PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito)
Abstract: This study aimed to
analyze and understand the accounting problems of heritage assets: recognition,
valuation and disclosure. Heritage assets is asset that has environment,
culture, and nation history value. The advantage of them is not only for
ideology importance and academic, but also as economic resource.
The observation use case study approach. Data based on the interviews to
the managers of Ronggowarsito Museum, related agencies, academics, and
antiquities collector; and also the documents analysis found directly on the
field. Then, relate them to the available literacy.
Based on the research, it is concluded that there is not an appropriate
definition to the heritage assets. The informant tends to relate it with
Cultural Conservation. Besides the related parties still find some difficulties
doing the same economic valuation for all kinds of heritage assets. Procurement
of collection is based on the price or value on the Governor Regulation about
The Standardization of Activity Cost and Honorarium of Preservation Cost and
The Standardization of Supplying Goods/ Sevices Price. But, accountancy
practice of heritage assets on managing Ronggowarsito Central Java Museum has
appropriate to the accountancy standard as managed by government which stated
in CaLK without value.
Penulis: Retha Maya Masitta,
Anis Chariri
Kode Jurnal: jpakuntansidd150797
