fixed assets at Kramat Jati Hospital.