Perlakuan Akuntansi Aset Tetap Berdasarkan PSAP No. 07 Tahun 2010 Pada Dinas Perhubungan Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Romainor, M
Subject
562 Akuntansi
Datestamp
2021-09-14 10:12:20
Abstract :
The purpose of this study was to find out (1) How is the accounting treatment of fixed assets at the Bengkalis Regency Transportation Service (2) How is the evaluation that needs to be done regarding the accounting treatment of fixed assets based on PSAP 07 of 2010 at the Departmen of Transportation of Bengkalis Regency. Data collection techniques are observation, interview and documentation. The results of this study indicate that (1) Several stages of accounting treatment for fixed assets in the Department of Transportation of Bengkalis Regency are in accordance with PSAP 07 of 2010, the stages that experience obstacles in their implementation are at the stage of classification of fixed assets (2) Problems and constraints that arise in the reporting process as an evaluation that must be followed up, the thing that causes problems at the Bengkalis Regency Transportation Service in terms of accounting treatment for fixed assets is the placement of experts in each field, they should meet the educational background qualifications in accordance with their field.
The purpose of this study was to find out (1) How is the accounting treatment of fixed assets at the Bengkalis Regency Transportation Service (2) How is the evaluation that needs to be done regarding the accounting treatment of fixed assets based on PSAP 07 of 2010 at the Departmen of Transportation of Bengkalis Regency. Data collection techniques are observation, interview and documentation. The results of this study indicate that (1) Several stages of accounting treatment for fixed assets in the Department of Transportation of Bengkalis Regency are in accordance with PSAP 07 of 2010, the stages that experience obstacles in their implementation are at the stage of classification of fixed assets (2) Problems and constraints that arise in the reporting process as an evaluation that must be followed up, the thing that causes problems at the Bengkalis Regency Transportation Service in terms of accounting treatment for fixed assets is the placement of experts in each field, they should meet the educational background qualifications in accordance with their field.
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