Accounting measures of historical assets “Situs Watu Gong” Malang
Keywords:recognition, measurement, presentation, disclosure, historical asset
Numerous government bodies continue to experience difficulties in accounting for historical assets. The purpose of this research is to ascertain the identification, quantification, presentation, and disclosure of historical assets, particularly the Situs Watu Gong in Malang, East Java. The purpose of this study is to contribute to the concept of identifying, measuring, presenting, and also exposing historical assets through the use of a qualitative technique and a case study at the Situs Watu Gong. The data collection approaches used were observation, interviewing, and documentation. As a result of this investigation, it was determined that the manager of the Situs Watu Gong did not properly account for previous assets. The manager of the Situs Watu Gong should have valued historical assets at cost and measured them using the cost technique. Historic assets are classed as fixed assets and are not included in PPE (Plant, Property, and Equipment) on the balance sheet.
Agustini, A. T., & Putra, H. S. (2011). Aset Bersejarah Dalam Pelaporan Keuangan Entitas Pemerintah. Jeam, X(1), 1–29. (jurnal.unej.ac.id/index.php/JEAM/article/view/1205), Accessed: 05 September 2021.
Australian Accounting Standard Board (AASB) 116. Property, Plant, and Equipment. Australian Accounting Standard Board of Australian Government. (online), (http://www.aasb.gov.au ), Accessed: 01 January 2021.
Aversano, N., & Ferrone, C. (2012). (2012). The accounting problem of heritage assets. (online), Accessed: 04 September 2021.
Bahtiar, A. dkk. (2002). Akuntansi Pemerintahan. Jakarta: Salemba Empat.
Chariri, A., & Anggraini, F. G. (2014). Perlakuan Akuntansi untuk Aset Bersejarah (Studi Fenomenologi pada Candi Borobudur). Diponegoro Journal of Accounting.Vol 2 No 2, 1-13. (http://ejournal-s1.undip.ac.id/index.php/accounting), Accessed: 10 September 2021.
Financial Accounting Standard (FRS) 30 Heritage Assets. UK Accounting Standard Board. (online), (http://www.asb.org), Accessed: 05 September 2021.
Generally Recognised Accounting Practice (GRAP) 103 Heritage Assets. National Treasury Republic of South Africa. (online), (http://www.oag.treasury.gov.za ), Accessed: 01 January 2021
Halim, A., & Kusufi, M. S. (2014). Akuntansi Sektor Publik. Jakarta: Salemba Empat.
Ikatan Akuntan Indonesia. (2015). Pernyataan Standar Akuntansi Keuangan. Jakarta: IAI.
International Public Sector Accounting Standard (IPSAS) 17 Property, Plant, and Equipment. International Public Sector Accounting Standard Board (IPSASB) of the International Federation of Accountants (IFAC). (online), (http://www.iasb.org), Accessed: 10 September 2021
Kieso, Donald E., Jerry J. Weygandt, and T. D. W. (2011). Financial Accounting IFRS Edition. John Willey & Sons, Inc.
Masita, R. (2015). Problematika Akuntansi Herritage Assets. Universitas Diponegoro.
Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 31 Tahun 2016 tentang Rincian Tugas Balai Pelestarian Cagar Budaya. (online), (https://www.kemdikbud.go.id), Accessed: 12 February 2021.
Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 30 Tahun 2015 tentang Organisasi dan Tata Kerja Balai Pelestarian Cagar Budaya. (online), (https://www.kemdikbud.go.id), Accessed: 12 February 2021.
Standar Akuntansi Pemerintahan, Pub. L. No. 71 (2010). Jakarta: DSAP.
How to Cite
Copyright (c) 2022 Bety Nur Achadiyah, Sriyani Mentari
This work is licensed under a Creative Commons Attribution 4.0 International License.
For all articles published in IJRBS, copyright is retained by the authors. Articles are licensed under an open access Creative Commons CC BY 4.0 license, meaning that anyone may download and read the paper for free. In addition, the article may be reused and quoted provided that the original published version is cited. These conditions allow for maximum use and exposure of the work, while ensuring that the authors receive proper credit.