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ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE

Jurnal Cakrawala Akuntansi · Vol. 17 No. 2 (2025) · hlm. 215–226

DOI
10.22437/jca.v17i2.45300
ISSN
3123-1918, 1979-4851
Terbit
2025-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.

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Wiralestari WiralestariAfiliasi tidak diketahui4
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Lutfi LutfiState University of Makassar2
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Sumarni SumarniHasanuddin University1
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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE</dc:title>
	<dc:creator xml:lang="en">Zazatia, Zazatia</dc:creator>
	<dc:creator xml:lang="en">Sam, Iskandar</dc:creator>
	<dc:creator xml:lang="en">Friyani, Rita</dc:creator>
	<dc:subject xml:lang="en">Fixed Assets</dc:subject>
	<dc:subject xml:lang="en">Recognition</dc:subject>
	<dc:subject xml:lang="en">Measurement</dc:subject>
	<dc:subject xml:lang="en">Depreciation</dc:subject>
	<dc:subject xml:lang="en">Disclosure</dc:subject>
	<dc:description xml:lang="en">This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting.
Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/45300</dc:identifier>
	<dc:identifier>10.22437/jca.v17i2.45300</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi; 215-226</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/45300/22479</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Zazatia zaza, Iskandar Sam, Rita Friyani</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>