Kebijakan Akuntansi Heritage Assets Terkait Standar Psap No 07 Tahun 2010

Rendah Oktavianti Ningtyas, Hamidah Hamidah

Abstract


This study aims to analyze and describe the accounting policy for heritage assets, as well as to analyze the staffs of Balai Pemuda comprehension according to the accounting policy for heritage assets according to PSAP No 07 Tahun 2010 (a case study of Balai Pemuda Surabaya). This study uses a qualitative method with a case study approach. The results show that the staffs have understood the definition of heritage assets according to PSAP No 07 Tahun 2010. However, the staffs still associate the characteristics with a cultural heritage based on Undang-Undang No 11 Tahun 2010. The Surabaya City Government through the financial reports has implemented the accounting treatment for heritage assets of Balai Pemuda according to PSAP No 07 Tahun 2010. Nevertheless, disclosure has not been in line with the standard. The comprehension of the staffs is still at a different level and not all of them understand the accounting treatment as presented in the financial statements and PSAP No 07 Tahun 2010.

 

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan kebijakan akuntansi heritage assets, serta menganalisis pemahaman pengelola Balai Pemuda akan kebijakan akuntansi heritage assets sesuai PSAP No 07 Tahun 2010 (studi kasus Balai Pemuda Surabaya). Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengelola telah memahami definisi heritage assets sesuai PSAP No 07 Tahun 2010. Namun masih mengaitkan karakteristiknya dengan cagar budaya berdasarkan UU No 11 Tahun 2010. Pemerintah Kota Surabaya melalui laporan keuangan telah menerapkan perlakuan akuntansi heritage assets Balai Pemuda sesuai PSAP No 07 tahun 2010. Namun, untuk pengungkapan belum sejalan dengan standar. Pemahaman pengelola masih berada pada tingkat yang berbeda-beda dan tidak semua pengelola memahami perlakuan akuntansi sebagaimana telah disajikan di laporan keuangan dan PSAP No 07 Tahun 2010.


Keywords


akuntansi heritage assets;PSAP No 07 Tahun 2010;pemahaman entitas pengelola;bangunan bersejarah

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DOI: http://dx.doi.org/10.20961/jab.v21i1.624

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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