Sa'ada, Nur Rochmatus (2022) Analisis perilakuan akuntansi pada aset bersejarah (studi kasus museum pendidikan Surabaya). Undergraduate thesis, UNIVERSITAS 17 AGUSTUS 1945 SURABAYA.
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Abstract
Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi pada aset bersejarah baik dari segi pengakuan, pengukuran, penyajian, dan pengungkapannya sesuai dengan standar yang berlaku yaitu PSAP No.07 Tentang Akuntansi Aset Tetap pada Museum Pendidikan Surabaya. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Data primer diperoleh berupa hasil wawancara dengan informan penelitian, sedangkan data sekunder diperoleh dari foto, observasi, serta dokumen yang berkaitan dengan penelitian ini. Hasil dari penelitian ini menunjukkan bahwa perlakuan akuntansi Museum Pendidikan Surabaya dari segi pengakuan aset bersejarah sudah sesuai dengan standar yang berlaku yaitu aset bersejarah dapat diakui apabila telah diterima dan diserahkan hak kepemilikannya dan atau pada penguasaannya dipindahkan. Pengukuran aset bersejarah Museum Pendidikan Surabaya masih mengalami kesulitan untuk menentukan metode yang digunakan saat melakukan pengukuran aset bersejarah, namun telah diterapkan pengukuran aset bersejarah sesuai dengan standar yang berlaku bahwa aset bersejarah dinilai dengan nilai nol. Dari segi penyajian sudah sesuai dengan standar yang berlaku karena aset bersejarah tidak disajikan pada neraca. Sedangkan dari segi pengungkapan aset bersejarah, dilakukan pencatatan sendiri menggunakan pencatatan Kartu Inventarisasi Benda/Koleksi yang menyajikan informasi berupa kuantitas dan keterangan mengenai benda atau aset bersejarah tanpa menyajikan nilai dari benda atau aset bersejarah tersebut. Kata Kunci : Aset Bersejarah, Museum, Pengakuan, Pengukuran, Penyajian, Pengungkapan, PSAP No.07 Tentang Akuntansi Aset Tetap.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221800014 Nur Rochmatus Sa'ada |
| Date Deposited: | 19 Dec 2022 02:50 |
| Last Modified: | 19 Dec 2022 02:50 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/20427 |
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