The management of fixed assets in accordance with PSAP No. 07 plays a crucial role in promoting accountable and transparent financial management at Community Health Centers (Puskesmas). However, its implementation still faces several challenges, resulting in practices that have not yet fully complied with the established standards. This condition indicates that improvements are still needed to ensure that fixed asset management is carried out more effectively and in line with the applicable regulations. Therefore, this study aims to examine the extent to which fixed asset management at a Puskesmas complies with the provisions of PSAP No. 07, while also identifying the forms of non-compliance that continue to occur in practice. This study employed a qualitative method using a case study approach. Data were collected through semi-structured interviews and document analysis, while data analysis was conducted by comparing field findings against the pro visions of PSAP No. 07. The results reveal that the management of fixed assets has not fully complied with the requirements of PSAP No. 07, as discrepancies were found between inventory records and the actual physical condition of the assets. Accordingly, regular updates of inventory records, improved asset labeling, more efficient administrative procedures for asset recognition and disposal, and stronger internal controls over asset management are necessary to ensure compliance with PSAP No. 07.