ANALISIS PENERAPAN SAP NO.7 ASET TETAP DAN BULTEK NO.9 TERHADAP PENGHAPUSAN ASET DAN ASET RUSAK PADA DINAS KEHUTANAN PROVINSI KALIMANTAN BARAT

B51110001, Abang Muhammad Syahri

Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol 5, No 2 (2016): Jurnal Mahasiswa Akuntansi

The Government Accounting Standards Statement No. 07 is a standard governing Fixed Asset Accounting . The goal is for the accounting of fixed assets , which include the recognition , the determination of the carrying value , as well as the determination and the accounting treatment of the revaluation and the reduction in the carrying value of fixed assets .   Based on the results of direct observations done by researchers that the fact the application of Accounting Standards No. Govenrment 07 and Technical Bulletin No. 09 have been implemented, so that the book inventory reporting in accordance with Government Accounting Standard procedures and technical bulletin No. 09. In analyzing the asset no difficulty or obstacle       Keywords: Government Accounting Standards No. 07, Fixed Assets.