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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) · pp. 215–226

DOI
10.22437/jca.v17i2.45300
ISSN
3123-1918, 1979-4851
Published
2025-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 108 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • State University of Makassar
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Wiralestari WiralestariAffiliation unknown4
Misni ErwatiAffiliation unknown3
Fredy OlimsarAffiliation unknown3
Lutfi LutfiState University of Makassar2
Haryadi HaryadiAffiliation unknown2
Wirmie Eka PutraAffiliation unknown2
Yudi YudiAffiliation unknown2
Wiwik TiswiyantiAffiliation unknown2
Afrizal AfrizalAffiliation unknown1
Enggar Diah Puspa ArumAffiliation unknown1
Sumarni SumarniHasanuddin University1
Sri RahayuHasanuddin University1
Edy ArisondhaAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Riski HernandoAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Dewi fitrianiAffiliation unknown1
Widya Sari WendryAffiliation unknown1
Nurhayani NurhayaniAffiliation unknown1
Wira LestariAffiliation unknown1
Novita Ekasari Dearmi ArtisAffiliation unknown1
Rico WijayaAffiliation unknown1
Enggar D. P. ArumAffiliation unknown1
Istiqomah MalindaAffiliation unknown1
Yuliana YulianaAffiliation unknown1
Nyimas Rania Kharissa LutfiaAffiliation unknown1
Nyimas Dian MaisyarahAffiliation unknown1
Muhammad Ariel Jackviando SitumorangAffiliation unknown1
Angga PratamaAffiliation unknown1
Yuliusman YuliusmanAffiliation unknown1
Nita RianiAffiliation unknown1
RAHAYU RAHAYUUniversitas Halu Oleo1
Riri Cofantry AnaguswaAffiliation unknown1
Susi SusantiAffiliation unknown1
Dica Lady SilveraAffiliation unknown1
Daniel Siswanto LubisAffiliation unknown1
Siska SafiraAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<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>