{"title":"2021 年茂物市住房和安置办公室固定资产的会计处理以第 07 号 PSAP 为基础","authors":"Agung Tri Nugraha, Heri Susanto","doi":"10.37641/jiakes.v11i3.1868","DOIUrl":null,"url":null,"abstract":"This study aims to analyze compability accounting treatment of fixed assets in Dinas Perumahan dan Permukiman Kota Bogor based on PSAP number 07 2010 about fixed assets. The variables on this study is accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor period 2021 and PSAP 07 2010, the result of this study are there is a non compability accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor based on PSAP 07 2010, the effect is there is some fixed assets that out of useful year but still recorded in fixed assets.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"6 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07\",\"authors\":\"Agung Tri Nugraha, Heri Susanto\",\"doi\":\"10.37641/jiakes.v11i3.1868\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze compability accounting treatment of fixed assets in Dinas Perumahan dan Permukiman Kota Bogor based on PSAP number 07 2010 about fixed assets. The variables on this study is accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor period 2021 and PSAP 07 2010, the result of this study are there is a non compability accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor based on PSAP 07 2010, the effect is there is some fixed assets that out of useful year but still recorded in fixed assets.\",\"PeriodicalId\":185775,\"journal\":{\"name\":\"Jurnal Ilmiah Akuntansi Kesatuan\",\"volume\":\"6 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Ilmiah Akuntansi Kesatuan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37641/jiakes.v11i3.1868\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Ilmiah Akuntansi Kesatuan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37641/jiakes.v11i3.1868","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在根据有关固定资产的 2010 年第 07 号 PSAP，分析 Dinas Perumahan dan Permukiman Kota Bogor 固定资产会计处理的兼容性。本研究的变量是 2021 年期间哥打茂物州 Dinas Perumahan dan Permukiman 公司固定资产的会计处理和 2010 年第 07 号 PSAP，本研究的结果是根据 2010 年第 07 号 PSAP，哥打茂物州 Dinas Perumahan dan Permukiman 公司固定资产的会计处理存在不兼容性，其影响是有些固定资产已经过了使用年限，但仍记录在固定资产中。
Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07
This study aims to analyze compability accounting treatment of fixed assets in Dinas Perumahan dan Permukiman Kota Bogor based on PSAP number 07 2010 about fixed assets. The variables on this study is accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor period 2021 and PSAP 07 2010, the result of this study are there is a non compability accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor based on PSAP 07 2010, the effect is there is some fixed assets that out of useful year but still recorded in fixed assets.
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