WAHYU, YULI YANTI (2025) ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) 07 TERHADAP PERLAKUAN ASET TETAP PADA PEMERINTAH DESA SUMBER PAKEM-SUMBERJAMBE JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This study aims to determine and analyze the treatment of fixed assets based on PSAP 07 in Sumber Pakem Village. The method used in this study uses a qualitative method with a phenomenological approach. The sampling technique uses purposive sampling with a sample of 5 selected informants. While the data collection methods in this study are observation, interviews, documentation and literature studies. The results of the study indicate that the treatment of fixed assets in the Sumber Pakem Village government is in accordance with PSAP 07 in terms of classification, recognition, and measurement of fixed assets. While in terms of assessment, depreciation, and disclosure of fixed assets in Sumber Pakem Village are not fully in accordance with PSAP 07. In addition, the Termination/Disposal of fixed assets in Sumber Pakem Village has not been carried out. So it can be said that the implementation of PSAP 07 in Sumber Pakem Village is still weak, this can be seen from the treatment of fixed assets that are not fully in accordance with the policies in PSAP 07. Keywords: Fixed Asset Treatment, Government Accounting Standard Statement, PSAP 07
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:17 |
| Last Modified: | 17 Apr 2026 07:17 |
| URI: | http://repo.itsm.ac.id/id/eprint/1677 |
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