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This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

Article 468 paragraph (3) of the Election Law mandates that Bawaslu and its regional offices carry out the Settlement of Election Process Disputes (PSPP) through mediation or deliberation and consensus. This mediation is not optional but obligatory, aiming to reach an amicable agreement between the disputing parties. This process reflects Indonesia's local wisdom in resolving disputes peacefully through deliberation. Mediation or deliberation embodies Indonesia’s local wisdom in peacefully resolving disputes, providing psychological and political peace of mind for the parties involved through a win-win solution approach. In PSPP, mediation is prioritized to achieve a fair agreement for all disputing parties. The method used is normative juridical and employs descriptive analysis. In the 2024 elections, the number of PSPP applications decreased significantly, but the quality of dispute resolution through mediation improved. According to Bawaslu RI data as of March 25, 2024, 64.46% of disputes at the stage of determining the Provisional Candidate List (DCS) and the Final Candidate List (DCT) were resolved through mediation, 83.87% at the stage of changes to the DCT, and 97.34% for the Settlement of Disputes between Election Participants (PSAP). For the verification and determination of political parties, 16.67% were resolved through mediation. This success was supported by mediator training, the enhancement of election supervisors’ capacities, as well as representative technical guidelines from Bawaslu RI, along with the strong commitment of all election supervisors.

This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.

This research was conducted to know the presentation and accountability of UPT Puskesmas Modopuro financial reports when viewed from PSAP No. 13. This study used a qualitative method with data collection techniques in three ways, namely observation, interviews, and documentation. The results of this study indicate that the presentation and accountability of the Modopuro Health Center Financial Report when viewed from PSAP Number 13 has been implemented since 2019 accompanied by a supervisor from the Health Service and its implementation has been carried out by PSAP Number 13.