Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital

Implementasi Penilaian Aset Tetap Berdasarkan PSAP No. 07: Studi Kasus pada Dinas Pertanian dan Ketahanan Pangan Kota Tarakan

Iqrima Mas Mappangile (Unknown)
Syahrial Maulana (Unknown)



Article Info

Publish Date
30 Dec 2024

Abstract

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

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Journal Info

Abbrev

APKE

Publisher

Subject

Economics, Econometrics & Finance

Description

Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, ...