Unveiling Recognition and Valuation: Unearthing Insights from Heritage Asset Accounting
Mengungkap Pengakuan dan Penilaian: Menggali wawasan dari Akuntansi Aset Warisan
-
(1) Retno Wulandari Universitas Muhammadiyah Sidoarjo
Indonesia
(2) * Heri Widodo
(*) Corresponding Author
Abstract
This research employs a phenomenological perspective to investigate the accounting treatment of Heritage Asset Candi Pari, delving into its recognition, recording, and reporting within financial statements. Through informant interviews and document analysis, this study follows a three-stage data analysis process encompassing reduction, display, and conclusion. The findings reveal that Candi Pari is recognized as a plant asset with deliberate absence of monetary valuation, rendering it non-tradable. Aligned with PSAP 07/2010, Section 69, the asset is duly recorded in non-monetary units. This research advances our understanding of Heritage Asset accounting, offering implications for financial reporting practices and heritage management strategies.
Highlights:
- Phenomenological Exploration: Investigating Heritage Asset accounting through a phenomenological lens, unraveling nuances in recognition and valuation practices.
- Non-Monetary Valuation: Revealing deliberate non-assignation of monetary value to Heritage Asset Candi Pari, impacting its tradeability and financial representation.
- PSAP Compliance: Aligning with PSAP 07/2010, Section 69, the study underscores the recording of Heritage Assets based on non-monetary units, contributing to accounting standard adherence.
Keywords: Heritage Assets, Accounting Treatment, Recognition, Valuation, Financial Reporting
References
A. D. Barton, "Akuntansi fasilitas warisan publik–aset atau kewajiban pemerintah?," Jurnal Akuntansi, Audit & Akuntabilitas, vol. 13, no. 2, pp. 219-236, 2000.
J. Christiaens and S. Neyt, "International public sector accounting standards (IPSAS)," in Public sector accounting. Routledge, 2014, pp. 23-62.
A. T. Agustini, "Arah Pengakuan, Pengukuran, Penilaian, dan Penyajian Aset Bersejarah dalam Laporan Keuangan pada Entitas Pemerintah Indonesia (Studi Literatur)," 2011.
H. A. Ouda, "Towards a practical accounting approach for heritage assets: An alternative reporting model for the NPM practices," Journal of Finance and Accounting, vol. 2, no. 2, pp. 19-33, 2014.
F. G. Anggraini and A. Chariri, "Perlakuan akuntansi untuk aset bersejarah (Studi fenomenologi pada pengelolaan Candi Borobudur)," PhD Thesis, Fakultas Ekonomika dan Bisnis, 2014.
S. Wild, "Accounting for heritage, cultural and community assets–alternative metrics from a New Zealand Māori educational institution," Australasian Accounting, Business and Finance Journal, vol. 7, no. 1, pp. 3-22, 2013.
A. Halim, "Teori, konsep, dan aplikasi akuntansi sektor publik edisi 2," 2022.
"Pernyataan Standar Akuntansi Pemerintahan, Tahun 2010 Tentang Aset Tetap," no. 7, 2010.
J. Palot, "Elemen kerangka teori akuntansi sektor publik," Jurnal Akuntansi, Audit & Akuntabilitas, vol. 5, no. 1, 1992.
N. Aversano and J. Christiaens, "Governmental Financial Reporting of Heritage Assets in The Perspective of User Needs," Social Science Research Network, 2012.
M. Yusuf, "Langkah Pengelolaan Aset Daerah Menuju Pengelolaan Keuangan Daerah Terbaik," Jakarta: Salemba Empat, 8.
"Accounting Policy Act, Heritage and Community Assets: Measurement of Heritage and Community Assets," 2009.
"Generally Recognised Accounting Practice (GRAP)," National treasury. Department National Treasury Republic of South Africa, 2012.
Suwardjono, "Teori Akuntansi: Pengungkapan dan Sarana Interpretatif," Edisi Ketiga. BPEE, Yogyakarta, 2010.
L. J. Moleong, "Metodologi penelitian kualitatif," 1989.
Sugiyono, "Metode Penelitian Pendekatan Kuantitatif, Kualitatif dan R & D," Bandung: Alfa Beta, 2009.
H. B. Sutopo, "Penelitian kualitatif: Dasar teori dan terapannya dalam penelitian," Surakarta: Universitas Sebelas Maret, 2006.
Copyright (c) 2023 Retno Wulandari, Heri Widodo
This work is licensed under a Creative Commons Attribution 4.0 International License.
