Pengaruh Fraud Diamond Bagi Kecurangan Pengelolaan Keuangan Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Sidoarjo) The Impact of Diamond Fraud on Fraud Village Financial Management (Studi Case in the Village Goverment of Sidoarjo Sub-District)

Abstract

Heritage assets become one of the assets owned by the government. Heritage asset accounting treatment is also inseparable from the problems of recognition, valuation and disclosure. This article tries to explain the reality that occurs in the implementation of policies related to accounting treatment for heritage assets. Based on the results of research on the heritage assets of the Museum of Ten November through interviews with informants and data analysis, it can be concluded that the accounting treatment of some of the heritage assets of the Museum of Ten November has been in accordance with applicable regulations, namely PP No. 71 Year 2010. Criteria for heritage assets belonging to the Museum of Ten November in accordance with the criteria for heritage assets listed in PP No. 71 of 2010. While in terms of valuation, the heritage assets of the Museum of Ten November are carried out appraisal especially for heritage assets which are acquired by way of buying. Disclosure of heritage assets belonging to the Ten November Museum is disclosed in the Notes to the Financial Statements (CALK) by stating the values and mentioned as historical objects.