| dc.description.abstract | This research is conducted to find out how the accounting treatment of the Heritage Asset Candi Prambanan, how the assets is recognized, recorded, and reported in the financial statements using phenomenological viewpoint, where the data obtained in accordance with the facts or phenomena that occur in the field do not always conform to the standards.
The research data was collected by the Researcher in 3 procedures, first, the Researcher doing interviews with informants or sources of the relevant department or manager of Candi Prambanan namely the Balai Pelestarian Cagar Budaya Yogyakarta, third, is checking documents of the Heritage Assets Candi Prambanan, how it’s recognized, as what, recorded, until how the value of Heritage Assets is, and the last is Internet data searching Methods of data analysis in qualitative research is divided into 3 stages, first, data reduction, selection process, concentration, attention, abstraction and transforming the raw data from the field, second is the data display, presents data in the narrative and tabels form to explain the phenomenon under study and the last, is the conclusion
The results of this study is the recognition of the BPCB Yogyakarta that Candi Prambanan is recorded as plant asset and Candi Prambanan is deliberate without value, so the Heritage Asset can not be traded. The Value of this recording is in conformity with PSAP number 07 of 2010 section 69 that Heritage Assets must be recorded in the number of units without value | en_US |
