ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM

Hendy Satria, Novi Chandra Saputra, Juhli Edi S, M. Isa Alamsayahbana, Fauzi Fauzi
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Abstract

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
基于解释主义范式的历史资产会计处理
本研究旨在确定丹中槟榔市政府收入与财务管理和区域资产部门在财务报表中对苏丹廖内Penyengat大清真寺的确认、评估、列报和披露中的会计应用。这项研究有望提供有关历史资产会计准则的更清晰的信息。本研究采用定性案例研究方法。通过原始数据收集数据。通过受访者访谈和辅助资料从支持文件。本研究结果表明,该清真寺历史资产的认定没有“价值”,因为这些历史资产的年代和价值不容易确定。苏丹廖内Penyengat大清真寺对历史资产的会计处理符合政府制定的标准,因为在财务报表附注中对历史资产进行了评估和列报。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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