Problematika Tata Kelola Aset Bersejarah: Studi Kasus di Provinsi Sumatera Barat
Abstract
This research aims to find out the governance of historical assets in West Sumatra Province, find out how historical assets should be valued for financial statements in pursuit of good governance. And find out what obstacles and challenges are faced in realizing the governance of historical assets. This type of research is qualitative research so this research uses a combined type of data from primary data and secondary data. Data collection by means of observation, interviews and documentation. Qualitative data analysis techniques occur interactively and take place continuously until completion, so that the data becomes valid by reducing data, presenting data and drawing conclusions. The results of this study are Based on the results of the presentation and discussion, it can be seen that the historic assets in West Sumatra are managed by the West Sumatra Cultural Heritage Preservation Center, the West Sumatra Culture Office and the local city / district education and culture office are as follows The governance of historic assets that have been implemented by the cultural heritage preservation agency and the West Sumatra provincial government is in accordance with the theory of Good Governance.
References
Act Accounting Policy. 2009. Heritage and Community Assets:Measurement of Heritage and Community Assets.
Agustini, A. T. (2011). Arah Pengakuan Pengukuran, Penilaian dan Penyajian Aset Bersejarah dalam Laporan Keuangan pada Entitas Pemerintah Indonesia (Studi Literatur). Skripsi, Universitas Jember, Jember.
Anggraini, F. G. dan A. Chariri. 2014. Perlakuan Akuntansi untuk Aset Bersejarah (Studi Fenomenologi pada Pengelolaan Candi Borobudur). Diponogoro Journal Of Accounting. 2(2): 1-13
Anto, L. O. (2019). Akuntansi Sektor Publik: Konsep Pengelolaan dan Pelaporan Aset Pemerintah Daerah. AA-DZ Grafika.
Argyriades, D. 2006. Good Governance, Professionalism, Ethics and Responsibility. International Review of Administrative Sciences, 72, pp. 155-170.
Aversano, Natalia and Caterina Ferrone. 2012. The Accounting Problem of Heritage Assets. Advanced Research In Scientific Areas. 574-578.
Barton, A.D. 2000. Accounting for Public Heritage Facilities – Assets or Liabilities of The government?. Accounting, Auditing & Accountability Journal, 13(2), pp. 219-236.
Bogdan, Robert and Steven Taylor. 1975. Introducing to Qualitative methots : Pronomenological. New York : John Willey and Sons.
Grubisic, M., Nusinovic, M. dan Roje, G. 2008. From Accountable Government to Public Asset Management Reform and Welfare. Privredna Kretanja I Economska Politika, 117, pp. 59-117.
IPSAS. (2010). International Public Sector Accounting Standards (IPSAS) 17 Property Plant and Equipment. New York: International Federation of Accounting.
Lucia and Irvine. 2014. Accounting, Transparency and Governance: the heritage assets problem. Pp.146-164
Masitta, R. Maya Dan Anis Chariri. 2015. Problematika Akuntansi Heritage Assets: Pengakuan, Penilaian dan Pengungkapannya dalam Laporan Keuangan (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito). Dipenegoro Journal of Accounting. 4(3): 1-11.
Moleong, L. ( 1993). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosda Karya.
Natalia, Avarsano and chirstiaens. 2014. Govermental Financial Reporting of Heritage Assets From a User Needs Perspective. Journal financial accountability and manajemen. 0267-4424
Pedoman Standar Akuntansi Pemerintahan (PSAP) No. 07 Tahun 2010. Akuntansi Aset Tetap. Lampiran II..
Peraturan Menteri Dalam Negeri No. 19 Tahun 2016 tentang Pengelolaan Barang Milik Negara/Daerah.
Sugiyono. (2009). Metode Penelitian Pendekatan Kuantitatif, Kualitatif dan R & D. Bandung: Alfa Beta.
Widodo, H., Hanun, N. R., & Wulandari, R. (2020). Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple. Journal of Accounting and Investment.
Wild, Susan. 2013. Accounting for Heritage, Cultural and Community Assets Alternative Metrics from A New Zealand Maori Educational Institution. Australian Accounting, Bussines And Finance Journal (Aabfj).7(1): 1-22.
.png)
.png)
