Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 Tentang Akuntansi Aset Tetap dan Pengelolaan Barang Milik Negara pada Badan Pemeriksa Keuangan Republik Indonesia
This study is a qualitative research that aims to find out how the application of fixed asset accounting with accounting standards applies and the management of state property at Badan Pemeriksa Keuangan Republic of Indonesia. The treatment of fixed assets in question includes recognition, measureme...
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2021-07-15.
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| 100 | 1 | 0 | |a Muhammad Ferdi Andrasito, . |e author |
| 245 | 0 | 0 | |a Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 Tentang Akuntansi Aset Tetap dan Pengelolaan Barang Milik Negara pada Badan Pemeriksa Keuangan Republik Indonesia |
| 260 | |c 2021-07-15. | ||
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| 500 | |a http://repository.upnvj.ac.id/12046/12/LAMPIRAN.pdf | ||
| 500 | |a http://repository.upnvj.ac.id/12046/11/ARTIKEL%20KI.pdf | ||
| 520 | |a This study is a qualitative research that aims to find out how the application of fixed asset accounting with accounting standards applies and the management of state property at Badan Pemeriksa Keuangan Republic of Indonesia. The treatment of fixed assets in question includes recognition, measurement, expenditure after acquisition, depreciation, revaluation, termination and disposal, as well as disclosure of fixed assets, and management of BMN which includes the management cycle and the systematics of accounting, inventory and reporting. The applicable standards included in this study are the Statement of Governmental Accounting Standards No.07 and Government Regulation No.28. This study uses a qualitative method with an interpretive paradigm through a phenomenological approach. Data collection techniques used are observation, interviews, and documentation as supporting data for the research. The results of this study indicate that the application of fixed asset accounting at BPK RI is in accordance with PSAP 07, and BPK applies 10 of 11 BMN management cycles as regulated in Government Regulation No.28 | ||
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