ANALISIS PENGUKURAN DAN PENYAJIAN ASET BERSEJARAH STUDI KASUS PADA BENTENG ROTTERDAM DAN KANTOR PENGADILAN NEGERI MAKASSAR

Abstract

This study aims: (1) To find out the process of measuring historic assets at the Rotterdam Fort and Makassar District Court Offices, (2) To know the process of presenting historic assets at the Rotterdam Fort and Makassar District Court Offices, (3) To determine the appropriateness of the measurement process standards and presentation of historic assets. The variables in this study are: measurement of historic assets and presentation of historic assets. The objects of this study are: the Rotterdam Fort Building and Makassar District Court Office Building, data collection techniques were carried out using documentation supported by interviews. Data analysis was performed with descriptive qualitative case study approach.
The results of this study indicate that the building and building of the Rotterdam Fortress have not been carried out measurement procedures by setting monetary values. Related to the presentation, the historic assets of Rotterdam rot are presented in the number of units in the Notes to the State Property Report (CaLBMN) while the buildings and buildings of the Makassar District Court Office have been measured based on fair value. Related to the presentation, presented in the Balance Sheet in the account of buildings and buildings. Based on the suitability of the standards, the Makassar District Court Office has taken measurements in accordance with applicable standards while in terms of presentation not yet appropriate. The South Sulawesi Cultural Heritage Preservation Agency has not yet carried out measurement procedures in accordance with applicable standards while in terms of presentation they are in accordance with applicable standards.