Analisis Akuntansi Aset Tetap Pada KUD Bangun Bonai Lestari

Abstract This research was conducted at KUD Bangun Bonai Lestari Rokan Hulu Regency in 2020. The purpose of this study was to determine whether the fixed asset accounting treatment at KUD Bangun Bonai Lestari Rokan Hulu Regency was in accordance with the Financial Accounting Standards. The discussion in this study is about how KUD Bangun Bonai Lestari Rokan Hulu Regency determines acquisition, acquisition cost, and expenditure during the use of fixed assets, as well as depreciation and presentation of fixed assets in the statement of financial position, whether it is in accordance with SAK ETAP that have been set. This research is a type of descriptive qualitative research, namely: research that can be classified in various viewpoints of types and data analysis, based on objectives, based on methods, based on the level of explanation, and approach. Uses the case study method by obtaining facts about accounting treatment policies fixed assets. From the research that has been carried out, the researchers obtained the results that the company's policies in the accounting treatment of fixed assets are still not in accordance with SAK. First, the measurement based on the acquisition cost of tangible fixed assets in the KUD Bangun Bonai Lestari, Sub-district of Kepenuhan, Rokan Hulu Regency is not in accordance with SAK. Because it has not separated the cost of land and office buildings. Second, some depreciation fixed assets are not in accordance with SAK. Where the depreciation has not been determined and the accumulated depreciation from year to year. Third, the disposal of fixed assets can be carried out in various ways (sale, lease based on a finance lease, donated) to the KUD Bangun Bonai Lestari Sub-district of Kepenuhan, Rokan Hulu Regency, which are not yet in accordance with SAK. Fourth, KUD Bangun Bonai Lestari Sub-district of Kepenuhan, Rokan Hulu Regency has not applied fixed asset accounting according to SA