Perlakuan Akuntansi Aset Bersejarah di Museum R. A. Kartini Berdasarkan Perspektif Islam dan Tinjauan PSAP Nomor 7 Tahun 2020

Alif Arfian Syah, Anita Rahmawaty, Muhammad Shohibul Itmam

Abstract

The purpose of this study was to analyze the measurement, disclosure, and recognition of historical assets in the R.A. museum. Kartini. The type of research is field research (field research). Data collection techniques are observation, interviews, and documentation. The data analysis technique uses content analysis with the Miles and Huberman model. The results show that (1) the R. A. Kartini Museum cannot be measured in nominal terms because of the difficulty of using an appropriate method. In addition, historical assets are valued at zero because it is an effort to prevent assets from being traded. (2) Historic Assets of the R.A. Museum Kartini is not reflected in the balance sheet but is disclosed in the notes to the financial statements. This is in line with Government Regulation (PP) Number 71 of 2010 concerning Reporting of Historic Assets, which does not require the government to display historical assets on the balance sheet, but is disclosed in notes for financial statements and submitted to the Ministry of Finance. (3) The museum has been recognized as a historic asset because it has been verified and declared worthy by the Jepara Tourism and Culture Office. Eligibility criteria are based on elements of value that must contain culture, environment, education and history. In addition, museum assets are also irreplaceable and their value continues to increase from time to time despite their declining physical condition. The implications of this research are expected to influence changes in the way museum managers think in applying accounting standards for historical assets. Thus, the findings can be useful as a study in the development of accounting standards on historical assets.

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