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All Journal Jurnal Akuntansi Indonesia Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ekuilnomi Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Eliza Noviriani
Politeknik Negeri Sambas
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Journal : Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)

 1 
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP / BARANG MILIK DAERAH ALAT BESAR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN SAMBAS Eliza Noviriani
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 3 No. 1 (2021): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v3i1.791

Abstract

Analysis of Accounting Treatment of Fixed Assets/Regional Property Large Tools of the Public Works and Spatial Planning Office of Sambas Regency. This research aims to find out how the accounting treatment of fixed assets especially large equipment tools at the Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Sambas in 2020. The main reason why to do this research is researcher sees there’s many several large equipment tools that becomes wrecked and abandoned, so the researcher raises this title of research for scription. Type of this research is qualitative with a transcendental phenomenology approach, for the data used are primary data obtained directly from data sources and interviews result, and for secondary data obtained indirectly such as journals, books, and Government Regulation Number 71 of 2010. Data collecting’s techniques using interviews, observation, and documentation. Analysis of the treatment of fixed assets especially large equipment tools is used by refer to Government Regulation Number 71 of 2010 concerning Statement of Government Accounting Standard Number 07 about the treatment of fixed assets, Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Sambas for treatment of fixed assets especially large equipment tools has been fully referred to Government Regulation Number 71 of 2010 concerning Statement of Government Accounting Standard Number 07.
Co-Authors Annisa Fitriana Anniza Dwi Febrianty Ee Zurmansyah Eko Febri Lusiono Lailatul Mukaramah Lailatul Mukaromah Munandar Soraya Soraya U Ari Alrizwan Unti Ludigdo Zaki Baridwan Zulham Al Farizi