Narayani, Aulia Devi (2019) Studi Fenomenologi Aset Bersejarah Pada Monumen Kapal Selam Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to find out how the understanding of actors from their experience is directly involved in managing heritage assets at the Surabaya Submarine Monument. This researcher examines accounting treatment in the context of recognition, assessment and disclosure. Phenomenology studies are used as approaches where data is obtained in accordance with the realities that occur in the field. Data obtained from interviews, observations and documentation are then analysis in depth. The results of the study indicate that the informant understands the definition of heritage asset from the perspective of fixed asset criteria. Another finding is that heritage assets that can be recognized in the balance sheet are those obtained from the acquisition of sales tickets. However, accounting practices in disclosing historic assets have not been in line with government accounting standards. The existence of historical asset monuments can be identified and expressed in CaLK. Key words: Heritage Assets, Phenomenology, PSAP No. 07, Recognition, Assessment, Disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 11 Sep 2019 04:41 |
| Last Modified: | 11 Sep 2019 04:41 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4513 |
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