[
ABSTRAKPenelitian ini merupakan studi kasus yang bertujuan untuk menganalisis
implementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahan
implementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untuk
mengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI.
Analisis dilakukan dengan membandingkan kondisi implementasi aset tidak
berwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor
17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitian
menunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemui
dalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasil
penelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapat
diperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud di
LIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupa
pembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkan
kebijakan dalam perencanaan kegiatan penelitian dan pengembangan yang
menekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatan
penelitian dan pengembangan.
ABSTRACTThis research is a case study that aims to analyze the accounting implementation
of intangible assets, analyze weaknesses of the accounting implementation of
intangible assets, and provide solutions to overcome the accounting
implementation weaknesses of intangible assets in LIPI. The analysis is done by
comparing the implementation conditions of intangible assets in LIPI with the
Technical Bulletin of Government Accounting Standards No. 17 about the
Accrual Based accounting for Intangible Assets. The research results show that
the implementation weaknesses of intangible assets at LIPI encountered in the
stage of recognition, measurement, recording and disclosure. The research results
suggest that the accounting implementation of intangible assets can be improved
by preparing a raw guideline about the accounting implementation for intangible
assets in LIPI, making revision to the intangible assets valuation method in the
form of weighting the number of credits that have been developed by LIPI, and
setting policies in the research and development plan activities that emphasize the
importance of the acquisition for intangible assets from the output of research and
development activities, This research is a case study that aims to analyze the accounting implementation
of intangible assets, analyze weaknesses of the accounting implementation of
intangible assets, and provide solutions to overcome the accounting
implementation weaknesses of intangible assets in LIPI. The analysis is done by
comparing the implementation conditions of intangible assets in LIPI with the
Technical Bulletin of Government Accounting Standards No. 17 about the
Accrual Based accounting for Intangible Assets. The research results show that
the implementation weaknesses of intangible assets at LIPI encountered in the
stage of recognition, measurement, recording and disclosure. The research results
suggest that the accounting implementation of intangible assets can be improved
by preparing a raw guideline about the accounting implementation for intangible
assets in LIPI, making revision to the intangible assets valuation method in the
form of weighting the number of credits that have been developed by LIPI, and
setting policies in the research and development plan activities that emphasize the
importance of the acquisition for intangible assets from the output of research and
development activities]
T-Aang Nugraha Romdhona.pdf :: Unduh