Perlakuan Akuntansi Aset Tetap pada Polresta Sidoarjo
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Sefiana, Sinta
Subject
657 - ACCOUNTING
Datestamp
2023-11-23 02:36:09
Abstract :
Fixed assets are tangible assets that have a useful life of more than twelve months to be used in government activities or utilized by the general public. The guideline for the accounting treatment of fixed assets used by government agencies, especially the Sidoarjo Polresta, is the Statement of Government Accounting Standards (PSAP) No. 07 concerning Accounting for Fixed Assets. Every financial report that has been made by a Government Agency will certainly be accountable to the Government in a region. The problem encountered at Polresta Sidoarjo is that there are fixed assets that have not been recorded and some fixed assets do not yet have a fair acquisition price. This research method uses descriptive qualitative research, where this form of research describes things that have been observed. The type of data used is primary and secondary data. Based on the research conducted, it can be concluded that some of the accounting treatments applied to fixed assets include recognition, measurement, and presentation and disclosure are in accordance with what is stated in PSAP No. 07 on Fixed Assets. The results of this study are that the Sidoarjo Polresta conducts a revaluation of fixed assets that do not yet have a fair acquisition price. Keywords: Fixed Assets, PSAP No. 07, Sidoarjo Police.
Fixed assets are tangible assets that have a useful life of more than twelve months to be used in government activities or utilized by the general public. The guideline for the accounting treatment of fixed assets used by government agencies, especially the Sidoarjo Polresta, is the Statement of Government Accounting Standards (PSAP) No. 07 concerning Accounting for Fixed Assets. Every financial report that has been made by a Government Agency will certainly be accountable to the Government in a region. The problem encountered at Polresta Sidoarjo is that there are fixed assets that have not been recorded and some fixed assets do not yet have a fair acquisition price. This research method uses descriptive qualitative research, where this form of research describes things that have been observed. The type of data used is primary and secondary data. Based on the research conducted, it can be concluded that some of the accounting treatments applied to fixed assets include recognition, measurement, and presentation and disclosure are in accordance with what is stated in PSAP No. 07 on Fixed Assets. The results of this study are that the Sidoarjo Polresta conducts a revaluation of fixed assets that do not yet have a fair acquisition price. Keywords: Fixed Assets, PSAP No. 07, Sidoarjo Police.
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