ANALISIS INVENTARISASI ASET TETAP TERHADAP KEWAJARAN LAPORAN KEUANGAN: STUDI KASUS PADA PERSERODA AIR MINUM JAYAPURA ROBONGHOLO NANWANI

Abstract

The objective of this research is to analyze the accounting treatment of tangible fixed assets and its compliance with Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16, as well as to evaluate the impact of fixed asset inventories on the fairness of financial statements at Perseroda Air Minum Jayapura Robongholo Nanwani. This research employs a qualitative descriptive single case study with an embedded design. Data were gathered through in-depth interviews with key informants, including the President Director and finance managers, field observations, and documentary analysis of the 2022-2023 financial statements. Data analysis followed the interactive model of Miles and Huberman, comprising data reduction, data display, and conclusion drawing/verification. The findings reveal that the company generally complies with PSAK No. 16 regarding asset recognition based on economic benefits, initial measurement at acquisition cost, and presentation and disclosure in the statement of financial position and Notes to the Financial Statements. However, critical discrepancies exist: (1) the estimation of asset useful lives is determined by tax regulations rather than actual economic life, (2) the company has not implemented separate depreciation for significant asset components (component depreciation), such as high-value pumps and valves in transmission installations, and (3) there is an impairment risk due to indigenous land disputes (hak ulayat) leading to the blocking of the Abepura Office and Genyem Unit Office, which restricts actual economic utilization. While the largely compliant accounting policies have enhanced the reliability, relevance, and comparability of the financial reports, refining useful life estimations, adopting component depreciation, and resolving indigenous land disputes are vital to achieving comprehensive fairness in financial statement presentation.

Keywords: Fixed Asset Inventory, Financial Statement Fairness, PSAK No. 16, Accounting Treatment, Indigenous Land Disputes, Component Depreciation.