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DC Field | Value | Language |
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dc.contributor.author | Sari, Widya Fadillah | - |
dc.date.accessioned | 2022-12-16T03:44:38Z | - |
dc.date.available | 2022-12-16T03:44:38Z | - |
dc.date.issued | 2022-09-22 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/18814 | - |
dc.description | 82 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan No. 07 Pada Badan Pengelolaan Keuangan Dan Aset Daerah Provinsi Sumatera Utara. Jenis penelitian yang digunakan adalah penelitian deskriptif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik yang digunakan peneliti untuk mengumpulkan data adalah wawancara dan dokumentasi. Teknik yang digunakan peneliti untuk menganalisis data adalah teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa, perlakuan akuntansi aset tetap termasuk didalamnya Klasifikasi, Pengakuan, Pengukuran, Pengeluaran Setelah Perolehan, Penyusutan, Penghentian dan Pelepasan serta Pengungkapan Aset Tetap pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara telah sesuai dengan PSAP No. 07 dalam Peraturan Pemerintah Nomor 71 Tahun 2010. This study aims to determine the Accounting Treatment of Fixed Assets Based on the Statement of Government Accounting Standards No. 07 At the Regional Financial and Asset Management Agency of North Sumatra Province. The type of research used is descriptive research. Sources of data used in this study are primary data and secondary data. The technique used by researchers to collect data is interviews and documentation. The technique used by the researcher to analyze the data is a qualitative descriptive analysis technique. The results of this study indicate that, the accounting treatment of fixed assets including Classification, Recognition, Measurement, Expenditures After Acquisition, Depreciation, Termination and Disposal and Disclosure of Fixed Assets at the Regional Financial and Asset Management Agency of North Sumatra Province is in accordance with PSAP No. 07 in Government Regulation Number 71 of 2010. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330179 | - |
dc.subject | perlakuan aset tetap | en_US |
dc.subject | pernyataan standar akuntansi pemerintahan no. 07 | en_US |
dc.subject | treatment of fixed assets | en_US |
dc.subject | statement of governmental accounting standards no. 07 | en_US |
dc.title | Perbandingan Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara | en_US |
dc.title.alternative | Comparison of Accounting Treatment of Fixed Assets Based on Statement of Government Accounting Standards Number 07 at the Regional Financial and Asset Management Agency of North Sumatra Province | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330179 - Widya Fadillah Sari - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 2.02 MB | Adobe PDF | View/Open |
178330179 - Widya Fadillah Sari - Chapter IV.pdf Restricted Access | Chapter IV | 701.98 kB | Adobe PDF | View/Open Request a copy |
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