Evaluation of the Implementation of Government Accounting Standards Statement (PSAP) Number 07 concerning Fixed Asset Accounting at the Bogor Regency Population and Civil Registration Service (DISDUKCAPIL)

Siti Futri Adiningsih; Andy Lasmana; Yuppy Triwidatin

doi:10.55927/fjas.v2i8.5610

Authors

Siti Futri Adiningsih Fakultas Ekonomi, Universitas Djuanda Bogor
Andy Lasmana Fakultas Ekonomi, Universitas Djuanda Bogor
Yuppy Triwidatin Fakultas Ekonomi, Universitas Djuanda Bogor

DOI:

https://doi.org/10.55927/fjas.v2i8.5610

Keywords:

Fixed Asset Accounting, PSAP Number 07, Qualitative

Abstract

This study aims to find out how the implementation of fixed asset accounting and its conformity with the Statement of Government Accounting Standards Number 07 concerning Fixed Asset Accounting at Disdukcapil Bogor Regency. The type of data used is qualitative data. Sources of data used are primary data and secondary data. Data collection was carried out by means of documentation and interviews. The data analysis method used is the descriptive analysis method. The results of this study indicate that the accounting treatment of fixed assets at the Bogor Regency Population and Civil Registry Office includes classification, recognition, measurement, initial valuation of fixed assets, subsequent measurement of initial recognition, namely Depreciation and revaluation of fixed assets, disclosure and disposal and disposal of fixed assets in accordance with PSAP Number 07, except that Depreciation of Fixed Assets is not fully in accordance. Depreciation of fixed assets is not fully in accordance with PSAP Number 07 because it does not depreciate other fixed assets.

Downloads

Download data is not yet available.

References

Almy, Chyka Tenno Fontania Mentari, 2019. Penerapan Perlakuan Akuntansi Atas Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16 dan Standar Akuntansi Pemerintah Nomor 07 pada Rumah Sakit Umum Daerah dr. Soedomo Trenggalek. Skripsi Fakultas Ekonomi dan Bisnis Islam, IAIN, Tulungagung.

Carolina, C., Manossoh, H., & Lambey, R. (2019). Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado. Indonesia Accounting Journal, 1(2), 74-80

Moray, C. M., Sabijono, H., & Tangkuman, S. J. (2021). Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Psap Nomor 07 Pada Dinas Kesehatan Kota Bitung (Studi Kasus Di Puskesmas Sagerat). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1)

Peraturan Bupati Nomor 66 Tahun 2021 tentang Kebijakan Akuntansi Berbasis Akrual di Lingkungan Pemerintah Kabupaten Bogor.

Republik Indonesia, Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016, Tentang Panduan Pengelolaan Barang Milik Daerah.

Republik Indonesia, Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010, Tentang Status Akuntansi Pemerintahan. Republik Indonesia, Peraturan Presiden Nomor 75 Tahun 2017, Tentang Penilaian Kembali Barang Milik Negara/Daerah.

Sugiyono, 2017, Metode Penelitian Kuantitatif, Kualitatif, Kombinasi dan R&D, Alfabeta. Hal: 53, 60, 137, 193, 203, 291, 329.

Warren C.S, et al. (2017). Pengantar Akuntansi 1 Adaptasi Indonesia Edisi Keempat. Diterjemahkan oleh Ei.T.Wahyuni, dan A.A.Jusuf. Salemba Empat. Jakarta.