Implementation of historic Asset Accounting Regional Governments throughout Central Sulawesi Province Rifqi Nur Fakih. A 1*, Muhammad Din 2, M Ikbal Abdullah 3, Erwinsyah 4, Chalid AS 5, Ranita 6
1,2,3,4 accounting department, Faculty of Economics and Business, Tadulako University, Palu
5 Regional Cultural Preservation Center XVIII, CENTRAL SULAWESI - WEST SULAWESI
6 Central Sulawesi Provincial Culture Office
Abstract
There is a phenomenon between cultural heritage data and the implementation of heritage asset disclosure that is not in line with the provisions of PSAP Number 07 of 2010. Therefore, this study aims to identify the implementation of heritage asset accounting in the financial statements of local governments in Central Sulawesi Province and the general patterns of non-compliance with the provisions of PSAP Number 07 of 2010. This study uses a descriptive quantitative method of compliance studies based on numerical data. The results of this study indicate that there is a normative gap and significant disparities in non-compliance among local governments in Central Sulawesi Province in terms of the presentation and disclosure of heritage assets that do not comply with the provisions of PSAP No. 07 of 2010. The recognition, presentation, and disclosure of heritage assets are very important to be implemented if they meet the applicable aspects and provisions, as a benchmark for the accountability and transparency of local governments in terms of the management and preservation of heritage assets.
