PENERAPAN AKUNTANSI ASET TETAP PSAP 07 PADA KANTOR INSPEKTORAT KABUPATEN BANTAENG

Abstract

This study aims at finding out the suitability of accounting treatment of fixed assests in Bantaeng Regency Inspectorate. The research method used was qualitative-descriptive. Data analysis technique used was descriptive method in which explains the accounting treatment method for fixed assets in accordance with PSAP No. 07 of 2010. Data collection techniques used were observation, interview and documentation. The results of thisresearchshowed that accounting treatment of fixed assests in Bantaeng Regency Inspectorate was not fully in accordance with the government accounting standard statement (PSAP) No. 07. Depreciation method has not been disclosed in Bantaeng District Inspectorate's financial statements.