Analysis of the Accounting Treatment of Land, Fixed Assets Based on PSAP No. 07 of 2010 at the Surabaya City Government

Adianti, Cindy (2022) Analysis of the Accounting Treatment of Land, Fixed Assets Based on PSAP No. 07 of 2010 at the Surabaya City Government. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Surabaya City Government which is located at Jl. Attorney General Suprapto No. 2 Ketabang Tile Surabaya City. Is part of the administration of government based on regional autonomy. In addition, the Surabaya City Government also has land fixed assets with a material value that is quite large compared to other assets and there is an increase every year. It is also known that at the beginning of 2019 as many as 500 assets of the Surabaya City Government were in the process of being certified. Based on this, the Surabaya City Government needs to do an analysis of the accounting treatment of land fixed assets. The purpose of this research is as described in the formulation of the problem above. That is to know the accounting treatment of land fixed assets at the Surabaya City Government. The research design uses descriptive quantitative, namely to provide a systematic description of scientific information originating from the subject or object of research and to analyze a phenomenon or facts based on applicable theories or rules. With a combination of descriptions in the form of words and numbers. The results of this study indicate that the factor of an increase in land fixed assets of the Surabaya City Government every year occurs because of land procurement based on LRA, land acquisition based on LO, KDP fixed assets which are reclassified into land fixed assets, reclassification, inventory, value correction, land assets. unregistered and debt. In addition, the accounting treatment of land assets of the Surabaya City Government as stated in the Surabaya Mayor Regulation Number 74 of 2015 regarding measurement and disclosure is in accordance with PSAP 07 concerning Fixed Assets Accounting. However, the recognition and presentation is not appropriate because there are 5,850 land assets that have not been certified in 2019 and there is a mismatch between the total land assets in the 2019 CaLK and the total details of land fixed assets in 2019. Keywords: Accounting Treatment Analysis, Land Fixed Assets, PSAP 07

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Analisis Perlakuan Akuntansi, Aset Tetap Tanah, PSAP 07
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221800037 Cindy Adianti
Date Deposited: 22 Mar 2022 02:17
Last Modified: 24 May 2022 04:03
URI: http://repository.untag-sby.ac.id/id/eprint/15181

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