Analisis Perlakuan Akuntansi Aset Tetap Dinas Koperasi Dan Usaha Mikro Kabupaten Jember

Amalia, Rizqi Zida (2026) Analisis Perlakuan Akuntansi Aset Tetap Dinas Koperasi Dan Usaha Mikro Kabupaten Jember. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze whether the accounting treatment of fixed assets at the Department of Cooperatives and Micro Enterprises of Jember Regency complies with the provisions set out in Government Accounting Standards Statement (PSAP) No. 07. Fixed assets are a crucial component of local government financial reports, requiring transparent and accountable management to support operations and public services. This research adopts a descriptive qualitative approach, utilizing data collection tech niques such as interviews, observations, and documentation. The results of the analysis indicate that the accounting treatment of fixed assets including recognition, classification, measurement, post-acquisition expenditures, depreciation, and disposal has been implemented in accordance with PSAP No. 07.

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