Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Analysis of Applicatioan PSAP 07: Accounting of Fixed Assets in Badan Narkotika Nasional (BNN) Kabupaten Buleleng

Authors
Ni Luh Asri Savitri1, *, Made Arie Wahyuni1, Diota Prameswari Vijaya1
1Department of Economics and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: asri.savitri@undiksha.ac.id
Corresponding Author
Ni Luh Asri Savitri
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.031How to use a DOI?
Keywords
Badan Narkotika Nasional; Fixed asets; Statement of Government Accounting Standard No.07
Abstract

Good government is the government that presents its financial statements based on the Government Accounting Standards contained in PSAP No. 07 and reported in a transparent and accountable manner. One of the elements contained in the financial statements is fixed assets. Fixed assets are assets owned by government institutions that are used for government activities and are not for sale. This study aims to analyze the suitability of the treatment of fixed assets in one of the government institutions in Buleleng Regency, namely the National Narcotics Agency or Badan Narkotika Nasional (BNN) with PSAP No.07 on fixed assets. The data collecting method in this study was through observation, interviews, and documentation. Researchers made observations by asking the research object, in this case, the manager of the State Property or Badan Milik Negara (BMN). The data that has been collected is then analyzed using descriptive analysis techniques. Sources of data used by the researchers are secondary data and primary data. Secondary data is indirectly obtained sources of data, such as journals, books, and the internet. While primary data is data obtained from observations and interviews with managers of BMN which in this case is appointed to manage fixed assets.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.031How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Luh Asri Savitri
AU  - Made Arie Wahyuni
AU  - Diota Prameswari Vijaya
PY  - 2021
DA  - 2021/11/25
TI  - Analysis of Applicatioan PSAP 07: Accounting of Fixed Assets in Badan Narkotika Nasional (BNN) Kabupaten Buleleng
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 205
EP  - 210
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.031
DO  - 10.2991/aebmr.k.211124.031
ID  - Savitri2021
ER  -