Perlakuan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintahan Pernyataan Nomor 07 Pada Politeknik Negeri Bengkalis
(1) Politeknik Negeri Bengkalis
(2) Politeknik Negeri Bengkalis
(*) Corresponding Author
Abstract
The purpose of this study is to find out how the classification, recognition, measurement, depreciation, revocation and ownership, as well as disclosure of fixed assets based on PSAP No. 07 at Bengkalis State Polytechnic. Data collection techniques are observation, interviews and documentation. The results of this study indicate that most of the fixed asset accounting stages have carried out asset accounting treatment in accordance with PSAP 07 of 2010 which includes classification, recognition, measurement, depreciation, termination and accounting as well as accounting. However, there are still several obstacles in the classification, depreciation and the disclosure of fixed assets at the Bengkalis State Polytechnic so that it has not been carried out properly according to PSAP 07 of 2010.
Keywords: Fixed Assets, PSAP No.07
Abstract views : 159
| 
views : 17
References
Amin, R. (2016, November). Surat Berharga Syariah Negara (SBSN) Dan Pengaturannya Di Indonesia. Jurnal Perbankan Syariah, 1(2), 73.
Eriz. (2020, Juli Jumat). Ada Apa Ya..Proyek Infrastruktur Gedung Kuliah Poltek Bengkalis Sulit di Pantau. Retrieved Mei Selasa, 2022, from RANAHRIAU.COM: https://www.ranahriau.com/berita-13788-ada-apa-yaproyek-infrastruktur-gedung-kuliah-poltek-bengkalis-sulit-di-pantau.html
KSAP. (No. 07 Akuntansi Aset Tetap). Pernyataan Standar Akuntansi Pemerintahan.
Lestari, I. D. (2021). Penncatatan Penyusutan Aset Tetap berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah(BPPKAD) Kabupaten Magelang. Laporan Magang.
LPSE. (2020). Pengumuman Lelang. Retrieved Juni Selasa, 2022, from Kemendikbud.go.id:
https://lpse.kemdikbud.go.id/eproc4/lelang/10476025/pengumumanlelang
Ruliana, & Lubis, A. W. (2022, Juni). Analisis Pengelolaan Aset Tetap Pada Kantor Badan Kepegawaian Daerah Kota Medan. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 1(2), 91.
Sa`aduddin, M. (2018). Perlakuan Akuntansi Aset Tanah dan Bangunan Berdasarkan PSAP 07 PP Nomoro 71 Tahun 2010 (Studi Pada Sekolah Tinggi Agama Islam Negeri Watampone). Skripsi, 2.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis Edisi 6 Buku 2. Jakarta: Salemba Empat.
Moray, C. M., & dkk. (2021, Januari). Analisis Perlakukan Akuntansi Aset Tetap Berdasarkan PSAP Nomor 07 Pada Dinas Kesehatan Kota Bitung (Studi Kasus Di Puskesmas Sagerat). Jurnal EMBA, 9(1), 434.
T, I. H., & dkk. (2022, April). Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting. SIASAT Journal of Social, Cultural and Political Studies, 7(2).
Tompodung, G., & dkk. (2021). Analisis Pengelolaan Aset Tetap Pada Kanwil Badan Pertahanan Nasional Provinsi Sulawesi Utara. Jurnal Riset Akuntansi, 16(3), 209.
DOI: https://doi.org/10.35314/iakp.v4i2.3524
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Ulan Dari, Husni Mubarak, Husni Mubarak
This Journal has been listed and indexed in :
Pusat Penelitian dan Pengabdian kepada Masyarakat
Politeknik Negeri Bengkalis
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711
E-mail: iakp@polbeng.ac.id
www.polbeng.ac.id