Analisis sistem pengelolaan barang berdasarkan SAP 07 ( aktiva tetap) pada SDN 08 Pontianak Barat



Government Accounting Standards Board Statement No. 07 is a standard set of Fixed Asset Accounting. Its purpose is to regulate the accounting treatment of accounting for fixed assets, which include the recognition, the determination of the carrying value, and the determination and the accounting treatment of the revaluation and impairment of fixed assets recorded.

Based on the results of the questionnaire was distributed, there are comparisons, Answer Option "A" private school public school 1.8% while only 0.2%. Option "B" private schools 4.9%, while public schools only 0.3%. choice answer "C" private schools 14.3%, while only 5% of public schools. To answer "D" and "E" state schools better than private schools with their respective presentations, answer "D" private schools by 47.8% while 48% of public schools, the answer "E" for 31.2% of private school 46.2% while public schools. This is proved by the results of the analysis carried out questionnaire, indicating that the better public schools in protecting assets compared with private schools.



Keywords: Government Accounting Standards No. 07, Fixed Assets, Fixed Asset Protection


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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

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