harta

Harta is a term used in Indonesian and Malay that denotes wealth, property, or assets owned by individuals, families, organizations, or the state. It encompasses resources that can have monetary value and are held for use, exchange, or investment. In everyday language, harta often refers to both material possessions and financial resources.

In accounting and law, harta is commonly classified into two broad categories: harta bergerak (movable or tangible assets) and harta tidak bergerak (immovable or real property). Movable assets include cash, vehicles, goods, or stock, while immovable assets cover land and buildings. Non-tangible or intangible assets, such as patents, copyrights, brand value, or goodwill, are also considered part of harta in modern accounting and financial reporting.

The concept of harta extends to various subcategories, including harta benda tetap (fixed assets), harta benda lancar (current assets), harta warisan (estate or inherited property), and harta tak berwujud (intangible assets). The value of harta is subject to assessment, depreciation, and potential liquidation in cases of bankruptcy or restructuring.

Harta plays a central role in economic life, affecting personal wealth, business capitalization, taxation (such as property or asset taxes in some jurisdictions), and financial planning. Ownership rights, transfer of harta, and disputes over harta can be governed by civil law, Islamic law, or customary law, depending on the country and context. Overall, harta serves as a broad umbrella term for the resources people and societies control and exchange.