ANALISIS PENERAPAN PERLAKUAN AKUNTANSI AKTIVA TETAP BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN WAKATOBI TAHUN 2018-2020

  • Waode Agustiani Universitas Muhammadiyah Buton
  • Ernawati Malik Universitas Muhammadiyah Buton
Keywords: Government Accounting, PSAP No.07, Fixed Assets

Abstract

This study aims to determine how the application of accounting treatment for fixed assets
based on government accounting standards at the Department of Industry and Trade of
Wakatobi Regency. The research method used is descriptive analysis. The data collection
method used in this research is to use the method of Observation, Interview, and
Documentation. This research was conducted at the Department of Industry and Trade of
Wakatobi Regency and was carried out in September 2021. The results showed that the
Accounting Treatment of Fixed Assets at the Department of Industry and Trade of Wakatobi
Regency which included: (1) Recognition of Fixed Assets; (2) Measurement of Fixed Assets;
(3) Expenditures After Acquisition of Fixed Assets; (4) Depreciation of Fixed Assets; (5)
Termination and Disposal of Fixed Assets; and (6) Disclosure of Fixed Assets of the Office of
Industry and Trade of Wakatobi Regency for the period 2018 to 2020 it can be concluded that
it is in accordance with the provisions of the Statement of Government Accounting Standards
Number 07 PP No. 71 Accrual Basis.

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Published
2021-12-30
Section
Articles