UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) No.07 TENTANG AKUNTANSI ASET TETAP PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN MUSI BANYUASIN. PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) No.07 TENTANG AKUNTANSI ASET TETAP PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN MUSI BANYUASIN.
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Abstract
This study discusses the application of the Statement of Government Accounting Standards (PSAP) No. 07 about Accounting for Fixed Assets in the Office of Community and Village Empowerment of Musi Banyuasin Regency. The purpose of this study was to determine whether the application of the Government Accounting Standards No. 07 Accounting for Fixed Assets in the Department of Community Empowerment and Village of Musi Banyuasin regency compiled in accordance with PSAP No. 07. Data collection methods obtained from interviews, observations, and previous research journals. Disclosure of fixed assets is not in accordance with PSAP No. 07 about accounting for fixed assets. The agency has not disclosed the basis for valuation used to determine the carrying amount, depreciation information including, depreciation method used, useful life or depreciation rates used, gross carrying value and accumulated depreciation at the beginning and end of the period, and reconciliation. Due to the non�optimal management of fixed assets carried out by not yet understood the authority and how the implementation of the management of fixed assets resulting in mismanagement at almost several stages, besides the weak system of information used causes errors in data input so that makes the value of fixed assets can not be trusted the reasonableness. As a whole the Community and Village Empowerment Office of Musi Banyuasin Regency is in accordance with Government Regulation of the Republic of Indonesia No. 71 of 2010 Government Accounting Standards No. 07 Regarding Accounting for Fixed Assets in government operational activities.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Education |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 17 Jun 2022 01:37 |
| Last Modified: | 17 Jun 2022 01:37 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11898 |
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