Jurnal Akuntansi AKUNESA
Vol 7, No 2 (2019): AKUNESA (Januari 2019)

PENILAIAN KEMUNCAK DAN ARCA MENURUT BALAI PELESTARIAN CAGAR BUDAYA JAWA TIMUR

Khildun Nimah, Kubiyah (Unknown)
WURYANI, ENI (Unknown)



Article Info

Publish Date
03 Jul 2019

Abstract

This research aims to identify the assessment of peak and statue according to the East Java Cultural Heritage Conservation Centre. This research uses descriptive-qualitative method. The result of this research is that the peak using estimation from many experts, but they use fair value, replacement value, comparative value, and important value as the basic to estimate the value. Statue of Agastya is summing fair value and replacement value. After that, important value was counted by using Delphi scale, in which 0 is considered not important, 1 is quite important, 2 is important, 3 is very important. Then, it?s converted in the form of percentage: 0% is considered not important, 25% is quite important, 50% is important, and 75%-100% is very important. The percentage of the important value is multiplied by replacement value. Then, the results are summed with the replacement value.Keywords: Historical Assets, Assessment of historic assets, peak, statues

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Journal Info

Abbrev

jurnal-akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan. ...