STAKEHOLDERS’ PERCEPTION OF LOCAL GOVERNMENT OWNED HERITAGE TOURIST SITE VALUATION: AN EVIDENCE OF SAPTA TIRTA PABLENGAN IN KARANGANYAR

RETNO UTAMI, SHOLIKHAH (2010) STAKEHOLDERS’ PERCEPTION OF LOCAL GOVERNMENT OWNED HERITAGE TOURIST SITE VALUATION: AN EVIDENCE OF SAPTA TIRTA PABLENGAN IN KARANGANYAR. Masters thesis, Universitas Sebelas Maret Surakarta.

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    Abstract

    This research explores stakeholders’ perceptions on valuing a local government owned heritage tourist site as evidenced by Sapta Tirta Pablengan in Karanganyar, Indonesia. The stakeholder is stakeholders of tourism industry caring for the site. Eighteen representatives of stakeholders are chosen as samples of this research called as respondents to be deeply interviewed. The inductive data analysis reveals that stakeholders believe that the heritage tourist site should be valued in terms of its marketable value as a tourist site. This definition of a marketable value as a tourist site is firstly determined by both physical recovery cost as a required development and improvement of the site, the maintenance cost needed for this site to be much more marketable as a tourist site and non physical of promotion and service improvement costs are termed as a matter of expenditure to sustain the site in the accounting term. In line with the standard, prevision of maintenance costs and major restoration as well as income and expenditure related to their activity should be elaborated in the served information in notes to financial report of the entity holding such heritage asset. Another significant determinant attached to value of a heritage tourist site asset naming as tourist(s) interests. This last term implies of making use of travel cost and contingent valuation methods for valuing a heritage tourist site asset. Finally, since this valuation method is able to capture a total value meaning that it is significant for decision makers and management decisions, in this case the government particularly, for the purpose of its maintenance and preservation interests. This finding is expected to have significant implications for local government’s administrators considering the proposed relevant heritage asset valuation method for the mandated disclosure purpose; stakeholders, both internal and external, to be aware of heritage asset preservation; regulator body concerning with an improvement and perfection of the accounting treatment used for heritage asset in SAP (Governmental Accounting Standard), a more systematic and appropriate mandatory disclosure guide arrangement of heritage asset in the notes to financial statement; the audit board of Indonesia needs to encourage each local government for the need of disclosure compliance of heritage asset aligns with SAP.

    Item Type: Thesis (Masters)
    Subjects: J Political Science > JF Political institutions (General)
    J Political Science > JS Local government Municipal government
    Divisions: Fakultas Ekonomi
    Depositing User: rangga darmajati
    Date Deposited: 12 Jul 2013 00:46
    Last Modified: 12 Jul 2013 00:46
    URI: https://eprints.uns.ac.id/id/eprint/2355

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