Evaluasi Dampak Penerapan PSAP 17 Properti Investasi Pada Lembaga Manajemen Aset Negara

Abstract

This research aims to evaluate the impact of implementing PSAP 17 Investment Property on State Property (BMN) in the form of managed assets and obstacles in carrying out accounting following applicable regulations. The method used is a qualitative method through a case study approach on assets managed at the State Asset Management Agency (LMAN), a Public Service Agency at the Directorate General of State Assets (DJKN) of the Ministry of Finance. The research results show that the implementation of PSAP 17 Investment Property has an administrative impact and obstacles on business processes and financial reporting at LMAN. This research recommends that internal regulations regarding technical accounting instructions be updated, the development of an integrated system for recording managed assets, and the addition of an investment property module to SAKTI software for bookkeeping automation