Menyibak Penerapan PSAP 07 Aset Bersejarah terhadap Penyajian Laporan Keuangan

(Studi pada Museum Daerah Kabupaten Sambas)

  • Lailatul Mukaromah Politeknik Negeri Sambas
  • Eliza Noviriani Politeknik Negeri Sambas
  • EE Zurmansyah Politeknik Negeri Sambas
  • Munandar Politeknik Negeri Sambas
DOI: https://doi.org/10.35313/ialj.v4i2.5760
Keywords: Historic Assets, Sambas Regional Museum, PSAP No. 07

Abstract

This research aims to understand and study how the accounting treatment in the financial reporting of assets against historical assets in the Regional Museum of Sambas Regency in accordance with PSAP Number 07 of 2010. Researchers chose the Sambas Regency regional museum also experienced obstacles in the process of recording, valuation and presentation in the financial statements. The research method uses qualitative where the researcher observes the object to get natural or not made up data. The results obtained that the process of recording, valuing and presenting historical assets at the Sambas Regency Regional museum is in accordance with PSAP 07 of 2010. However, there are still some historical assets in the museum that have not been accommodated and have not been reported at the Regional Finance Agency of Sambas Regency.

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Published
2024-03-28
How to Cite
Mukaromah, L., Noviriani, E., Zurmansyah, E., & Munandar. (2024). Menyibak Penerapan PSAP 07 Aset Bersejarah terhadap Penyajian Laporan Keuangan. Indonesian Accounting Literacy Journal, 4(2), 42 - 52. https://doi.org/10.35313/ialj.v4i2.5760
Issue
Vol 4 No 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Section
Articles