Analisis faktor-faktor pertimbangan dalam penyusunan sop aset tetap berdasarkan psak 216 dan psak 240 pada progress group
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Harti Budi Yanti
Subyek : ACCOUNTING--STANDARDS;ACCOUNTING
Kata Kunci : standard operating procedure, fixed assets, PSAK 216, PSAK 240, internal control, progress group
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_SPA_023102501004_Halaman-Judul.pdf | ||
| 2. | 2026_LM_SPA_023102501004_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2026_LM_SPA_023102501004_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2026_LM_SPA_023102501004_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | ||
| 5. | 2026_LM_SPA_023102501004_Lembar-Pengesahan.pdf | ||
| 6. | 2026_LM_SPA_023102501004_Pernyataan-Orisinalitas.pdf | ||
| 7. | 2026_LM_SPA_023102501004_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2026_LM_SPA_023102501004_Bab-1.pdf | ||
| 9. | 2026_LM_SPA_023102501004_Bab-2.pdf |
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| 10. | 2026_LM_SPA_023102501004_Bab-3.pdf |
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| 11. | 2026_LM_SPA_023102501004_Bab-4.pdf |
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| 12. | 2026_LM_SPA_023102501004_Bab-5.pdf | ||
| 13. | 2026_LM_SPA_023102501004_Daftar-Pustaka.pdf | ||
| 14. | 2026_LM_SPA_023102501004_Lampiran.pdf | 1 |
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L Laporan magang ini bertujuan untuk mengidentifikasi alur pengelolaan aset tetap yang saat ini berjalan di progress group serta merancang standar operasional prosedur (sop) aset tetap yang selaras dengan psak 216 tentang aset tetap dan psak 240 tentang properti investasi. progress group merupakan perusahaan pengembang properti berskala township yang mengelola portofolio aset tetap beragam meliputi tanah, bangunan, alat berat, kendaraan, peralatan it, dan furniture. berdasarkan observasi selama magang di divisi accounting, ditemukan bahwa perusahaan belum memiliki sop aset tetap yang formal dan komprehensif, sehingga berpotensi menimbulkan inkonsistensi pencatatan dan kelemahan pengendalian internal. penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode observasi langsung, wawancara, dan penelaahan dokumen. hasil analisis mengidentifikasi delapan tahapan siklus hidup aset tetap yang berjalan di progress group serta lima gap utama antara praktik aktual dan ketentuan standar akuntansi. berdasarkan temuan tersebut, penulis merancang sop aset tetap yang mempertimbangkan lima faktor utama: penetapan capitalization threshold sebesar rp2.000.000, klasifikasi aset tetap versus properti investasi berdasarkan psak 216 dan psak 240, otorisasi berjenjang berbasis nilai transaksi, mekanisme review berkala setiap akhir tahun, serta prosedur penghentian pengakuan aset (derecognition). sop yang dirancang diharapkan memperkuat pengendalian internal, meningkatkan keandalan laporan keuangan, dan memastikan kepatuhan terhadap standar akuntansi yang berlaku di progress group.
T This internship report aims to identify the current fixed asset management workflow at progress group and to design a standard operating procedure (sop) for fixed assets aligned with psak 216 on property, plant and equipment and psak 240 on investment property. progress group is a township-scale property developer managing a diverse fixed asset portfolio comprising land, buildings, heavy equipment, vehicles, it equipment, and furniture. based on observations conducted during the internship in the accounting division, it was found that the company lacks a formal and comprehensive fixed asset sop, which poses risks of inconsistent recording and weaknesses in internal control. this study employs a descriptive qualitative approach through direct observation, interviews, and document review. the analysis identified eight stages in the fixed asset lifecycle currently practiced at progress group, along with five key gaps between actual practice and accounting standards requirements. based on these findings, the author designed a fixed asset sop incorporating five main considerations: the establishment of a capitalization threshold of rp2,000,000, asset classification under psak 216 and psak 240, value-based tiered authorization, annual review mechanisms, and asset derecognition procedures. the proposed sop is expected to strengthen internal control, enhance the reliability of financial statements, and ensure compliance with applicable accounting standards at progress group.
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