Ektria Setyaningrum, Peni (2014) ASET BERSEJARAH YANG “TAK BERNILAI” (Studi Kasus pada Museum Nasional Indonesia, Museum Wayang Jakarta dan Museum Situs Purbakala Banten Lama). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
ABSTRACT This study entitled "Heritage Assets are Worthless", aims to understand how the methods of assessment, recognition, and presentation to the heritage assets in the financial statements, as well as analyzing the suitability of the Government Accounting Standards with accounting applied by the museum. The focus of this research is the analysis of the assessment, recognition, and presentation of financial statements and analysis in conformance with government accounting standards with accounting applied to the National Museum of Indonesia, Shadow Puppet Museum, and the Museum of Archeological Sites of Banten Lama. This study uses a case study on interviews with informants study. The data analyzed were the result of interviews with academics, related agencies and managers of the National Museum of Indonesia, Shadow Puppet Museum, and The Museum of Archeological Sites of Banten Lama. The data obtained through direct interview process. The results showed that the Shadow Puppet Museum and the Museum of Archeological Sites of Banten Lama does not make an assessment of the historic asset, not recognizing the historic assets in the financial statements, and does not present the historic assets in the financial statements or CaLK, but presents a historical asset to the museum's collection of books and record the data base of the museum with no value. Meanwhile, the National Museum of Indonesia to assess the historic asset, recognizing the historic assets in the financial statements, and presents the historic assets in the financial statements or CaLK accordance with Government Accounting Standards (SAP) is presented and disclosed in CaLK with no value. Keywords : The Financial Statement, Heritage Assets, Assessment, Recognition, Presentation, The Government Accounting Standards (SAP)
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | ABSTRAK Penelitian ini dengan judul “Aset Bersejarah yang Tak Bernilai”, bertujuan untuk memahami bagaimana metode penilaian, pengakuan, dan penyajian untuk aset bersejarah di laporan keuangan, serta menganalisis kesesuaian standar akuntansi pemerintah dengan akuntansi yang diterapkan oleh museum. Fokus dari penelitian ini adalah analisis terhadap penilaian, pengakuan, dan penyajian di laporan keuangan serta analisis kesesuaian standar akuntansi pemerintah dengan akuntansi yang diterapkan pada Museum Nasional Indonesia, Museum Wayang Jakarta, dan Museum Situs Purbakala Banten Lama. Penelitian ini menggunakan studi kasus pada hasil wawancara dengan informan penelitian. Data yang dianalisis adalah hasil wawancara dengan akademisi, dinas terkait dan pengelola Museum Nasional Indonesia, Museum Wayang Jakarta, dan Museum Situs Purbakala Banten Lama. Data tersebut didapatkan melalui proses wawancara langsung. Hasil penelitian menunjukan bahwa Museum Wayang Jakarta dan Museum Situs Purbakala Banten Lama tidak melakukan penilaian terhadap aset bersejarah, tidak melakukan pengakuan aset bersejarah di laporan keuangan, dan tidak menyajikan aset bersejarah ke dalam laporan keuangan atau CaLK, namun menyajikan aset bersejarah ke dalam buku koleksi museum dan catatan data base museum dengan tanpa nilai. Sedangkan, Museum Nasional Indonesia melakukan penilaian terhadap aset bersejarah, melakukan pengakuan aset bersejarah di laporan keuangan, dan menyajikan aset bersejarah ke dalam laporan keuangan atau CaLK sesuai dengan Standar Akuntansi Pemerintahan (SAP) yaitu disajikan dan diungkapkan dalam CaLK dengan tanpa nilai. Kata Kunci : Laporan Keuangan, Aset Bersejarah, Penilaian, Pengakuan, Penyajian, Standar Akuntansi Pemerintahan (SAP) | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Laporan Keuangan, Aset Bersejarah, Penilaian, Pengakuan, Penyajian, Standar Akuntansi Pemerintahan (SAP) Keywords : The Financial Statement, Heritage Assets, Assessment, Recognition, Presentation, The Government Accounting Standards (SAP) | |||||||||
| Subjects: | A General Works > AZ History of Scholarship The Humanities A General Works > AZ History of Scholarship The Humanities H Social Sciences > HB Economic Theory |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 06:27 | |||||||||
| Last Modified: | 25 Oct 2021 06:27 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2087 |
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