Article Per Year (5 Year)
p-Index From 2021 - 2026
1.857
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Akuntansi'45 Economic Reviews Journal International Journal of Entrepreneurship and Business Management Surya : Jurnal Pengabdian Kepada Masyarakat
Ade Sudarma
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analisis Pengelolaan Aset Tetap Sesuai Dengan PSAP No. 07 pada BKPSDM Kota Sukabumi Verawati Khaniyasti; Ade Sudarma; Sulaeman
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.411

Abstract

This study was conducted to determine how the management of fixed assets in accordance with PSAP No. 07 at the BKPSDM office of Sukabumi City. This study uses a qualitative method with a descriptive approach. Data collection was obtained from observation, interviews and documentation. Data analysis techniques are done by data reduction, data presentation and conclusion drawing. The results of this study indicate that the management of fixed assets at BKPSDM Kota Sukabumi is in accordance with the provisions of Government Accounting Standards Statement (PSAP) No. 07 covering all categories set out in the standard. The practice of recognizing fixed assets complies with the criteria and provisions of Government Accounting Standard No. 07, including aspects of tangibility, useful life, cost measurement, intended use, and transfer of ownership rights. Measurement of fixed assets is carried out at the time of acquisition using acquisition cost as the basis for valuation and taking into account all related expenses. Depreciation of fixed assets has been carried out in accordance with PSAP No. 07, except for land which is not depreciated. Disclosure of fixed assets in the financial statements has also been in accordance with PSAP No. 07, presenting comprehensive information about fixed assets.
Co-Authors Adisti Aprilian Alhidayatullah Ananda Taufik Hidayat Erik Candra Pertala Evi Martaseli Hartono . Hendra Tanjung Irfan Sophan Himawan Ismet Ismatullah Ismetullah, Ismet mahardhita, audya Nurmilah, Risma Puspita Septriana Rima Nurmala Saputra, Fetdiansyah Sri Wahyuni Sulaeman Sulaeman Tina Kartini Verawati Khaniyasti Wanda Chandra Diningrat