ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR WALIKOTA ADMINISTRASI JAKARTA TIMUR

HARYANTO, ERZHA FAIRUZ (2020) ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR WALIKOTA ADMINISTRASI JAKARTA TIMUR. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Erzha Fairuz Haryanto, 2020, 1704517009, Analysis of The Application of Government Accounting Standards Accrual Basis Statement No. 7 About Accounting for Fixed Assets at The East Jakarta Mayor Office, D3 Accounting, Faculty of Economics State University of Jakarta. This research was conducted at The East Jakarta Mayor Office to analize the application of SGAS No. 07 on the treatment of fixed assets in financial statements of East Jakarta City Administration Secretariat. The object used for this research were The Statement of Financial Position and The Notes of Financial Statements. In adjusting to the applicable statements, researcher compared the financial statements of 2014 and 2018 to see the differences or improvements that occurred in about 4 years. The method used for this research is descriptive qualitative which means a research that describes data based on the fact in the field as describing the compatibility between financial statements especially fixed assets and SGAS No. 07. Researcher also use the comparative method to compare the presentation of financial statement of 2014 and 2018 to see the improvements on presenting the financial statements. The type of data used were primary data and secondary data. The result of this research claimed that as a whole the fixed assets treatment in East Jakarta City Administration Secretariat is almost accordance with SGAS No. 07, because there are some of it are still not in accordance with SGAS No. 07. The difference spotted in the presentation of financial statement especially fixed assets presentation of 2014 and 2018 is the difference that shows improvements and more accordance to SGAS No. 07. Keywords: SGAS No. 07, PP No. 71 of 2010, The Treatment of Fixed Assets, The Notes of Financial Statements, The Statement of Financial Position

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