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Accounting measures of historical assets “Situs Watu Gong†Malang

Author

Listed:
  • Bety Nur Achadiyah

    (Accounting, Universitas Negeri Malang, Malang, Indonesia)

  • Sriyani Mentari

    (Accounting, Universitas Negeri Malang, Malang, Indonesia)

Abstract

Numerous government bodies continue to experience difficulties in accounting for historical assets. The purpose of this research is to ascertain the identification, quantification, presentation, and disclosure of historical assets, particularly the Situs Watu Gong in Malang, East Java. The purpose of this study is to contribute to the concept of identifying, measuring, presenting, and also exposing historical assets through the use of a qualitative technique and a case study at the Situs Watu Gong. The data collection approaches used were observation, interviewing, and documentation. As a result of this investigation, it was determined that the manager of the Situs Watu Gong did not properly account for previous assets. The manager of the Situs Watu Gong should have valued historical assets at cost and measured them using the cost technique. Historic assets are classed as fixed assets and are not included in PPE (Plant, Property, and Equipment) on the balance sheet. Key Words: Recognition, measurement, presentation, disclosure, historical asset

Suggested Citation

  • Bety Nur Achadiyah & Sriyani Mentari, 2022. "Accounting measures of historical assets “Situs Watu Gong†Malang," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 354-365, July.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:5:p:354-365
    DOI: 10.20525/ijrbs.v11i5.1828
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