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All Journal Jurnal Akuntansi dan Pajak MBR (Management and Business Review) Assets: Jurnal Akuntansi dan Pendidikan Develop Eksis: Jurnal Riset Ekonomi dan Bisnis Ekonis: Jurnal Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Bilancia : Jurnal Ilmiah Akuntansi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF)
Langgeng Prayitno Utomo
STIE PGRI Dewantara Jombang
Economics, Econometrics & Finance Education Environmental Science Social Sciences Transportation Other

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Journal : JAD: Jurnal Riset Akuntansi

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PERLAKUAN AKUNTANSI UNTUK HERITAGE ASSET PADA PENINGGALAN PURBAKALA Langgeng Prayitno Utomo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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Abstract

This study aims to assess the accounting treatment for heritage assets at the Mojokerto Cultural Heritage Preservation Center. This study used a qualitative approach. The data used was primary data obtained through in-depth interviews with informants. In addition, secondary data in the form of financial reports were also used to complete the research. The analysis tool used source triangulation. The results showed that the management of historical assets at the Mojokerto Cultural Heritage Preservation Center was in accordance with the Government Accounting Standard Guidelines 07, which was recognized after a letter of determination from the authorities was issued. Although the valuation of historic assets was still having difficulty determining the method that was in accordance with Government Accounting Standard Guidelines 07, namely historical assets were valued at zero and disclosed in the Notes to Financial Statements without value by only stating the number of units of the historic asset and only recording the price of the fee for the discovery of historical objects at the registration section at the Mojokerto Cultural Conservation Preservation Center
Co-Authors Benih Hartanti Chusnul Rofiah Kristin Juwita Nur Anisah Nuri Purwanto Rachyu Purbowati Rita Mutiarni Siti Zuhroh Yuniep Mujati Suaidah