Perlakuan Akuntansi Aset Tetap Menurut PP No. 71 Tahun 2010 pada Dinas Koperasi dan Usaha Mikro Kabupaten Lumajang


  • Anita Pratama Devi STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang


Treatment of fixed assets, fixed assets


Fixed Assets are in a company or government company property is relatively permanent because when the company builds the entity must have thought about the future. The economy that developed in the current era is quite rapid, the role of cooperatives in advancing the economy of a country is very large. The more rapid development of technology at this time the community has also thought rationally that about the importance of entrepreneurship. The problem is the method of accounting for fixed assets (recognition, measurement, assessment and reporting) at the Cooperative and Micro Business Office already or not in accordance with PP No. 71 of 2010. Data collection methods used are documentation, documentation is a technique of collecting data using archives, notes or technical manuals related to the object of research. The results of this study indicate that the Fixed Asset Accounting treatment at the Cooperative and Micro Business Service is partially not in accordance with PSAP 07 / PP 2010. The conclusion of this study is for recognition, presentation and disclosure in accordance with PP No 71 of 2010, but on measuring fixed assets not in accordance with applicable policies.


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