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All Journal Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Akuntansi Pajak dan Kebijakan Ekonomi Digital
Olivia Pamilangan Andilolo
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan PSAP Nomor 07 pada SKPD Dinas Kebudayaan, Kepemudaaan dan Olahraga Serta Pariwisata (Bidang Pariwisata) Kota Tarakan Olivia Pamilangan Andilolo; Akmal Akmal; Anisah Muharamah Safitri; Deviana Deviana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.757

Abstract

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.
Polemik Batas Minimum Usia Anak yang Dapat Dipidana pada Kasus Kekerasan Seksual Berujung Hilangnya Nyawa Eva Albatun Nabilah; Vinny Alvionita; Andi Sri Hastuti Handayani Usman; Eka Darmayanti Putri Siregar; Olivia Pamilangan Andilolo
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 1 (2025): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i1.5366

Abstract

This study aims to see the determination of the minimum limit of criminal liability for children in conflict with the law after the emergence of the rape and murder case of a junior high school student in Palembang in August 2024 where the three perpetrators who were under 14 (fourteen) years old were not sentenced but only in the form of actions. This research is a normative legal research that uses a statutory approach and a case approach. The results of this study indicate that when referring to the provisions of international law on children, namely the CRC and its General Comments and the Beijing Rules, the determination of the minimum age of criminal liability for children and the minimum age of children can be punished in national law, namely the SPPA, is appropriate so that there is no need for changes. There are three solutions to dealing with cases of children committing sexual violence in the future that the government can do, namely: Strengthening parental responsibility in supervising digital literacy and strengthening family socio-economics, psychological approaches to children and the importance of sex education
Co-Authors Akmal Akmal Andi Sri Hastuti Handayani Usman Anisah Muharamah Safitri Darmayanti Siregar DEVIANA DEVIANA Eva Albatun Nabilah Vinny Alvionita