Evaluasi Perlakuan Akuntansi Aset Tetap pada Kantor BPJS Kesehatan Cabang Manado

Abstract

The purpose of this research was to determine the suitability of the application of accounting treatment for fixed assets, between the office of the Manado branch of the Health Social Security Administration and the statement of financial accounting standards number 16. The research method used in this study is a qualitative method using a descriptive approach. Data collection techniques used are interviews, observation, documentation, and literature study. Then, it was evaluated for conformity with the statement of financial accounting standard number 16. The results showed that the recognition, measurement, depreciation, disposal, and presentation of fixed assets found a discrepancy with the statement of financial accounting standard No. 16 in terms of recognition of fixed assets and measurement of fixed assets. The office of the health social security administering agency must be more thorough and be able to apply generally accepted accounting principles in accordance with the statement of financial accounting standards so that there are no misstatements that can result in inaccurate data resulting in losses.

Keywords: Statement of Financial Accounting Standards Number 16