Tinjauan atas akuntansi aset tetap pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Cukai Malang

Bimo Aryo Kencono, Fitriana Santi


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.


Fixed Assets, PSAP 07, Classification, Measurement, Treatment, Disclosure

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DOI: https://doi.org/10.26905/j.bijak.v4i1.7470


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