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ABSTRACT
REVEALING THE ACCOUNTING TREATMENT OF
HERITAGE ASSETS
(INTERPRETIVE STUDY AT MUSEUM SEMARAJAYA KLUNGKUNG)
This research is motivated by the accounting policies that the government
do not require presents heritage assets in the balance sheet, however, the asset
should be disclosed in the Notes to the Financial Statements (CaLK). The study
aims to explore the understanding of the actors from their experience directly
involved in the management of heritage assets in the Museum Semarajaya. The
study evaluated the accounting treatment in the context of the recognition,
assessment and disclosure of heritage assets.
In order to explore the understanding of the accounting treament from the
perspective of the informant, is used as a case study approach with intepretif
paradigm, where data obtained in accordance with the facts or phenomena that
occur in the field. To obtain the required data and in accordance with the subject
matter under study, researchers used data collection methods that complement
each other is an interview, documentation and observation. Data is presented in
narrative form in the form of direct quotes from informants in the study. Data
obtained from the interpretation of the informant then analyzed in depth.
Results of the study indicate that the informant understands the definition
of heritage assets from viewpoint of the fixed assets and cultural heritage. Other
findings that heritage assets that can be recognized in the balance sheet was
obtained in the current period. Assessment used with an historical cost which is
considered as the relevant attributes. However, the accounting practices of
heritage assets in financial reporting is not in accordance with the accounting
standards set by the government. The existence of the museum historic assets that
can not be identified value has not been presented and disclosed in Financial
Statement.
Keywords: Accounting, heritage assets, recognition, assessment, disclosure,
financial statements.
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