ANALISIS PENCATATAN DAN PENGAKUAN ASET TETAP DALAM PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH

Morli Oktavianti, Acep Suherman, Ade Sudarma

Abstract

This study aims to analyze the practices of fixed asset recording and recognition based on Government Accounting Standard Statement (PSAP) No. 07, identify the challenges encountered, and examine their implications for the presentation of the Local Government Financial Statements (LKPD) at the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City. This research employs a qualitative method with a case study approach. Data were collected through interviews, observations, and document analysis, and were analyzed using NVivo 15. The results indicate that the recording and recognition practices of fixed assets at BPKPD Sukabumi City generally comply with PSAP No. 07 and the regulations governing regional asset management. However, several issues remain, including delays in recording due to the issuance of Handover Reports (Berita Acara Serah Terima or BAST), suboptimal reconciliation processes, and problems related to the derecognition of severely damaged assets. In 2025, problematic assets amounting to IDR 34.40 billion had not yet been reclassified or written off. The main challenges identified include limited human resources, high staff turnover, weak inter-agency coordination, and complex bureaucratic procedures. These conditions affect the quality of asset information presented in the LKPD, particularly in terms of relevance, faithful representation, comparability, and understandability. The study concludes that although formal compliance with PSAP No. 07 has been achieved, strengthening asset governance remains necessary to enhance accountability and improve the quality of local government financial reporting.