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tabindex=\"0\">Article<\/a><\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ffd19b8\" data-id=\"ffd19b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c47a27f elementor-widget elementor-widget-text-editor\" data-id=\"c47a27f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/sarjen\/Home\"><span style=\"color: #3053af;\">Home<\/span><\/a> &gt; Media Centre &gt; <a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/news\">News<\/a><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a37c040 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"a37c040\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"411\" height=\"274\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar.png 411w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar-300x200.png 300w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar-24x16.png 24w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar-36x24.png 36w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Menakar-48x32.png 48w\" sizes=\"auto, (max-width: 411px) 100vw, 411px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab1f881 elementor-widget elementor-widget-text-editor\" data-id=\"ab1f881\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Oktober 11th, 2022<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-031fc0c elementor-widget elementor-widget-heading\" data-id=\"031fc0c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-large\">Menakar Signifikansi Penerapan Standar Akuntansi Baru terhadap Korporasi Indonesia<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2d9b8f elementor-widget elementor-widget-text-editor\" data-id=\"a2d9b8f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><em>Pada 1 Januari 2020, korporasi Indonesia wajib menerapkan standar akuntansi baru (PSAK71, PSAK72 dan PSAK73), yang diterbitkan oleh Dewan Standar Akuntansi Keuangan (DSAK).<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e6113 elementor-widget elementor-widget-text-editor\" data-id=\"32e6113\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Bisnis.com<\/strong>, JAKARTA &#8211; Pada 1 Januari 2020, korporasi Indonesia wajib menerapkan standar akuntansi baru (PSAK71, PSAK72 dan PSAK73), yang diterbitkan oleh Dewan Standar Akuntansi Keuangan (DSAK) yang merupakan adopsi dari International Financial Reporting Standards (IFRS 9, 15 dan 16) yang dikeluarkan oleh International Accounting Standard Board (IASB). Perusahaan pun harus berbenah untuk menyesuaikan laporan keuangannya agar sesuai standar internasional tersebut.<\/p><p>Di Indonesia, IFRS secara konvergensi diterapkan dengan bertahap ke dalam Standar Akuntansi Keuangan Indonesia (SAK). Tujuannya agar laporan keuangan perusahaan di Indonesia sesuai dengan standar kualitas internasional dan dapat dibandingkan dengan perusahaan global.<\/p><p>Terkait dengan adopsi IFRS di Tanah Air, Dewan Standar Akuntansi Keuangan (DSAK) telah menerbitkan tiga PSAK, yakni PSAK 72 (IFRS 15) tentang Pendapatan dari Kontrak dengan Pelanggan, PSAK 71 (IFRS 9) tentang Instrumen Keuangan, dan PSAK 73 (IFRS 16) tentang Sewa. Ketiganya akan berlaku efektif mulai 1 Januari 2020.<\/p><p>Rosita Uli Sinaga, Anggota Dewan Pengurus Nasional Ikatan Akuntan Indonesia (DPN IAI), menuturkan standar akuntansi baru itu akan mengubah secara signifikan pelaporan keuangan perusahaan. IFRS 15, misalnya, mengatur kapan perusahaan mengakui pendapatan, pengukuran pendapatannya termasuk bagaimana penyajian dan pengungkapannya di laporan keuangan.<\/p><p>&#8220;IFRS 15 ini berlaku untuk semua industri, termasuk industri ritel, kontrak konstruksi, pengembang, dan telekomunikasi,&#8221; tuturnya, Rabu (27\/3).<\/p><p>Sementara itu, IFRS 9 akan mengubah metode perhitungan cadangan kerugian penurunan nilai aset keuangan. Menurut Rosita, industri yang sangat terdampak IFRS 9 ialah perbankan dan perusahaan pembiayaan. Akan tetapi IFRS 9 ini juga berdampak signifikan buat perusahaan di luar industri keuangan yang mempunyai piutang lebih dari setahun.<\/p><p>Lebih lanjur, IFRS 16 mengubah pencatatan transaksi sewa dari sisi pihak penyewa <em>(lessee).\u00a0<\/em>Transaksi tersebut harus diperlakukan sebagai <em>finance lease<\/em> sehingga harus mencatat aset dan liabilitas di neracanya. Penerapan IFRS 16 atau PSAK 73 dinilai menantang karena harus mengumpulkan seluruh kontrak yang mengandung sewa.<\/p><p>&#8220;Bisa dibayangkan jika perusahaan punya ratusan kantor cabang dan punya banyak anak perusahaan, bagaimana sulitnya mengumpulkan seluruh kontrak sewa yang ada di seluruh unit dan isinya tidak seragam. Jangan <em>underestimate<\/em> persiapan yang harus dilakukan untuk penerapan IFRS 16 atau PSAK 73 ini,&#8221; imbuhnya.<\/p><p>Rosita menggarisbawahi penerapan IFRS tidak hanya berdampak terhadap pencatatan akuntansi, tetapi juga perubahan proses di unit bisnis, persiapan data, hingga sistem dan kesiapan SDM. Oleh karena itu, diperlukan proses yang kompleks dan waktu yang lama dalam penyusunan laporan keuangan dan proses audit, terutama pada tahun pertama penerapannya.<\/p><p>Berdasarkan observasi di perusahaan-perusahaan global setidaknya butuh waktu 2-3 tahun untuk menyiapkan penerapan tiga IFRS baru tersebut.