SISTEM AKUNTANSI ASET TETAP

Mawardahny Isyabilla; Nobert Nathanael Saragih; Syarifah Ghizka Safitri

Authors

Mawardahny Isyabilla Universitas Negeri Medan
Nobert Nathanael Saragih Universitas Negeri Medan
Syarifah Ghizka Safitri Universitas Negeri Medan

Keywords:

fixed assets, fixed asset accounting system, accounting information system, internal control, financial statements

Abstract

Fixed assets are an essential component of a company as they provide long-term economic benefits and play a crucial role in supporting operational activities. The management of fixed assets requires an adequate accounting system to ensure accurate recording, effective control, and reliable financial reporting. This article aims to examine the fixed asset accounting system as part of the accounting information system, including the definition and characteristics of fixed assets, transactions affecting fixed assets, supporting documents, and the internal control elements applied. The method used in this study is a literature review by examining relevant accounting literature and standards, combined with a conceptual analysis of fixed asset accounting system procedures. The discussion results indicate that the implementation of a well-structured fixed asset accounting system, supported by adequate documentation and effective internal control, can improve the accuracy of asset records, minimize the risk of errors and fraud, and produce more reliable financial statements. Therefore, the fixed asset accounting system plays a strategic role in supporting managerial decision-making and corporate financial accountability.

Keywords: fixed assets, fixed asset accounting system, accounting information system, internal control, financial statements

References

Baridwan, Zaki. (2014). Intermediate Accounting. Yogyakarta: BPFE.

Bourgeois, D. T., Smith, J. L., Wang, S., & Mortati, J. (2019). Information systems for business and beyond. Saylor Academy.

Bragg, S. M. (2022). Fixed Asset Accounting: Sixth Edition. Accountingtools, Inc.

Gelinas, U. J., Dull, R. B., & Wheeler, P. (2018). Accounting information systems. Cengage AU.

Ikatan Akuntan Indonesia (IAI). (2018). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16: Aset Tetap. Jakarta: IAI.

Muhammad Rizal & Taufik Hidayat (2025) Akuntansi Manajerial. Medan. Penerbit Larispa.

Muhammad Rizal et al (2025) , Buku Ajar Sistem Informasi Akuntansi (hlm. 50–53). Medan: Penerbit Larispa https://pkmpi.org/2025/03/19/segera-terbit-sistem-informasi-akuntansi/

Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.

Rizal, M., Kasmawati, Harahap, K., Sarwono, A. E., Efendi, D., Harmain, H., Nasution, M. L. I., Setiana, E., Nurlaila, Hidayat, T., Cahyono, D., Handayani, R., Jumiadi, A. W., & Basem, Z. (2025). Buku ajar sistem informasi akuntansi. Medan: CV Larispa

Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems. Pearson

Savage, A. A., Brannock, D., & Foksinska, A. (2024). Accounting Information Systems: Connecting Careers, Systems, and Analytics, International Adaptation. John Wiley & Sons.

Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2020). Accounting information systems: controls and processes. John Wiley & Sons.