WANGGE, Yohana Angelina Gale (2024) Pengelolaan Aset Bersejarah Pada Museum Daerah Provinsi Nusa Tenggara Timur. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.
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Abstract
Judul Skripsi “Pengelolaan Aset Bersejarah Pada Museum Daerah Provinsi Nusa Tenggara Timur” under the guidance of Dr. Yolinda Yanti Sonbay, SE.,M.Sc as supervisor I and Mrs. Maria Odriana Veronica Moi, SE.,M.Sc as supervisor II. A historic asset is an asset owned by a region which contains cultural and historical elements. Histirical assets are assets that are important for the culture of society and the history of the nation as well as the identity of the country. The focus point of this researcher is the management of accounting for historical assets (heritage assets) in the regional museums of east nusa Tenggara. Based on the result of research at the regional museum of NTT province regarding the management of historical assets focusing on three points, namely security and maintenance, assessment and administration no. 47 0f 2021. The research show that: (1) the results of this research are in accordance with the legal safeguards for historic assets which state that legal safeguards for inventory items are carried out by processing compensation claims imposed on parties responsible for loss of inventory items due to negligence, in accordance with the provisions of the legislation. (2) The result of the research carried out by the author at the NTT regional museum are in accordance with domestic government regulation no. 47 of 2021. (3) The results of this research state that assessing historical assets in NTT regional museums is not easy to do. For the procurement of new collections for which the acquisition price can be identified, the valuation of the asset uses the acquisition. (4) The results of this research state that the historical assets of the NTT regional museum are not listed in the financial reports or CaLK of the NTT province. The suggestions in this research are : (1) For NTT regional museum managers, it is hoped that they can improve coordination with related agencies so that historical assets can be disclosed in notes to financial reports. (2) The NTT provincial education and culture office must present and disclose specifically historical assets accompanied by detailed information in the notes to the financial reports. (3) Future researchers can research and analyze the assessment ang administration of historical assets specifically and involve historians, local community leaders, collectors and cultural observers in further similar research.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | assets, museums |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting J Political Science > JS Local government Municipal government |
Divisions: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
Depositing User: | S.Ak YOHANA ANGELINA GALE WANGGE |
Date Deposited: | 15 May 2024 00:22 |
Last Modified: | 15 May 2024 00:22 |
URI: | http://repository.unwira.ac.id/id/eprint/16094 |
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