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All Journal Journal of Social Science and Humanities Journal of Community Engagement
Qimyatussa’adah Qimyatussa’adah
State Polytechnic of Madiun
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Accounting for Heritage Assets: Sustainability, Public Value, and Governance Challenges in Indonesia Qimyatussa’adah Qimyatussa’adah; La Ode Abdullah; Nova Maulud Widodo
Journal of Social Science and Humanities Vol 02. No 01. (2026)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v2i01.126

Abstract

Heritage assets constitute irreplaceable public resources that embody historical, cultural, social, and environmental values and play a critical role in shaping national identity and supporting sustainable development. Despite their significance, the accounting treatment of heritage assets remains one of the most contested issues in public sector accounting, largely due to persistent valuation challenges, the dominance of non-financial values, and the absence of mandatory and harmonised international standards. These challenges are particularly pronounced in developing countries, where institutional capacity and accounting infrastructure are often constrained. This study examines the key challenges and opportunities associated with the application of accounting standards for heritage assets, with a particular focus on Indonesia as a developing country context. Employing a systematic literature review, the paper synthesises international academic research, public sector accounting standards, and regulatory frameworks related to heritage asset recognition, measurement, valuation, and disclosure. The analysis reveals that subjective valuation methods, limited availability of historical cost data, and the prioritisation of financial information over cultural, social, and environmental values continue to undermine transparency, accountability, and effective stewardship. At the same time, the findings highlight significant opportunities to enhance heritage asset reporting through adaptive harmonisation of international standards, strengthened non-financial disclosure, and sustainability-oriented reporting frameworks. By integrating financial and non-financial information, accounting can better support long-term conservation planning, public value creation, and intergenerational equity. This study contributes to the public sector accounting literature by repositioning heritage asset accounting as a governance and sustainability instrument rather than a purely technical exercise.
Training for the use of cooperative applications in the Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency Hedi Pandowo; Hamim Tohari; Qimyatussa’adah Qimyatussa’adah; Dian Kusumaningrum; Sugiharto Sugiharto
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.77

Abstract

The Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency has an important role in managing finances and providing economic benefits for its members consisting of Civil Servants (PNS) and government employees with work agreements. The problem in this cooperative is that it has difficulty in maintaining good financial accountability because of the limitations in the use of information technology, which is still being recorded manually using the Microsoft Excel application and has not followed adjustments to the new regulation, namely the Minister of Cooperative Regulation No. 4 of 2024 This program aims to improve cooperative financial accountability through the implementation of information technology in the form of appropriate cooperative applications or software. The methods used include training in the use of software or cooperative applications and mentoring in the application of the system. The expected results are increasing accuracy and transparency in the management of cooperative finances, reporting formats and accounting policies in accordance with Minister of Cooperative Regulation No. 4 of 2024 and will ultimately increase the confidence of members and operational efficiency of cooperatives. Conclusion From the community service activities carried out in this cooperative that the management is easier to manage cooperatives by applying cooperative applications that are able to process data quickly and accurately and in accordance with the format in the Minister of Cooperative Regulation No. 4 of 2024 so that the function of accuracy and transparency can be achieved. This is proven in the case of the completion of the reporting can be completed within 2 days where before using the Cooperative Application the annual report submission was delivered for more than 3 months from the specified time.
Early Investment Fraud Detection Training for Mother Community (Empowerment and Family Welfare Mobilization of Banjarejo Village) Qimyatussa’adah Qimyatussa’adah; Rosida Ibrahim; Nika Esti Rahayu; Yana Dwi Christanti; Hedi Pandowo
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.78

Abstract

Fraudulent investment schemes have become increasingly common, particularly targeting individuals with low financial literacy, such as housewives who manage household finances but often lack financial education. This community-based training, conducted with the Banjarejo Village Empowerment and Family Welfaregroup, used real case examples, participatory learning, and visual media to facilitate early detection skills. The one-day training involved 20 participants and resulted in significant improvement in understanding red flags of fraudulent investments. Post-training evaluations showed 85% of participants could correctly identify indicators of illegal schemes, and 70% committed to disseminating the knowledge in their communities. This initiative highlights the strategic role of mothers in financial literacy dissemination. Community-focused, practical training is effective in reducing vulnerability to investment fraud.
Co-Authors Dian Kusumaningrum Hamim Tohari Hedi Pandowo La Ode Abdullah Nika Esti Rahayu Nova Maulud Widodo Rosida Ibrahim Sugiharto Sugiharto Yana Dwi Christanti