{"id":983,"date":"2022-10-08T14:24:36","date_gmt":"2022-10-08T07:24:36","guid":{"rendered":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/?p=983"},"modified":"2022-11-18T19:46:40","modified_gmt":"2022-11-18T12:46:40","slug":"mengenal-ifrs-17-standar-pelaporan-keuangan-international","status":"publish","type":"post","link":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/","title":{"rendered":"Berlaku Mulai 2023, Ini Tantangan Penerapan Standar Akuntansi Internasional"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"983\" class=\"elementor elementor-983\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f24c47d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f24c47d\" data-element_type=\"section\" 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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; News<\/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 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=\"1024\" height=\"686\" src=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-1024x686.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-1024x686.png 1024w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-300x201.png 300w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-768x515.png 768w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-24x16.png 24w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-36x24.png 36w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar-48x32.png 48w, https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-content\/uploads\/2022\/10\/News-Berlaku-besar.png 1171w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\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\">Berlaku Mulai 2023, Ini Tantangan Penerapan Standar Akuntansi Internasional<\/h2>\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><b>Liputan6.com, Jakarta &#8211;<\/b>\u00a0Institute of Chartered Accountants in England and Wales (ICAEW) mengingatkan bahwa standar akuntansi internasional baru di bawah International Financial Reporting Standard (IFRS) 17, yang berlaku mulai 1 Januari 2023, akan mentransformasi banyak aspek di dalam industri asuransi.<\/p><p>ICAEW Regional Director, Greater China and South-East Asia, Mark Billington mengatakan, penerapan IFRS 17 akan mengharuskan perusahaan asuransi untuk memiliki pelaporan yang lebih sistematis, sistem data yang lebih canggih, dan yang terpenting, sumber daya manusia (SDM) yang mahir dalam bidangnya.<\/p><p>&#8220;Namun, kurangnya infrastruktur data serta SDM akuntansi dan aktuaria yang mumpuni di Indonesia menjadi tantangan yang perlu dijawab oleh para pelaku industri di negeri ini agar Indonesia siap menerapkan IFRS 17,&#8221; ucap Mark dikutip keterangannya di Jakarta, Rabu (8\/7).<\/p><p>IFRS 17 katanya akan membawa transformasi dan modernisasi ke dalam industri asuransi di dunia, termasuk di Indonesia. Standar ini akan berdampak pada hampir semua bagian utama dalam operasi bisnis asuransi. Mulai dari akuntansi, aktuaria, IT, data, perpajakan, supervisi, penjualan, hingga manajemen SDM.<\/p><p>Menurutnya, IFRS 17 mengharuskan semua data di suatu perusahaan atau organisasi dicatat secara sistematis. Keharusan ini akan meningkatkan kebutuhan akan infrastruktur teknologi serta tuntutan untuk data sistem yang lebih baik di dalam organisasi. Sistem yang saat ini digunakan oleh industri asuransi, seperti sistem aktuaria, keuangan, dan pelaporan, akan perlu diperbarui atau bahkan dibangun ulang. Hal ini akan memberikan tantangan yang signifikan bagi pelaku bisnis asuransi.<\/p><p>&#8220;Bagi pelaku industri di Indonesia, sistem data yang canggih dan SDM yang mumpuni merupakan dua kebutuhan utama yang harus dijawab,&#8221; katanya.<\/p><p class=\"article-content-body__item-title\"><strong>SDM Jadi Faktor Kunci<\/strong><\/p><p>Selain itu, SDM juga merupakan faktor kunci yang akan mempengaruhi penerapan IFRS 17. Perusahaan perlu melakukan edukasi dan pelatihan kepada para pekerjanya tentang standar baru tersebut, mulai untuk yang berada di tingkat kepemimpinan perusahaan hingga yang berada di garda terdepan dalam melayani nasabah.<\/p><p>Namun, terbatasnya SDM dengan kemampuan akuntansi dan aktuaria yang mumpuni telah lama menjadi masalah serius di Indonesia. Perusahaan mungkin perlu mempertimbangkan jasa konsultan eksternal untuk mengisi celah kekosongan SDM selama persediaan akuntan terampil di negeri ini masih terbatas.