The Influence of Fixed Asset Accounting Policies on the Preparation of Financial Reports at the Sadar Civil Servant Cooperative (KPN) in Karang Waru Village, Musi Banyuasin Regency

Authors

Redhy Ardiyanto Politeknik Sekayu

DOI:

https://doi.org/10.55927/ajns.v4i4.124

Keywords:

Fixed Asset Treatment, SAK-ETAP, Depreciation, Financial Statements, Cooperative

Abstract

This study aims to analyze the accounting treatment of fixed assets at the State Civil Servants Cooperative (KPN) Sadar in Karang Waru Village, Lawang Wetan District, and assess its compliance with SAK-ETAP. The research uses a qualitative descriptive method through interviews, documentation, and observation of the cooperative’s financial statements. The findings show that the recognition and measurement of fixed assets comply with the standards, but discrepancies occur in depreciation, asset derecognition, and financial statement presentation. Errors in calculating depreciation result in book values and expenses that do not reflect actual amounts, affecting the reliability of the financial statements. This study is expected to serve as an evaluation for improving fixed asset recording accuracy and overall financial reporting quality.

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