Abstract

Nowadays, Seeing the phenomenon of historic assets in Indonesia, it obviously needs attention both from the government and also society. It is clearly mandated by the Government Accounting Standards (PSAP) No. 7 on the fixed assets. This study tries to analyze how the governance of the great mosques of Kauman Semarang and how big the role or responsibility of local government to preserve this historic asset. This study uses a qualitative approach to identify the object, that is the great mosque of Kauman as one of the historic assets in Semarang. To obtain the data, the writer used observation, interviews, and documentation. All Data collected, then, analyzed for validity. In this study the writer uses the purposive informant; it is the chief executive manager of The Great Mosque of Kauman, Semarang, the Head of Revenue & Asset of Semarang city government and the surrounding community. The finding revealed that the Great Mosque of Kauman Semarang is a historic fixed asset that is still standing strong even turn into modern mosque run by a private management system, thus it becomes independent mosques that are less dependent on the local government. Nonetheless, the regional governments, both the government of Semarang city and central java province, still give grants in the current year not as cost.
This is not in accordance with the mandate of PSAP No. 7 on historic fixed assets. The financial statements of the municipality of Semarang and Central Java government do not mention that The Great Mosque of Kauman Semarang city as historic assets, but only as nature reserve into a tourist attraction in the city of government of Semarang and Central Java. The research recommends to local governments to manage this historic asset as a pride typical asset of Central Java.

Keywords: historic assets, Governance, Accounting of Mosque & Local Government

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