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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) AKTSAR: Jurnal Akuntansi Syariah International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa I-Com : Indonesian Community Journal Procedia of Social Sciences and Humanities
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal of Accounting and Investment

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Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.654 KB) | DOI: 10.18196/jai.2101138

Abstract

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.
Co-Authors Ade irma Suryani Lating Aisha Hanif Ajeng Tita Nawangsari Arief Senja Fitrani, Arief Senja Atina Nabila Atina Nabila Ade Prasetya Binti Nadhifa Binti Nadhifah Binti Shofiatul Jannah Clarisa Ika Candrawati Detak Prapanca Dina Dwi Oktaviarini Eva Hidayatul Khusnah Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari Indah Apriliana Sari W. Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nawangsari, Ajeng Tita Nihlatul Qudus Sukma Nirwana Ratna Anggraini Aripratiwi Retno Wulandari RIMA AZARA Rizki Eka Febriansah Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum