{"id":188,"date":"2022-10-14T07:29:00","date_gmt":"2022-10-14T00:29:00","guid":{"rendered":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/?p=188"},"modified":"2022-11-18T20:00:53","modified_gmt":"2022-11-18T13:00:53","slug":"siap-siap-ojk-dan-iai-sudah-bahas-penerapan-psak-terbaru","status":"publish","type":"post","link":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/14\/siap-siap-ojk-dan-iai-sudah-bahas-penerapan-psak-terbaru\/","title":{"rendered":"Siap-siap! OJK dan IAI Sudah Bahas Penerapan PSAK Terbaru"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"188\" class=\"elementor elementor-188\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9335fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f9335fe\" 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-1e5dd4b\" data-id=\"1e5dd4b\" 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-9aba0d5 elementor-widget elementor-widget-shortcode\" data-id=\"9aba0d5\" data-element_type=\"widget\" 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https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/Banner-Media-Centre-1200x329.png 1200w\" sizes=\"auto, (max-width: 1924px) 100vw, 1924px\" \/>\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\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f74a3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f74a3b\" 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-33 elementor-top-column elementor-element elementor-element-6f77ed9\" data-id=\"6f77ed9\" 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-948512f elementor-widget elementor-widget-shortcode\" data-id=\"948512f\" 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\"><div id=\"mega-menu-wrap-max_mega_menu_6\" class=\"mega-menu-wrap\"><div class=\"mega-menu-toggle\"><div class=\"mega-toggle-blocks-left\"><\/div><div class=\"mega-toggle-blocks-center\"><\/div><div class=\"mega-toggle-blocks-right\"><div class='mega-toggle-block mega-menu-toggle-animated-block mega-toggle-block-0' id='mega-toggle-block-0'><button aria-label=\"Toggle Menu\" class=\"mega-toggle-animated mega-toggle-animated-slider\" type=\"button\" aria-expanded=\"false\">\n                  <span class=\"mega-toggle-animated-box\">\n                    <span 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mega-menu-item-object-page mega-align-bottom-left mega-menu-flyout mega-menu-item-1191' id='mega-menu-item-1191'><a class=\"mega-menu-link\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/article\/\" 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-084c0b4\" data-id=\"084c0b4\" 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-2b35006 elementor-widget elementor-widget-text-editor\" data-id=\"2b35006\" 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>\u00a0&gt; Media Centre &gt; Article<\/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-e3d4432 elementor-widget elementor-widget-text-editor\" data-id=\"e3d4432\" 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><span style=\"color: #f27023;\">October 14th, 2022<\/span><\/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-2e261c8 elementor-widget elementor-widget-heading\" data-id=\"2e261c8\" 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-default\">Siap-siap! OJK dan IAI Sudah Bahas Penerapan PSAK Terbaru<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64cf287f elementor-widget elementor-widget-text-editor\" data-id=\"64cf287f\" 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><!-- wp:paragraph --><\/p>\n<p><strong>JAKARTA, investor.id &#8211;\u00a0<\/strong>Otoritas Jasa Keuangan (OJK) mengadakan pertemuan dengan Ikatan Akuntan Indonesia (IAI) untuk membahas kolaborasi OJK-IAI yang telah tertuang dalam Nota Kesepahaman.<\/p>\n<p>Pertemuan tersebut membahas langkah antisipasi penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) terkini yang memberikan dampak signifikan pada Industri Jasa Keuangan (IJK) serta proses pengawasan yang dilakukan OJK.<\/p>\n<p>\u201cIni merupakan bentuk tanggung jawab OJK menjaga kinerja IJK untuk mendukung perekonomian nasional. Hal ini merupakan perwujudan dari tiga perilaku kunci insan OJK yang telah disampaikan oleh dewan komisioner OJK periode 2022-2027 yaitu kolaboratif, proaktif, dan bertanggung jawab,\u201d kata Anggota Dewan Komisioner merangkap Ketua Dewan Audit OJK Sophia Wattimena dalam keterangan resmi, Selasa (2\/8\/2022).<\/p>\n<p><span style=\"font-size: 0.875rem\">Menurutnya, OJK sebagai regulator di sektor jasa keuangan berkepentingan dalam mengawasi praktik\u00a0<\/span><em style=\"font-size: 0.875rem\">good governance<\/em><span style=\"font-size: 0.875rem\">, serta pelaporan keuangan di industri jasa keuangan. Dengan besarnya tanggung jawab yang diemban, maka OJK perlu menjalin kerjasama dan hubungan baik dengan para mitra strategis.<\/span><\/p>\n<p>Sejak 2014, OJK dan IAI telah memiliki Nota Kesepahaman sebagai dasar kolaborasi antara OJK dengan IAI dalam rangka melakukan sosialisasi dan edukasi di bidang akuntansi bagi industri jasa keuangan di Indonesia.