ANALISIS PENGAKUAN, PENGUKURAN, PENILAIAN DAN PENGUNGKAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAP No.07 PADA POLITEKNIK NEGERI UJUNG PANDANG

Abstract

The aim of this research is to analysis the accounting treatment of fixed assets managed by State Polytechnic ofUjung Pandang as so to whether the accounting treatment is in in line with PSAP No. 07. The research was conductedby using descriptive qualitative by comparing the requirement of PSAP No. 07 with the accounting treatmentparticularly in recognizing, measuring, and disclosing fixed assets prepared by PNUP’s Accounting unit. Initial researchis conducted by preparing a table which is consisted key important indicators required by PSAP. In this point, data beingcollected and analysed through four different stages. The first stage is ensuring all assets are fulfill the definition ofassets. Secondly, all assets are being analyzed whether recognizing and measuring process have been treated with PSAPand, all assets were assigned with proper valuation methods and disclosed in to financial statements. It can be concludedthat all assets managed by State Polytechnic of Ujung Pandang have been treated in accordance with PSAP No. 07.