Memaknai Proses Akuntansi : Studi Kasus Identifikasi Aset Bersejarah

Abstract

The study aims to discuss public value from the accounting process, namely the activity of identifying cultural heritage assets (CHA). By participatory action research, academics, local social actor and local government were collaboratively working as research teams. Actions that are also research methods are FGDs, interviews, and inventorying CHA activity. Data analysis involves thematic analysis and reflection. The case shows that activities related to the accounting process can serve as a participatory governance mechanism when designed as a value-added process and facilitated by the government's willingness to accept community-initiated activities.