Analysis of Accounting Treatment of Historical Assets at Mpu Tantular Museum, Sidoarjo Regency
Analisis Perlakuan Akuntansi Atas Aset Bersejarah Pada Museum Mpu Tantular Kabupaten Sidoarjo
DOI:
https://doi.org/10.21070/ups.779Keywords:
Historic Assets, Accounting Treatment, MuseumAbstract
This study aims to determine and analyze the accounting treatment of historic assets at the Mpu Tantular Museum, Sidoarjo Regency.This study will focus on analyzing the accounting treatment of historic assets at the Mpu Tantular Museum, Sidoarjo Regency.Data were collected using interviews and documentation.The interview was conducted by giving several questions to internal parties, namely the manager of the Mpu Tantular museum to obtain data related to reports on the management of historical assets.There are 4 stages of data analysis carried out in this study,namely data collection, data description, data presentation and drawing conclusions.The results of the study show that 1) Historic objects in the MpuTantular Museum Sidoarjo are included in the asset group.2) The objects in the MpuTantular museum are reported with no value in a financial report.3) The MpuTantular Museum does not specifically reporton historical assets in the financial statements, but the MpuTantular Museum still reports maintenance costs.
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