Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07
Studi Kasus pada Dinas Pertanian dan Ketahanan Pangan Kota Tarakan
DOI:
https://doi.org/10.61132/apke.v1i4.758Keywords:
PSAP No. 07, Fixed Assets, Confirmation, Assessor, Measurement, DislosureAbstract
PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.Downloads
References
Bupati Bantul, PERATURAN BUPATI BANTUL NOMOR 50 TAHUN 2023 TENTANG KEDUDUKAN, SUSUNAN ORGANISASI, TUGAS, FUNGSI DAN TATA KERJA DINAS PADA PEMERINTAH KABUPATEN BANTUL. Indonesia, 2023.
Bupati Bogor, “Tugas Pokok dan Fungsi Dinas Ketahanan Pangan Kabupaten Bogor,” Dinas Ketahanan Pangan Kabupaten Bogor.
C. Indah Merina, F. Andini Manoppo, and Verawaty, “PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA DINAS SOSIAL PROPINSI SUMATERA SELATAN,” Seminar Hasil Penelitian Vokasi (SEMHAVOK), vol. 1, no. 1, pp. 1–8, 2019.
C. M. Moray, H. Sabijono, and S. J. Tangkuman, “ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NOMOR 07 PADA DINAS KESEHATAN KOTA BITUNG (STUDI KASUS DI PUSKESMAS SAGERAT),” Jurnal EMBA, vol. 9, no. 1, pp. 433–444, 2021.
Dispangtan, “Tugas dan Fungsi Dinas Ketahanan Pangan dan Pertanian,” Dinas Ketahanan Pangan dan Pertanian Kota Malang.
F. A. Sujaya, Y. Yanti, and R. Wibowo, “PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA BANDUNG,” ProBank, vol. 5, no. 2, pp. 157–166, Nov. 2020, doi: 10.36587/probank.v5i2.722.
J. Abdullah, W. Hasan, and A. Djarangkala, “Penyusutan Aset Tetap Kenderaan Bermotor,” Gorontalo Accounting Journal, vol. 4, no. 2, p. 197, Oct. 2021, doi: 10.32662/gaj.v4i2.1786.
Komite Standar Akuntansi Pemerintah, “Standar Akuntansi Pemerintahan Pernyataan Nomor 7 Tentang Akuntansi Aset Tetap,” PSAP O7 tentang Aset Tetap, Oct. 2004.
R. A. N. Palandeng, J. Morasa, and R. Lambey, “Evaluasi Penerapan PSAP No. 7 Akuntansi Aset Tetap pada Kantor Dinas Kebudayaan dan Pariwisata Kabupaten Minahasa,” Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), vol. 6, no. 1, pp. 29–36, 2022.
R. M. ASSOPIAH, “Implementasi Psap No 7 Terhadap Pelaporan Aset Tetap Balai Latihan Kerja Kabupaten Sleman,” 2022.
S. M. Pratiwi, “Analisis Penyajian Aset Tetap Berdasarkan Psap Nomor 07 Pada Laporan Keuangan Pemerintah Daerah Kabupaten Blitar,” Universitas Airlangga, Surabaya, 2020.
Y. Meo, A. Made, and R. Wulandari, “ANALISIS PENGELOLAAN ASET TETAP DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH PADA BADA PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA MALANG,” Jurnal Riset Mahasiswa Akuntansi, vol. 9, no. 1, Apr. 2021, doi: 10.21067/jrma.v9i1.5456.
Y. Yuliana and N. F. A. Hasibuan, “ANALISIS PENERAPAN PSAP NO. 07 TENTANG ASET TETAP PADA KANWIL DJKN SUMATERA UTARA,” Jurnal Akuntansi AKTIVA, vol. 3, no. 2, pp. 177–183, Oct. 2022, doi: 10.24127/akuntansi.v3i2.3045.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Akuntansi Pajak dan Kebijakan Ekonomi Digital
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
