Analisis Pengelolaan Akuntansi Aset Tetap Berdasarkan PSAP No 07 Pada Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Lumajang

Abstract

This study aims to determine the implementation of fixed asset management at the Regional Disaster Management Agency (RDMA) of Lumajang Regency in accordance with SoGAS 07 and what obstacles hinder the implementation of fixed asset management. As one of the government agencies, it is required to prepare and present financial reports that cover all financial conditions for one year, including the fixed conditions. Asset accounting management remains the main focus because, it has significant value and has a high level of complexity. The thing that the government pays attention to with the existence of managed fixed assets is management. In the Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Accrual-based Government Accounting Standards. GAS Statement of Government Accounting Standards (SoGAS) 07 regarding accounting for fixed assets. The data analysis method used is descriptive qualitative method. The types of data used are primary and secondary data. Data collection techniques used are interviews, documentation and observation. The results of this study show that the accounting management of fixed assets at the Regional Disaster Management Agency (RDMA) of Lumajang Regency which includes Recognition, Measurement, Depreciation, and Disclosure in the 2018-2020 period can be said to be in accordance with the provisions in PSAP 07. Constraints in the implementation of fixed asset management exist Minutes of Handover (MoH).