Cristy, Ony Famela (2020) Perlakuan Akuntansi Aset Tetap Menurut PSAP No.07 pada Perwakilan BKKBN Provinsi Jawa Timur. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
One form of government accountability to the community, one of which is the presentation of accountable and transparent financial statements. All relevant laws and regulations mandate that in the framework of accountability for the implementation of the Indonesian / Regional Government Budget (APBN/D), each reporting entity must submit financial reports in accordance with Government Accounting Standards (SAP). This study has the aim that all government agencies can present financial statements that can be accounted for on the basis of a good understanding of the applicable provisions. This study uses primary and secondary data that is processed by comparing the treatment of fixed assets implemented by the Representatives of the National Population and Family Planning Board (BKKBN) of East Java Province with PSAP No. 07 concerning Fixed Assets. Based on the research conducted, it can be concluded that some of the accounting treatments for fixed assets that are applied include the classification, recognition, measurement, and depreciation are in accordance as stated in PSAP No. 07 of Fixed Assets. In addition, there is a misunderstanding regarding the exchange of fixed assets which should be allowed to be allowed. And there is no information about the termination of assets before the assets will be written off after successfully being sold through the auction process.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | ONY FAMELA CRISTY |
| Date Deposited: | 31 Jan 2021 02:03 |
| Last Modified: | 31 Jan 2021 02:03 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7468 |
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