Open Access
ANALISIS KEBIJAKAN AKUNTANSI KOLEKSI BAHAN PUSTAKA SEBAGAI BARANG MILIK NEGARA DI INDONESIA
Author(s) -
Fajar Islakh Hayadi
Publication year - 2021
Publication title -
indonesian treasury review/indonesian treasury review
Language(s) - English
Resource type - Journals
eISSN - 2622-4399
pISSN - 2527-2721
DOI - 10.33105/itrev.v6i2.356
Subject(s) - accounting , digitization , accounting information system , christian ministry , documentation , government (linguistics) , business , library of congress , library science , political science , computer science , linguistics , philosophy , law , computer vision , programming language
ABSTRACT
The research aims to analyze the conditions of practice and accounting policies for library material collection transactions within Government Accounting Standards/Bultek based on IPSAS and BMN regulations and to provide objective input forms required for specific accounting policies related to library collections as BMN in National Library within Guidance Notes No. 2 Accounting for Library based on IPSAS. This case study qualitative research uses instruments resulting from in-depth interviews, document studies and focus group discussions with National Library, Ministry of Finance and KSAP. The results show that current accounting policies cause technical problems in the recognition and measurement of collections of library materials as assets, resulting in inaccurate data collections of library materials as assets and collections, besides media transfer transactions and digitalization innovations that have not been accommodated in policies, other matters are processes. The library business is not yet in sync with accounting policies including existing information systems. It requires specific accounting policies related to library material collections with objective input in the form of: classification and judgment arrangements, recognition, measurement, media transfer transactions and digitization, including information systems that refer to Guidance Notes and will need to be adjusted to the existing conditions in the National Library.