PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH (Studi Fenomenologi pada Pengelolaan Candi Borobudur)
Abstract: This study is the
phenomenon of the accounting treatment applied to heritage assets in Indonesia,
both in terms of recognition, valuation, and disclosure in the financial
statements. The focus of this study is an analysis of the accounting treatment
in the management of Borobudur. This study aimed to: understand the
significance of historic assets (heritage assets), describes the methods used
to assess the Borobudur temple, explaining Borobudur’s disclosure in the
financial statements, and analyze the appropriateness of the accounting
standards applicable to the accounting for current Borobudur. The results of this
study indicate that there is no precise definition of heritage assets. This is
evidenced by the exposure to most of the informants who always associate with
the historic definition of asset definition Heritage so there is confusion
between the two. In addition, the manager of Borobudur is still experiencing
difficulties in assessing valuation on heritage assets . However , the practice
of accounting in the management of Borobudur Temple is considered to be in
accordance with the accounting standards set by the government , which is
presented and disclosed in CaLK without value .
Penulis: Fauziah Galuh
Anggraini, Anis Chariri
Kode Jurnal: jpakuntansidd141080
