ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAP No. 07 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the accounting treatment of fixed assets at the Regional Financial and Asset Management Agency of Kuantan Singingi Regency. The research method used is descriptive qualitative method. The data of this research are primary data and secondary data. Data collection techniques used are documentation, interviews, and observations. The data analysis technique used is by comparing the accounting treatment of fixed assets at BPKAD Kuantan Singingi Regency with PSAP No. 07 and perform a comparative analysis of the accounting treatment of fixed assets. The results showed that the accounting recognition of fixed assets was in accordance with PSAP No. 07, The results showed that the accounting measurement of fixed assets was in accordance with PSAP No. 07, The results showed that the initial valuation of fixed assets was in accordance with PSAP No. 07, The results showed that the depreciation of fixed assets was in accordance with PSAP No. 07, The results show that the termination or disposal of property, plant and equipment is in accordance with PSAP No. 07, The results show that the disclosure of fixed assets is in accordance with PSAP No. 07.