Perlakuan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintah Pernyataan Nomor 07 Di Politeknik Negeri Bengkalis

Dari, Ulan (2023) Perlakuan Akuntansi Aset Tetap Berdasarkan Standar Akuntansi Pemerintah Pernyataan Nomor 07 Di Politeknik Negeri Bengkalis. Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

The purpose of this study is to find out how the classification, recognition, measurement, depreciation, revocation and ownership, as well as disclosure of fixed assets based on PSAP No. 07 at Bengkalis State Polytechnic. Data collection techniques are observation, interviews and documentation. The results of this study indicate that most of the fixed asset accounting stages have carried out asset accounting treatment in accordance with PSAP 07 of 2010 which includes classification, recognition, measurement, depreciation, termination and accounting as well as accounting. However, there are still several obstacles in the classification, depreciation and the disclosure of fixed assets at the Bengkalis State Polytechnic so that it has not been carried out properly according to PSAP 07 of 2010.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsEmailNIDN/NIDK
Thesis advisorMubarak, Husnihusnimubarak@polbeng.ac.idNIDN0025108403
Uncontrolled Keywords: Fixed Assets, classification, recognition, measurement, depreciation, custody and custody, disclosure, PSAP No.07
Subjects: 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi
550 ILMU EKONOMI > 560 ILMU EKONOMI > 565 Perpajakan
Divisions: Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User: AKP A
Date Deposited: 16 Aug 2023 10:43
Last Modified: 16 Aug 2023 10:43
URI: http://eprints.polbeng.ac.id/id/eprint/9245

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