PERAN NILAI SENTIMENTAL KECUKUPAN DALAM PENGUKURAN NILAI EKONOMIS ASET TETAP

SITORUS, SETIAWAN PARENDA HAMONANGAN

Jurnal Ilmiah Mahasiswa FEB
Vol. 8 No. 1

This study aims to find and find out the role of sentimental value in measuring theeconomic value of fixed assets. Sentimental value is needed to balance the role ofmaterialistic, selfish, secular and atheistic (MESA) in the measurement of theeconomic value of fixed assets in modern accounting. By using a case study with aspiritualist paradigm, this research uses “renungan malam” as a data analysistechnique. Thus, the role of the nature of MESA can be balanced by including thealtruistic and spiritualist traits contained in the role of sentimental values.Theresults of this study find the sentimental value of “kecukupan” and its role inmeasuring the economic value of fixed assets. These roles are: (1) Makingsufficient money as a measure of the economic value of fixed assets and providinga sense of comfort and peace; (2) Positioning care based on love and affectionover money in the measurement of the economic value of fixed assets; (3)Throwing away the secular nature and bringing back the spiritualist element inthe measurement of the economic value of fixed assets; (4) Presents God inmeasuring the economic value of fixed assets. The four roles above present asense of comfort and peace, love, and happiness (Nyata Bahagia). Kata Kunci: Sentimental Value of “Kecukupan”, MESA, “Nyata Bahagia”