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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Bukhori: Kajian Ekonomi dan Keuangan Islam
Yohanes K. Wibowo
Magister Akuntansi, FEB Universitas Sebelas Maret
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Accounting for heritage assets: why and how? (Literature study on cultural heritage in Indonesia) Wiwin Juliyanti; Yohanes K. Wibowo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.103

Abstract

Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets
Literature review: implementation of Musharakah Mutanaqisah partnership over the world Wiwin Juliyanti; Yohanes K. Wibowo
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.055 KB) | DOI: 10.35912/bukhori.v1i1.196

Abstract

Purpose: This study aimed to determine the implementation of Musharakah Mutanaqisah. Research methodology: This research method was a literature study with data obtained from previous research and theories relevant to the research topic. Results: The research results show that Musharakah Mutanaqisah in the two countries still needs to be encouraged for its development, because Murabahah still dominates it, Ba'i, ijarah and others financing, the results of the study also concluded that the implementation of Musharakah Mutanaqisah is equally an alternative in property financing in Malaysia, and homeownership loans in Indonesia. Limitations: This research only examined the application of MMP in Southeast Asia Contribution: Findings contribute that internationally, accounting for Musharakah Mutanaqisah refers to IFRS and FAS. In Malaysia, the regulations governing the accounting for Musharakah Mutanaqisah are regulated in the Malaysian Financial Reporting Standards (MFRS). ). In Indonesia, the regulations governing the accounting for Musharakah Mutanaqisah are not yet available, so they are still regulated in PSAK No. 106 (Musharakah Akad). Keywords: Musharakah Mutanaqisah partnership, Islamic bank, Sharia accounting
Co-Authors Wiwin Juliyanti