Published: 2025-07-10
Analisis Pengelolaan Akuntansi Aset Tetap Berdasarkan PSAP 07 pada Badan Penanggulangan Bencana Daerah (BPBD) Kota Tanjung Balai
DOI: 10.35870/emt.v9i3.4839
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Abstract
The purpose of this study was to determine the causes of fixed asset management at the Tanjung Balai City Regional Disaster Management Agency which was not in accordance with PSAP 07 and to determine the management of the granting of fixed asset usage rights according to PSAP 07. The data collection techniques used in this study were interview and documentation techniques. This study used descriptive qualitative research. The results of the study indicate that fixed asset accounting at the Tanjung Balai City BPBD has not been fully implemented and in accordance with PSAP 07. This is evidenced by the land owned not being intended for sale but rather used for agencies, as well as vehicles. The lack of transparency of fixed asset data for 2019-2023 makes these fixed assets one of the problems that are not in accordance with PSAP 07. And there is an error in recognition in the maintenance of fixed assets in the form of rubber boats and motorbikes, so that these assets are damaged, this is because the lack of budget is the cause of the absence of a maintenance budget which can result in damage to these assets.
Keywords
Fixed Assets ; BPBD ; PSAP 07
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4839
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Heriandy Panjaitan
Universitas Muslim Nusantara, Kota Medan, Provinsi Sumatera Utara, Indonesia
Henny Andriyani Wirananda
Universitas Muslim Nusantara, Kota Medan, Provinsi Sumatera Utara, Indonesia
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