Authors:

Cokorda Bagus Darmawan, I Ketut Yadnyana, I Putu Sudana

Abstract:

“The study aims to explore the understanding of the actors from theirs experience involved in the management of heritage assets in Museum Semarajaya. The study evaluated the accounting treatment in the context of the recognition, assessment and disclosure. The case study is used as an approach in which the data obtained in accordance with the reality. Researchers use a method of collecting data through interviews, observation and documentation. 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 the standpoint of understanding the criteria of fixed assets and cultural heritage. Other findings that heritage assets that can be recognized in the balance sheet was obtained in the current period using historical cost. However, disclosure of heritage assets not in accordance with the government accounting standards. The existence of the heritage assets that can not be identified value has not been disclosed in the Notes to Financial Statements.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-28032

Published

2017-05-14

How To Cite

DARMAWAN, Cokorda Bagus; YADNYANA, I Ketut; SUDANA, I Putu. MENGUAK PERLAKUAN AKUNTANSI ASET BERSEJARAH (STUDI INTERPRETIF PADA MUSEUM SEMARAJAYA KLUNGKUNG).E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/28032. Date accessed: 08 Jul. 2024.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.05.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License