Tinjauan atas akuntansi aset tetap pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang
DOI:
https://doi.org/10.26905/j.bijak.v4i1.7470Keywords:
Fixed Assets, PSAP 07, Classification, Measurement, Treatment, DisclosureAbstract
Fixed Assets are tangible assets that have a useful life of more than 12 (twelve) months to be used, or intended to be used, in government activities or utilized by the general public. This study aims to analyze the application of the Statement of Government Accounting Standards (SAP) Number 7 related to the practice of Accounting for Fixed Assets at the Office of Supervision and Service of Customs and Excise and Excise Malang. The application of accounting for property and equipment includes the classification and measurement of property, plant and equipment, treatment of property, plant and equipment after acquisition, presentation and disclosure of property, plant and equipment. This study examines the type of qualitative data, namely an explanation of fixed assets based on theories sourced from various literatures and interviews. And the data used are financial data and a number of reports regarding the recording of fixed assets carried out by KPPBC Types of Excise Madya Malang. Based on the results of the study indicate that the application of fixed asset accounting at the Office of Supervision and Customs and Excise Services of Madya Type Malang in general is in accordance with the statement of Government Accounting Standards (SAP) number 7 related to the practice of Fixed Assets Accounting, but the revaluation of fixed assets has not been fully implemented. in accordance with the statement of Government Accounting Standards (SAP) number 7.
Downloads
References
Arif, Bchtiar, Muclis dan Iskandar. 2002. Akuntansi Pemerintahan. Salemba empat. Jakarta
Baswir, Revrisond. 2000. Akuntansi Pemerintahan Indonesia. Balai Penerbit Fakultas Ekonomi. Yogyakarta
Republik Indonesia. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah
Republik Indonesia. Pedoman Standar Akuntansi Pemerintah (PSAP) Nomor 07 Tahun 2010. Akuntansi Aset Tetap. Lampiran II
Republik Indonesia. Udnang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara
Menteri Keuangan. Peraturan Menteri Keuangan Nomor 120/PMK.06/2007 tentang Sistem Penatausahaan Barang Milik Negara
Menteri keuangan. Peraturan Menteri Keuangan Nomor 213/PMK.05/2013 tentang Sistem Akuntansi dan pelaporan Keuangan Pemerintah Pusat
Menteri Keuangan. Peraturan Menteri Keuangan Nomor 29/PMK.06/2010 tentang Penggolongan dan Kodefikasi Barang Milik Negara
Rizky, yeni dan Dewi. 2016. Analisi Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan No. 07 pada Badan Penanggulangan Bencana Daerah Kabupaten Tegal.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