<\/p><p>Namun, terlepas dari semua tantangan tersebut, IFRS 17 diperkirakan akan memberikan manfaat yang signifikan dalam jangka panjang.<\/p><p>&#8220;Standar baru ini akan mendorong transformasi dalam manajemen data sehingga perusahaan asuransi dapat memiliki informasi yang lebih detail, akurat, dan cepat, serta akan menggantikan proses-proses manual. Sistem data yang lebih terintegrasi dan membutuhkan lebih sedikit data re-entry (pemasukan kembali data) akan mengurangi risiko yang dihadapi oleh perusahaan,&#8221; katanya.<\/p><p>Director of Member and Partnership Ikatan Akuntan Indonesia (IAI), Edward Tanujaya mengakui bahwa IFRS 17 yang akan diadopsi ke dalam PSAK 74 akan berdampak pada industri asuransi dalam jangka pendek. Pekerjaan rumah terbesar kita saat ini adalah untuk memiliki infrastruktur IT dan SDM yang cukup.<\/p><p>&#8220;Meskipun demikian, dalam jangka panjang, IFRS 17 dapat membantu kita menciptakan pelaporan yang lebih efisien dan performa yang lebih baik. Perusahaan dan para akuntan profesional harus berkolaborasi guna menciptakan kerja sama yang kuat untuk mendorong pengembangan kompetensi SDM serta pengetahuan dalam pelaporan keuangan, sesuai dengan standar global,&#8221; katanya.<\/p><p>Executive Director, ASEAN Federation of Accountants (AFA), Aucky Pratama juga mengungkapkan bahwa upaya bersama dari semua pihak akan berkontribusi pada penerapan IFRS 17.<\/p><p>Untuk beberapa saat, industri asuransi sempat dibuat sibuk dan diperlambat oleh pandemi Covid-19 yang hingga saat ini masih berlanjut. Organisasi dan perusahaan harus beradaptasi dengan cara-cara baru dalam beroperasi.<\/p><p>&#8220;Namun, persiapan menuju IFRS 17 harus tetap berlanjut dan pelaku bisnis didorong untuk memanfaatkan waktu yang mereka miliki sebaik-baiknya demi memastikan implementasi IFRS 17 di 2023,&#8221; tutup dia.<\/p><p>Sumber: Merdeka<\/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-062786a elementor-widget elementor-widget-shortcode\" data-id=\"062786a\" 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 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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 cl-element-published_date cl-element--instance-1001 \">October 8th, 2022<\/div><h4 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/08\/mengenal-ifrs-17-standar-pelaporan-keuangan-international\/\">Berlaku Mulai 2023, Ini Tantangan Penerapan Standar Akuntansi Internasional<\/a><\/h4><\/div><\/div><\/div><\/div><\/div><div class=\"cl-pagination\"><\/div><\/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\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-4d9bc8c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4d9bc8c\" data-element_type=\"section\" 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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>International Financial Reporting Standards (IFRS) adalah seperangkat standar akuntansi yang dikembangkan oleh International Accounting Standards Board (IASB) yang menjadi standar global untuk penyusunan laporan keuangan perusahaan publik. IFRS didirikan untuk menciptakan bahasa akuntansi yang umum, sehingga bisnis dan laporan keuangannya dapat konsisten dari perusahaan ke perusahaan atau negara ke negara. IASB sendiri adalah badan pengaturan standar akuntansi independen, yang berbasis di London. Lembaga ini terdiri dari 15 anggota dari sembilan negara, termasuk Amerika Serikat. IASB mulai beroperasi pada tahun 2001 ketika berhasil di Komite Standar Akuntansi Internasional. IASB didanai oleh kontribusi dari perusahaan akuntansi utama, lembaga keuangan swasta dan perusahaan industri, bank sentral, pendanaan nasional, dan organisasi internasional dan lembaga profesional lainnya di seluruh dunia.<\/p>\n","protected":false},"author":2,"featured_media":445,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-983","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\/983","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=983"}],"version-history":[{"count":37,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/983\/revisions"}],"predecessor-version":[{"id":2342,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/983\/revisions\/2342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media\/445"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}