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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Formosa Journal of Multidisciplinary Research (FJMR)
Heince Wokas
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Penerapan PSAP NO. 07 Tentang Akuntansi Aset Tetap Pada Dinas Perindustrian Dan Perdagangan Daerah Provinsi Sulawesi Utara: Indonesia Ebenheizer Hyskia Koagouw; Hendrik Manossoh; Heince Wokas
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak:. Penelitian ini ditujukan untuk mengetahui untuk pengakuan, pengukuran dan pelaporan akuntansi aset tetap pada Dinas Perindustrian dan Perdagangan Daerah Sulawesi Utara telah dilaksanakan sesuai dengan PSAP No. 07. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan metode pengumpulan data yaitu melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa pengelolaan aset tetap oleh Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara khususnya untuk tahapan pengakuan dan pengukuran aset tetap sudah sesuai dengan PSAP 07. Sedangkan dalam hal pengungkapan asset tetap masih kurang dalam cara perhitungan untuk nilai dari penyusunan namun, secara keseluruhan Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara telah melaksanakan pengelolaan aset tetap khususnya untuk pengungkapan sesuai dengan PSAP 07.
Analysis of Payment Accountability for the Implementation of Expenditure Budgets at the Palma Plant Instrument Standard Testing Center Gabriella Firly; Heince Wokas; Olivia Sardjono
Formosa Journal of Multidisciplinary Research Vol. 4 No. 2 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i2.71

Abstract

The increasing complexity of financial management has resulted in a need for stronger accountability to ensure that the budget is used effectively and efficiently. Large spending budgets are often the target of irregularities by irresponsible individuals, so that the low level of public trust in the government is caused by the lack of transparency and accountability in the management of state finances. This study aims to determine the accountability of payments for the implementation of the state revenue and expenditure budget (APBN) at the Palm Plant Instrument Standard Testing Center (BPSI Palma Plants). The research method used in this study is descriptive qualitative using data sources, namely primary and secondary data and with data collection techniques of observation, interviews, and documentation. The results of this study indicate that the Palm Plant Instrument Standard Testing Center Payment for the implementation of the state revenue and expenditure budget is in accordance with PMK No. 210 of 2022. There are also obstacles in the Sakti application which often experiences disruptions or instability during the administration process.
Co-Authors Ebenheizer Hyskia Koagouw Gabriella Firly Hendrik Manossoh Olivia Sardjono