Sudrajat Martadinata and Tri Satriawansyah 2025. Bridging Heritage and Finance: Systematic Insights into Financial Reporting for Cultural Assets. Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543. 6, 2 (Jan. 2025), 265-281. DOI:https://doi.org/10.36312/10.36312/vol6iss2pp265-281.