PENERAPAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PSAP NOMOR 07 (ASET TETAP) DI SEKRETARIAT DAERAH PEMERINTAH PROVINSI KALIMANTAN BARAT (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2014)