Analysis of the Implementation of Government Accounting Standard Statement Number 07 in Asset Management
DOI:
https://doi.org/10.32662/gaj.v9i2.4740Abstract
This study aims to analyze the implementation of Government Accounting Standards Statement (PSAP) No. 07 on fixed asset accounting at the Agriculture Office of Pohuwato Regency. This study employed a descriptive qualitative approach. Data were collected through interviews, documentation, and observation, involving seven informants as research participants. The data were analyzed using descriptive analysis techniques. The results show that the Agriculture Office of Pohuwato Regency has implemented the classification and recognition of fixed assets in accordance with PSAP No. 07 by utilizing the Regional Property (Barang Milik Daerah/BMD) application to improve efficiency. The recognition criteria for fixed assets include tangible form, useful life, acquisition cost, and intended use. Asset measurement is conducted comprehensively, covering procurement, distribution, and operational costs. Subsequent expenditures after initial acquisition are managed carefully. Subsequent measurement methods include revaluation and depreciation, although depreciation has not yet been fully implemented in accordance with PSAP No. 07. The derecognition of assets is recorded through structured procedures.
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