<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46832" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-28T01:15:18Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46832_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Analisis Akuntansi Aset Tetap pada BPJS Kesehatan Kantor Cabang Bukittinggi</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Laura</mods:namePart><mods:namePart type="family">Renata</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi aset tetap terhadap Pernyataan Standar Akuntansi Keuangan (PSAK) 216, yang diterapkan pada BPJS Kesehatan Kantor Cabang Bukittinggi. Penerapan akuntansi aset tetap yang dimaksud meliputi pengakuan, pengukuran, penyusutan, penghentian serta pengungkapan aset tetap. Metode penelitian yang digunakan adalah metode studi pustaka, penelitian dilakukan dengan mengumpulkan data teoritis dari buku, catatan terkait serta penelitian-penelitian sebelumnya. Penganalisisan data yang dilakukan menggunakan metode analisis deskriptif komparatif yang memaparkan tentang PSAK 216 serta perlakuan terhadap aset tetap pada perusahaan. Hasil penelitian menunjukkan bahwa penerapan akuntasi aset tetap pada BPJS Kesehatan Kantor Cabang Bukittinggi belum sesuai dengan ketentuan PSAK 216. Yaitu pada penghentian aset tetapnya, diharapkan kedepannya dapat dilaksanakan lebih baik lagi dan berjalan dengan optimal.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46832"><mets:rightsMD ID="rights_eprint_46832_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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