Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices

Ouda, Hassan

doi:10.1007/978-3-030-51595-9_3

Cited by 7 publications

(12 citation statements)

References 31 publications

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“…Menurut Hassan Ouda (2015) bahwa public sector assets management harus memenuhi syarat good governace diantaranya transparency, accountability and openness in reporting and disclosure of information. Sedangkan menurut M. Grubišic et.al.…”

Section: Kerangka Pemikiranmentioning

confidence: 99%

“…Jika landasan tersebut mengalami peningkatan maka manajemen aset tetap akan lebih baik. Selain penelitian yang dilakukan Lu (2011) di atas, hal senada diungkap Hassan Ouda (2015) bahwa public sector assets management harus memenuhi syarat good governace diantaranya transparency, accountability and openness in reporting and disclosure of information. Sedangkan menurut M. Grubišic et.al.…”

Section: Pengaruh Penerapan Prinsip Good Governance Terhadap Manajemen Aset Tetapunclassified

“…Untuk itu, prinsip transaparansi, tanggung jawab dan akuntabilitas pemerintah yang dikenal sebagai good governance adalah hal utama dalam manajemen sektor publik yang efisien. Selanjutnya Hasan Ouda (2015) menuturkan bahwa transparansi, akuntabilitas, dan keterbukaan dalam pelaporan dan pengungkapan informasi tentang public capital asset, baik secara operasional maupun finansial, merupakan penerimaan umum sebagai hal yang penting bagi pelaksanaan good public governance untuk mencapai New Public Management (NPM) dan New Public Financial Management (NPFM).…”

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Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap

Awaludin

Suharman

Fitriyah

2018

JAAT

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Penelitian ini bertujuan untuk membuktikan dan menjelaskan pengaruh positif intellectual capital dan penerapan prinsip good governance terhadap penerapan manajemen aset tetap. Unit analisis penelitian ini adalah Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat. Populasi dalam penelitian ini adalah para pengelola Barang Milik Negara di Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat serta auditor Inspektorat Wilayah II Inspektorat Jenderal Kementerian Agama. Sampel yang digunakan dalam penelitian ini sebanyak 84 responden dengan metode sampling jenuh dan pengujian hipotesis analisis regresi linear berganda. Hasil pengujian hipotesis mengungkapkan bahwa intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara parsial terhadap penerapan manajemen aset tetap, artinya peningkatan intellectual capital dan pelaksanaan prinsip good governance akan memperbaiki manajemen aset tetap. Hasil pengujian juga mengungkapkan intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara simultan terhadap penerapan manajemen aset tetap. Berdasarkan hasil penelitian ini, maka dalam rangka meningkatkan manajemen aset tetap di Kantor Kabupaten/Kota dan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat, pengelola BMN harus meningkatkan kemampuan sumber daya manusia, struktural kelembagaan dan hubungan kelembagaan serta melaksanakan prinsip-prinsip good governance.

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Section: Kerangka Pemikiranmentioning

confidence: 99%

Section: Pengaruh Penerapan Prinsip Good Governance Terhadap Manajemen Aset Tetapunclassified

unclassified

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Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap

Awaludin

Suharman

Fitriyah

2018

JAAT

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“…This stage is the most crucial because, as managers and maintainers of heritage assets, the government must present financial statements for transparency and accountability for the benefits they obtain from heritage assets (Barton, 2000). Besides, disclosures are made to see the performance of the government on heritage assets such as income and expenses incurred for heritage assets (Ouda, 2014).…”

Section: Introductionmentioning

confidence: 99%

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple

Widodo

Hanun

Wulandari

2020

jai

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Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Pari temple, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint. Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Pari temple, namely the Balai Pelestarian Cagar Budaya (BPCB) Jawa Timur, second, the researcher checked documents of the Heritage Assets Pari temple, how it's recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion. Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Pari temple is recorded as a plant asset, and Pari temple is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value. Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Pari temple Practitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process. Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

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“…Em decorrência disso, existe a dificuldade de identificar e registrar contabilmente esses valores. Então, surge a necessidade de estudar formas de alcançar a metodologia mais apropriada para mensuração desses ativos, a fim de se chegar a uma padronização contábil, regulamentação capaz de reconhecer esses bens, considerando todas as suas características e particularidades, em busca de obter o valor que mais chegue próximo da sua realidade (Ouda, 2014).…”

unclassified

Heritage Asset: Mapeamento do Perfil das Publicações Científicas sobre Bens Culturais nos Principais Periódicos Internacionais no Período de 2000 a 2017

Lima

Correia

2019

Rev. Adm., Soc. Inov.

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Este estudo buscou identificar os elementos que descrevem o perfil das publicações científicas sobre heritage asset nos principais periódicos internacionais, no período de 2000 a 2017. Realizou-se uma pesquisa mista, empregando o método bibliométrico, cujos artigos foram coletados da base de dados Scopus®, contemplando o termo “heritage asset”, e incluiu o período de 2000 a 2017. Os principais resultados mostram que o período em que foram mais frequentes as publicações sobre o assunto correspondeu ao ano de 2014 e 2016; dentre os países que mais publicaram sobre a temática estão a Austrália e Reino Unido, onde a regulamentação contábil sobre esses bens está mais avançada; no rol de universidades das filiações dos autores que compuseram o corpus estão a Hong Kong Polytechnic University e School of Hotel and Tourism Management, The Hong Kong Polytechnic University, no Hong Kong, país da Ásia, e a University of Waikato, localizada na Nova Zelandia; o periódico que mais recepcionou artigos os artigos foi o International Journal of Heritage Studies, cujo fator de impacto é de 1.076; os autores que mais publicaram foram Ho, P.S.Y. e Mckercher, B., e, aqueles mais proficientes na área foram Reeves K., Laing J., Frost W. e Wheeler F.

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Towards A Practice-Relevant Holistic Accounting Approach for Governmental Capital Assets: An Alternative Reporting Model for the NPM Practices

Cited by 7 publications

References 31 publications

Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap

Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple

Heritage Asset: Mapeamento do Perfil das Publicações Científicas sobre Bens Culturais nos Principais Periódicos Internacionais no Período de 2000 a 2017

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