scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA DINAS PEKERJAAN UMUM (PU) PROVINSI SULAWESI UTARA

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Akhyar Tipan ◽  
David Paul Elia Saerang ◽  
Robert Lambey
Keyword(s):  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Public Works ◽  
Governmental Accounting ◽  
Government Services ◽  
Government Accounting ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Service Vehicles

Fixed assets have a very important role for the smooth operation of government services to maximize the activity takes appropriate policy in the management of fixed assets. Department of Public Works (PU) North Sulawesi is an institution that supports the affairs of the District / Town in the field of public works who carry out tasks in the District / City of North Sulawesi. Service vehicles, equipment and machinery, land, buildings, roads, and the fixed assets owned by the Department of Public Works North Sulawesi and very important in supporting the activities of government services. This study aimed to analyze the accounting treatment for fixed assets at the Department of Public Works North Sulawesi what was in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 of the fixed assets. The method used is descriptive analysis method with a way to understand the reality and compare it with the theory that the researchers studied so it can be concluded. In the study the accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets Public Works Department to make a purchase in cash, Department of Public Works has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, Department of Public Works to stop the fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post other fixed assets, as well as in the presentation and disclosure, the Department of Public Works has revealed the fixed assets in accordance with accounting standards applicable rule.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Yefta Masipuang ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Analysis Method ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Way

This study aimed to analyze the accounting treatment for fixed assets in Manado what BKD in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 on fixed assets. The method used is descriptive analysis method with a way of understanding reality and compare it with the theory that the researchers studied so it can be concluded. In the research entity accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets of the entity making a purchase in cash, the entity has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, the entities stop fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post of other fixed assets , as well as in the presentation and disclosure, the entity has revealed the fixed assets in accordance with accounting standards applicable rule.

scholarly journals EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Getruida Neni Revina Najoan ◽  
Jantje J. Tinangon ◽  
Stanley Kho Walandouw
Keyword(s):  
Research Methods ◽  
Government Regulation ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Governmental Accounting ◽  
North Sulawesi ◽  
Government Functions ◽  
Fixed Assets ◽  
Qualitative Descriptive

Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Sahril Rumbaru ◽  
Inggriani Elim ◽  
Meyli Y. B. Kalalo
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Fiscal Year ◽  
Fixed Asset ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fresly Kornelius Engka ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Reliable Information ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Fixed Assets ◽  
Classification Recognition

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset

scholarly journals ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Novita Melina Kumesan ◽  
Lintje Kalangi ◽  
Robert Lambey
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Financial Position ◽  
Government Accounting ◽  
Fixed Assets ◽  
Do So

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

scholarly journals MELIHAT PERLUNYA PEMERINTAH MELAKUKAN PROGRAM REVALUASI ASET BARANG MILIK NEGARA

2020 ◽  
Vol 1 (2) ◽  
pp. 1-8
Author(s):  
Agung Yuniarto
Keyword(s):  
Central Government ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Fair Value ◽  
Financial Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
Acquisition Costs ◽  
The Government ◽  
Financial Balance

ABSTRACTThe Revaluation of State Assets (BMN) asset program is a revaluation of assets that belong to the state, the purpose is to increase the validity of the value of BMN in the central government balance sheet, to become the underlying assets for the issuance of State Sharia Securities (SBSN), as well as building a BMN database better. The object of revaluation is fixed assets in the form of land, buildings and buildings, roads, irrigation and networks. This study explains and analyzes the problems of implementing the BMN Asset Revaluation in Indonesia. The results of this study are the government's initial efforts to improve the administration and fair value of BMN in the form of fixed assets, then presented in the central government's financial balance sheet to improve the quality of the central government's financial statements (LKPP). But this decision to revaluate is contrary to the Financial Accounting Standards and Government Accounting Standards (SAK / SAP), which adhere to asset valuations based on acquisition costs or exchange rates. However, it was concluded that the Government Accounting Standards Committee (KSAP) letter. support reporting the results of the 2017 fixed assets revaluation into LKPP, and revaluation by the government is indeed needed. ABSTRAKProgram Revaluasi aset Barang Milik Negara (BMN) adalah penilaian kembali aset-aset yang menjadi milik negara, tujuannya adalah meningkatkan validitas nilai BMN pada dalam laporan keuangan pemerintah pusat, sebagai underlying aset dalam penerbitan Surat Berharga Syariah Negara (SBSN), sekaligus pembentukan data base BMN yang lebih baik. Objek yang dilakukan revaluasi adalah berupa aset tetap Tanah, Bangunan, Jaringan, Jalan, dan Irigasi. Studi ini menganalisa serta menjelaskan permasalahan pelaksanaan Revaluasi Aset BMN di Indonesia. Dari hasil studi ini menjadi kerja keras pemerintah untuk memperbaiki nilai wajar  dan penatausahaan atas BMN aset tetap, yang disajikan dalam laporan keuangan pemerintah pusat dalam meningkatkan kualitas laporan keuangan pemerintah pusat (LKPP). Tetapi keputusan melakukan revaluasi ini bertentangan dengan Standar Akuntan Keuangan dan Standar Akuntansi Pemerintah (SAK/SAP), dimana menganut penilaian aset berdasarkan harga perolehan atau harga pertukaran. Akan tetapi telah disimpulkan bahwa surat Komite Standar Akuntansi Pemerintah (KSAP). mendukung pelaporan hasil revaluasi aset tetap 2017 kedalam LKPP, dan revaluasi yang dilakukan pemerintah memang diperlukan. 

scholarly journals PENERAPAN PP NO.71 TAHUN 2010 DALAM PELAPORAN AKUNTANSI BELANJA DINAS PEKERJAAN UMUM KOTA KOTAMOBAGU TAHUN ANGGARAN 2014

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Dedy Kurniawan Kiay Demak ◽  
Jullie J. Sondakh ◽  
Steven Tangkuman
Keyword(s):  
Government Regulation ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Public Works ◽  
Financial Statement ◽  
Governmental Accounting ◽  
The Public ◽  
The Government

After the revision which takes about five years, Government Regulation in 2005 No.24, now is changed to be the Government Regulation in 2010 No.71 concerning Governmental Accounting Standards, also bring changes in standards and mechanisms in Government especially in expenditure statements. The aims of this research are to determine the form of presenting and reporting of expenditure accounting in Public Works Department in Kotamobagu City with the implementation of Government regulation 2010 No.71. This research uses the method of descriptive analysis. The results are in 2013 to 2014, the Public Works Department in Kotamobagu City has not yet applying the Government Regulation 2010 No.71 in presenting of expenditure reports, however it suits with the Government Regulation in 2005 No.24. The differences are placed in expenditure of transactions recording, also in financial statement. It is expected in the next year of budgets, Public Works Department is supposed to be fully guided by the regulation of Ministry of Home Affairs 2013 No.64, and also apply the Government Regulation 2010 No.71 in presenting the financial statement especially for expenditure.

scholarly journals IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ridel Fendri Selah ◽  
Ventje Ilat
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Fixed Asset ◽  
Financial Report ◽  
Government Accounting ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
The Difference ◽  
The Government

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

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