Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

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Publication Details

Journal
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Published
2024-12-30
DOI
https://doi.org/10.61132/apke.v1i4.758
Primary Topic
Management and Optimization Techniques
Type
article
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0.00
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article

Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07

Iqrima Mas Mappangile, Syahrial Maulana
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Management and Optimization Techniques
article

Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07

Iqrima Mas Mappangile, Syahrial Maulana
article en

Abstract

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

Akuntansi Pajak dan Kebijakan Ekonomi DigitalVol. 1(4)
Khairun University (ID), Universitas Borneo Tarakan (ID)
Openalex Percentile: Top 54%
Management and Optimization Techniques
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