Pencatatan Aset Tetap Yayasan Pendidikan Sesuai Psak 16 : Studi Kasus Di SMP Muhammadiyah 3 Waru

Abstract

Fixed assets play a significant role in supporting the operational activities of educational institutions; therefore, their recording and management should be carried out in accordance with Statement of Financial Accounting Standards (PSAK) 16. This study aims to evaluate the implementation of fixed asset recording at SMP Muhammadiyah 3 Waru and examine its compliance with PSAK 16. A qualitative research method with a descriptive comparative approach was employed. Data were collected through observations, interviews, and documentation, and subsequently analyzed by comparing the school's fixed asset recording practices with the requirements stipulated in PSAK 16. The findings indicate that the school has maintained an inventory system as the basis for recording its fixed assets. Nevertheless, the recording process is still conducted manually using Microsoft Excel and is not yet supported by adequate administrative documentation. In addition, several assets have not been assigned inventory labels, information regarding asset acquisition remains incomplete, depreciation has not yet been implemented, and formal procedures for the derecognition of fixed assets have not been established. Based on these findings, it can be concluded that the implementation of fixed asset recording at SMP Muhammadiyah 3 Waru has not fully complied with PSAK 16, particularly with respect to asset measurement, depreciation, and derecognition