TA DIGITAL
The Impact of Capitalization Policy Changes on The Presentation of Fixed Asset in The Financial Statements of Semarang City Health Department in 2025 = The Impact of Capitalization Policy Changes on The Presentation of Fixed Asset in The Financial Statements of Semarang City Health Department in 2025
The change in the capitalization minimum threshold policy for fixed assets, specifically equipment and machinery, from Rp300,000 to Rp1,000,000 at the Semarang City Health Department starting in September 2025 has caused discrepancies in the recording in the financial statements. This study aims to calculate the value of fixed assets affected by this capitalization policy change and its adjustments in the 2025 financial statements. Using a qualitative approach with data collection techniques through interviews, observations, and literature review, along with descriptive analysis, the impact of this policy groups fixed assets into three types. Type 1 includes fixed assets whose acquisition cost and useful life have been exhausted and must be written off. Type 3 includes fixed assets that still have remaining useful life and an acquisition value above Rp1,000,000, so these assets will continue to be used until the end of their useful life; these two types do not impact the financial statements. The most significant impact is on Type 2, which includes fixed assets that still have remaining useful life and an acquisition value between Rp300,000 and Rp1,000,000. For these, it is necessary to recalculate the accumulated depreciation, resulting in an increase of Rp86.784.414 in depreciation for equipment and machinery in the 2025 Operating Report, as well as accumulated depreciation of equipment and machinery on the 2025 Balance Sheet. This discrepancy occurs due to the significant change in capitalization policy.
Tidak tersedia versi lain
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah