Open AccessANALISIS IMPLEMENTASI PSAP NO.07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”
Author(s) -
Misye Nikijuluw,
Jantje J. Tinangon,
Heince R. N. Wokas
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.01.17135.2017
Subject(s) - fixed asset , business , accounting , order (exchange) , operations management , financial management , value (mathematics) , finance , economics , mathematics , statistics , production (economics) , microeconomics
Goverment Accounting Standards (PSAP) No. 07 is the standard for accounting of fied assets in order to generate reliable information in the financial statements. The purpose of this study is to determine whether or not the implementation of PSAP No. 07 is appropriate. The center for advanced arrangement of brightness in inventory cards,transactions,and financial statements. Method used is descriptive.Results show BPLU “Senjah Cerah” that the classification of disclosure is appropriate and disposal, fixed assets with after acquisition depreciates with PSAP No. 07 but it should be an actual fied assets value notKeywords : PSAP 07, Fixed Assets