{"id":3485,"date":"2017-10-28T06:40:13","date_gmt":"2017-10-28T06:40:13","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=3485"},"modified":"2023-02-26T15:33:10","modified_gmt":"2023-02-26T08:33:10","slug":"aset-tetap-blud","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/aset-tetap-blud\/","title":{"rendered":"Aset Tetap BLUD"},"content":{"rendered":"

Aset Tetap BLUD – Menurut PSAK 16, definisi Aset tetap adalah aset berwujud yang dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa untuk direntalkan kepada pihak lain, atau untuk tujuan administratif; dan diharapkan untuk digunakan selama lebih dari satu periode. Selain itu, aset tetap pada umumnya memiliki nilai yang material. Aset yang termasuk dalam aset tetap antara lain tanah, gedung dan bangunan, peralatan, mesin, jalan, irigasi, dan jaringan.<\/p>\n

 <\/p>\n

Pengakuan dan Pengukuran Aset Tetap BLUD<\/strong><\/p>\n

Dalam BLU dan BLUD, perlakuan akuntansi untuk aset tetap hampir sama dengan perlakuan aset tetap dalam akuntansi bisnis pada umumnya. Sesuai Kemenkes No. 1981 tahun 2010 aset tetap dicatat dengan model biaya. Pada awal pengakuannya, aset tetap dicatat sebesar harga perolehannya yaitu sebesar harga beli aset dikurangi potongan-potongan pembelian ditambah biaya-biaya dikeluarkan untuk memperoleh aset tetap sampai aset tetap tersebut siap digunakan. Biaya-biaya tersebut meliputi biaya pengiriman, biaya persiapan tempat, biaya pemasangan, biaya komisi, dan sebagainya. Untuk aset yang diperoleh secara gabungan, maka harga perolehan ditentukan dengan mengalokasikan harga secara gabungan tersebut berdasarkan perbandingan nilai wajar masing-masing aset.<\/p>\n

Selama masa manfaatnya, aset tetap disusutkan dan diakui sebagai beban penyusutan untuk setiap periode yang bersangkutan, kecuali tanah.<\/p>\n

 <\/p>\n

Penyajian dan Pengungkapan Aset Tetap BLUD<\/strong><\/p>\n

Aset tetap disajikan dalam neraca berdasarkan nilai perolehan aset tersebut dikurangi akumulasi penyusutan (kecuali tanah). Laporan keuangan juga memberikan penjelasan pengungkapan untuk setiap kelompok aset tetap (dapat diberikan penjelasan dalam Catatan atas Laporan Keuangan) mengenai:<\/p>\n

    \n
  1. Dasar pengukuran yang digunakan;<\/li>\n
  2. Metode penyusutan yang digunakan;<\/li>\n
  3. Umur manfaat atau tarif penyusutan yang digunakan;<\/li>\n
  4. Jumlah tercatat bruto dan akumulasi penyusutan (dijumlahkan dengan akumulasi rugi penurunan nilai) pada awal dan akhir periode; dan<\/li>\n
  5. Penambahan aset tetap;<\/li>\n
  6. Rugi penurunan nilai yang diakui pada laporan aktivitas atau laporan operasional<\/li>\n
  7. Perubahan lain.<\/li>\n<\/ol>\n

     <\/p>\n

    Demikian sedikit ulasan mengenai aset tetap BLUD. Untuk mendapatkan materi-materi yang lain mengenai BLUD, silakan klik di sini<\/a>.<\/p>\n

    Untuk mendapatkan peraturan-peraturan pengelolaan keuangan BLUD, silakan klik di sini<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Aset Tetap BLUD – Menurut PSAK 16, definisi Aset tetap adalah aset berwujud yang dimiliki untuk digunakan dalam produksi atau penyediaan barang atau jasa untuk direntalkan kepada pihak lain, atau untuk tujuan administratif; dan diharapkan untuk digunakan selama lebih dari satu periode. Selain itu, aset tetap pada umumnya memiliki nilai yang material. Aset yang termasuk […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[25,7,868],"tags":[],"class_list":["post-3485","post","type-post","status-publish","format-image","hentry","category-blud","category-kabar-blud-blu","category-laporan-keuangan","post_format-post-format-image"],"yoast_head":"\nAset Tetap BLUD - BLUD.co.id<\/title>\n<meta name=\"description\" content=\"Artikel ini membahas pengakuan, pengukuran, penyajian, dan pengungkapan aset tetap BLUD. 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