Penerapan AKuntansi Aset Tetap Berdasarkan SAP no 07 tentang aset tetap pada dinas PUPR Kabupaten Situbondo

Fixed assets are assets that have a physical form and provide economic benefits to business entities for more than one accounting period in the future (Purba, 2013: 2). The Government Accounting Standards Statement (PSAP No. 07-2010) is defined as tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or used for public purposes. This study aims to determine the extent of the application of fixed asset accounting in the public works department and spatial planning (DPUPR) of Situbondo Regency has implemented SAP No.07 About fixed asset accounting. This research uses descriptive qualitative method. The types of data used are primary data and secondary data. Data collection method is done by interview and documentation. The results of this study indicate that the application of fixed asset accounting in the PUPR service is not in accordance with SAP No.07, due to the application of fixed assets in the PUPR service that should according to SAP No.07 accrual-based, but the cash-based PUPR service.
The results of research conducted on the application of fixed asset accounting based on Government Accounting Standards (SAP) No. 07 at the Public Works and Spatial Planning Office (DPUPR) of Situbondo Regency in presenting financial statements are not in accordance with SAP No. 07. According to a speaker at the PUPR Office it is already accrual-based. However, in reality the financial statements in the presentation are still cash-based. According to SAP No.07 regarding Accrual-based Accounting Financial Statements consisting of; Budget Realization Report (LRA), Report on Changes in Over budget Balance (SAL), Operational Report (LO), Statement of Changes in Equity, Balance Sheet, Cash Flow Statement, and Notes to Financial Statements. While the PUPR Office does not present accrual-based financial statements, but cash-based financial reports, so the financial reports are presented, namely Budget Realization Reports (LRA), Operational Reports (LO), Equity Changes and Balance Sheet Reports.

Keywords: Fix Assets, SAP No.07