Perkembangan Standar Akuntansi Dan Implikasinya Terhadap Praktik Keuangan Modern
DOI:
https://doi.org/10.63477/joembas.v2i2.171Keywords:
Accounting Standards, Institutions, Preparers, StandardsAbstract
This study describes the concrete steps taken by Indonesia in implementing more modern accounting standards. An analysis was conducted to evaluate the positive impacts and challenges that emerged during the implementation process. The results of the study indicate that the implementation of accounting standards has brought significant improvements in the presentation of financial information. Although certain challenges were faced during the adaptation process, the long-term benefits can be seen in the increased accuracy, transparency, and comparability of financial information. This article provides an in-depth insight into Indonesia's journey in adopting and implementing more modern accounting standards. Practical implications and policy suggestions are presented to assist the government and other entities in addressing challenges that may arise during the implementation process of accounting standards.Downloads
References
Anisah, Siti. 2012. “Analisis Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (Sak-Etap) Bpr Di Pd Bpr Bkk Mojolaban.”
Ardianto, Rama, and Chermian Eforis. 2019. “Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Penerapan Sistem Pengendalian Intern Pemerintah, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah.” Jurnal Bina Akuntansi 6(1):95–136.
Gudio, Hylian Tanre. 2024. “Perkembangan Standar Akuntansi Di Indonesia.” Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan 1(3):35–39.
Hariadi, Muhammad Bahari, Grace B. Nangoi, and Anneke Wangkar. 2018. “Evaluasi Penerapan Perlakuan Akuntansi Terhadap Aktiva Tetap Berdasarkan PSAK No 16 Pada PT. Pegadaian (Persero) Cabang Malalayang Manado.” Going Concern: Jurnal Riset Akuntansi 13(02).
Hariyati, H. 2011. “Perkembangan Standar Akuntansi Keuangan Di Indonesia Ditinjau Dari Filsafat Ilmu.” AKRUAL: Jurnal Akuntansi 2(2):151–71.
Irfan, Andi, Dessyka Febria, and Rinda Fithriyana. 2023. “Paradoks Badai Phk Startup: Mencapai Sustainability Dengan Penerapan Akuntansi Manajemen.” Sharing: Journal of Islamic Economics Management and Business 2(1):150–56.
Melia, Y. 2022. “Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review. AKTSAR: Jurnal Akuntansi Syariah, 5 (1), 103.”
Promika, Anisa. 2024. “Analisis Mendalam Konsep Teori Akuntansi Dalam Bisnis Modern: Implikasi Untuk Kualitas Informasi Keuangan Dan Pengambilan Keputusan.” Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan 1(3):124–30.
Tan, Angelina Wijaya, Nathalie Elshaday Betrix Ambouw, and Irda Agustin Kustiwi. 2024. “Digitalisasi Ekonomi SIA: Transformasi Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Dan Inovasi Bisnis.” Jurnal Mutiara Ilmu Akuntansi 2(2):332–41.
