ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 07 TERHADAP PERLAKUAN AKUNTANSI ASET TETAP PADA PEMERINTAH DESA BANJARSARI KECAMATAN BANGSALSARI KABUPATEN JEMBER

Abstract

This research was conducted to analyze the application of Government Accounting Standard Statement Number 07 to the accounting treatment of fixed assets at the Banjarsari Village Government Bangsalsari District Jember Regency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results of the study show that the Banjarsari Village Government Bangsalsari sub-district Jember Regency has not fully implemented PSAP No. 07. Where, the implementation of the accounting treatment of fixed assets at the Banjarsari Village Government, Bangsalsari sub-district Jember Regency in the form of recognition and measurement of the initial value of fixed assets is in accordance with PSAP No. 07. However, the Government of Banjarsari Village Bangsalsari sub-district Jember Regency has not implemented the remeasurement of fixed assets that have experienced a decrease in quality, has not applied the accounting treatment for fixed assets in the form of depreciation, has not carried out the termination and disposal of fixed assets which no longer have economic benefits in the future coming, and the disclosure of fixed assets in the financial statements has not disclosed a reconciliation of additions, disposals, accumulated depreciation, and changes in value and mutasions of fixed assets