<\/p><p>Di Indonesia, lanjut Rosita, salah satu perusahaan yang telah diwajibkan untuk menerapkan IFRS 15 dan 9 yakni PT Telekomunikasi Indonesia (Persero) Tbk. Pasalnya, emiten bersandi saham TLKM itu listing di dua bursa efek (<em>dual listing<\/em>), yakni Bursa Efek Indonesia dan New York Stock Exchange.<\/p><p>Sebagai emiten yang terdaftar di NYSE, Telkom terikat dengan regulasi United States Securities dan Exchange Commission yang telah menerapkan IFRS 15 dan IFRS 9 sejak 1 Januari 2018 dan IFRS 16 pada 1 Januari 2019.<\/p><p>&#8220;Mungkin perusahaan-perusahaan lain di Indonesia perlu belajar dari PT Telkom tentang proses implementasi ketiga IFRS tersebut dan tantangan seperti apa yang dihadapi. Apalagi ketiga PSAK itu akan berlaku efektif di Indonesia dalam kurang lebih 9 bulan lagi,&#8221; tutur Rosita.<\/p><p>Dia menambahkan IAI telah melakukan sosialisasi standar baru IFRS sejak 2 tahun lalu.<\/p><p>Akuntan dan Dosen UI Aria Farah Mita menuturkan dunia akademis merespons perkembangan IFRS yang sangat dinamis ini dengan cukup progresif. Di kalangan profesional, IAI memiliki program untuk menyelenggarakan seminar dan forum diskusi terkait dengan penerapan IFRS baru tersebut.<\/p><p>&#8220;Kantor Akuntan Publik (KAP) menyiapkan diri dalam menyiapkan SDM dan proses audit atas penerapan standar baru ini,&#8221; ujarnya.<\/p><p>Proses bisnis, sistem informasi, dan SDM perusahaan-perusahaan di Indonesia harus berbenah untuk menyesuaikan adopsi standar akuntansi internasional itu. Di sisi lain, regulator terkait, tenaga pengajar dan KAP wajib mempelajari dengan seksama ketiga PSAK tersebut agar penerapannya di Indonesia dapat terlaksana dengan baik.<\/p><p>Editor :\u00a0<strong>MediaDigital<\/strong><br \/>Source : <b>Bisnis.com<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-505ff04 elementor-widget elementor-widget-shortcode\" data-id=\"505ff04\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1841\" class=\"elementor elementor-1841\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-930e9ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930e9ac\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ed4038\" data-id=\"2ed4038\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab4b064 elementor-widget elementor-widget-heading\" data-id=\"ab4b064\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Related News<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0985ee0 elementor-section-boxed elementor-section-height-default 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href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/mengenal-ifrs-17-standar-pelaporan-keuangan-internasional\/\">Mengenal IFRS 17, Standar Pelaporan Keuangan Internasional<\/a><\/h4><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-983\" ><div  class=\"cl-template cl-template--post cl-template--id-1805 cl-template--image-top\" ><div class=\"cl-element cl-element-featured_media cl-element--instance-1003  cl-element-featured_media--sizing-aspect_ratio\"><a class=\"cl-element-featured_media__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\"><div class=\"cl-element-featured_media__image\" style=\"background-image: url(https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-300x200.png)\" role=\"img\"><\/div><\/a><\/div><div class=\"cl-element cl-element-section cl-element--instance-1004 \"><div class=\"cl-element 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data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a9 KAP Sarjen dan Rekan All right Reserved | Decree of the Finance Minister of The Republic Indonesia No. 136\/Km.1\/2022<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647777b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647777b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aef1d1a\" data-id=\"aef1d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b3bf elementor-widget elementor-widget-spacer\" data-id=\"310b3bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Bisnis.com, JAKARTA &#8211; Pada 1 Januari 2020, korporasi Indonesia wajib menerapkan standar akuntansi baru (PSAK71, PSAK72 dan PSAK73), yang diterbitkan oleh Dewan Standar Akuntansi Keuangan (DSAK) yang merupakan adopsi dari International Financial Reporting Standards (IFRS 9, 15 dan 16) yang dikeluarkan oleh International Accounting Standard Board (IASB). Perusahaan pun harus berbenah untuk menyesuaikan laporan keuangannya agar sesuai standar internasional tersebut.<\/p>\n","protected":false},"author":2,"featured_media":450,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-1516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"modified_by":"prima","_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/comments?post=1516"}],"version-history":[{"count":41,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1516\/revisions"}],"predecessor-version":[{"id":2336,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1516\/revisions\/2336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media\/450"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=1516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=1516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=1516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}