<\/p>\n<p>Ruang lingkup kolaborasi OJK-IAI dalam Nota Kesepahaman yang telah berjalan saat ini adalah\u00a0penyusunan dan pengembangan Standar Akuntansi Keuangan di Indonesia, peningkatan profesionalisme dan penerapan kode etik akuntan profesional sebagai penanggung jawab laporan keuangan untuk membangun kepercayaan public, serta sosialisasi, pendidikan dan pelatihan untuk meningkatkan kualitas pengetahuan dan kompetensi atau sertifikasi di bidang akuntansi bagi pegawai OJK dan\/atau pelaku di sektor jasa keuangan.<\/p>\n<p><span style=\"font-size: 0.875rem\">Selain itu, OJK dan IAI juga tengah membahas persiapan penerapan beberapa PSAK terbaru, antara lain PSAK 74 yang berisi Kontrak Asuransi dan beberapa SAK lain seperti SAK Entitas Privat (EP). Penerapan PSAK 74 dan SAK EP tersebut diharapkan dapat meningkatkan kualitas pelaporan keuangan sehingga memberikan nilai tambah bagi pengguna laporan keuangan.<\/span><\/p>\n<p>Sophia\u00a0menyampaikan bahwa kerjasama yang baik antara OJK dengan IAI selama ini harus ditingkatkan termasuk mengenai penerapan PSAK 74 yang berdampak signifikan pada laporan keuangan di industri perasuransian, melalui intensifikasi Working Group ataupun pelatihan baik untuk industri maupun regulator.\u00a0 Selain itu, perlu dilakukan persiapan dan kajian yang komprehensif untuk mengukur dampak penerapan termasuk terkait infrastruktur\u00a0<em>core system<\/em>\u00a0yang dimiliki oleh industri.<\/p>\n<p>Ketua Dewan Pengurus Nasional IAI Mardiasmo mengusulkan untuk memperkuat regulasi agar laporan keuangan disusun oleh seseorang yang memiliki kompetensi dan kualifikasi sebagai\u00a0<em>preparer\u00a0<\/em>laporan keuangan, antara lain pemegang sertifikasi CA\/CAFB.<\/p>\n<p>PSAK 74 merupakan adopsi dari International Financial Reporting Standard (IFRS) 17: Insurance Contracts yang telah terbit pada tahun 2017 dan akan berlaku efektif pada 1 Januari 2023.<\/p>\n<p>Sejak tahun 2018, IAI telah berupaya untuk melakukan kajian, permintaan tanggapan, dan diskusi dalam rangka adopsi PSAK 74 tersebut. Melalui proses yang panjang, pada November tahun 2020 DSAK IAI mengesahkan PSAK 74: Kontrak Asuransi tanggal efektif 1 Januari 2025 dengan memperbolehkan penerapan dini.<\/p>\n<p>Selanjutnya DSAK IAI juga telah melakukan amandemen PSAK 74 yang disahkan pada 17 Desember 2021 yang mengatur tentang penerapan awal PSAK tersebut. Dengan memperhatikan bahwa terdapat gap waktu penerapan secara efektif selama 2 tahun antara International dengan Indonesia, maka perlu juga dipertimbangkan dampaknya bagi pengguna laporan keuangan di industri.<\/p>\n<p>Adapun dengan diterapkannya PSAK 74 maka penjualan premi yang dilakukan oleh perusahaan asuransi tidak bisa lagi langsung diakui sebagai pendapatan seluruhnya namun hanya margin atau profit yang dihitung berkala secara aktuarial dapat diakui sebagai pendapatan.<\/p>\n<p style=\"font-size: 12px\">Editor :\u00a0<span style=\"font-weight: bold\">Lona Olivia\u00a0<\/span>(redaksi@investor.id)<br \/>Source :\u00a0<a href=\"https:\/\/investor.id\/market-and-corporate\/301660\/siapsiap-ojk-dan-iai-sudah-bahas-penerapan-psak-terbaru\"><span style=\"font-weight: bold\">Investor Daily<\/span><\/a><\/p>\n<p><!-- \/wp:paragraph --><\/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-bec7628 elementor-widget elementor-widget-shortcode\" data-id=\"bec7628\" 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=\"1976\" class=\"elementor elementor-1976\">\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 Articles<\/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 elementor-section-height-default\" data-id=\"0985ee0\" 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-04f2a14\" data-id=\"04f2a14\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap 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elementor-element-c3b4cb2 elementor-widget elementor-widget-heading\" data-id=\"c3b4cb2\" data-element_type=\"widget\" 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\"><a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/contact\">Contact<\/a><\/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<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-c4556f1\" data-id=\"c4556f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\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-c5bc1ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5bc1ab\" 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-11053a0\" data-id=\"11053a0\" 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-0248709 elementor-widget elementor-widget-heading\" data-id=\"0248709\" data-element_type=\"widget\" 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>Otoritas Jasa Keuangan (OJK) mengadakan pertemuan dengan Ikatan Akuntan Indonesia (IAI) untuk membahas kolaborasi OJK-IAI yang telah tertuang dalam Nota Kesepahaman.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-188","post","type-post","status-publish","format-standard","hentry","category-article"],"modified_by":"lucky","_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/188","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=188"}],"version-history":[{"count":91,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/188\/revisions"}],"predecessor-version":[{"id":2363,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/188\/revisions\/2363"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}