Analisis Sistem Akuntansi Aset Tetap dan Pengendalian Internal dalam Mendukung Keandalan Laporan Keuangan Perusahaan

Abstract

Fixed assets represent a crucial component of a company’s wealth structure due to their long-term economic benefits and significant role in supporting operational activities. The management of fixed assets involves not only the optimal utilization of their physical form but also accurate recording, control, and reporting within the accounting system. This paper discusses the fundamental concepts of fixed assets, the types of transactions that affect changes in asset values, and the coding structure used to facilitate identification and monitoring. Furthermore, it outlines the accounting documents used in the fixed asset cycle, such as investment authorization requests, cash disbursement vouchers, and depreciation schedules. The study also highlights essential internal control elements required to maintain the reliability of information and prevent errors or fraud. Additionally, this paper presents the flowcharts of procedures related to the acquisition, disposal, transfer, and revaluation of fixed assets. Overall, the fixed asset accounting system plays a vital role in ensuring accurate asset records, effective management, and reliable financial reporting. Strong internal controls, consistent depreciation practices, and the utilization of information systems are key factors in improving the quality of fixed asset management.