ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NO. 07 PADA DINAS PENDIDIKAN PROVINSI SULAWESI SELATAN

Abstract

This research aims to analyze the accounting treatment of fixed assets based on PSAP No. 07 at the South Sulawesi Provincial Education Office. The variable of this research is the Accounting Treatment of Fixed Assets at the South Sulawesi Provincial Education Office as measured by PSAP No. 07, namely Recognition, Measurement and Disclosure. The research data used is the financial report of the South Sulawesi Provincial Education Office for 2023, especially the Balance Sheet, Depreciation Recapitulation Report and KIB C. Data collection techniques are documentation and interviews. Data analysis was carried out using qualitative descriptive methods. The results of this research indicate that the accounting treatment of fixed assets at the South Sulawesi Provincial Education Office is in accordance with PSAP No. 07.