ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO
Abstract: This study aimed to
analyze the accounting treatment for fixed assets in Manado what BKD in
accordance with Regulation 71 Year 2010 Statement of Government Accounting
Standards (PSAP) No. 07 on fixed assets. The method used is descriptive
analysis method with a way of understanding reality and compare it with the
theory that the researchers studied so it can be concluded. In the research
entity accounting treatment of fixed assets has been good. In practice, in the
way of acquisition of fixed assets of the entity making a purchase in cash, the
entity has not shrunk its fixed assets where it is not in accordance with the
Governmental Accounting Standards applicable, the entities stop fixed assets
that are not used by way of eliminating it from the balance sheet and
transferred to the post of other fixed assets , as well as in the presentation
and disclosure, the entity has revealed the fixed assets in accordance with
accounting standards applicable rule.
Penulis: Yefta Masipuang,
Ventje Ilat, Sherly Pinatik
Kode Jurnal: jpakuntansidd150804
