Seminar Akuntansi
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TOPIK
Overview Mata Ajaran Standar Akuntansi
Keuangan
 Pengembangan Standar Akuntansi
 Kualitas Standar Akuntansi
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Bahan Bacaan Wajib
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IAI – PSAK
IAI – Interpretasi SAK
International Accounting Standard Committee –
International Financial Reporting Standards
FASB – Statements of Financial Accounting
Standards
FASB – Statements of Financial Accounting
Concepts
Choi, Frost, and Meek – International
Accounting, Prentice Hall, New Jersey.
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Bahan Bacaan Wajib (2)
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IAI, Prosiding Konvensi Nasional Akuntansi ke-3
Profesi Akuntan Indonesia Menuju Milenium Baru,
1996 atau edisi terbaru.
Radebaugh, L.H., and S.J. Gray, International
Accounting and Multinational Enterprises, 4th
ed., John Wiley & Sons, Inc., 1997 atau edisi
terbaru.
Kieso, D.E., J.J. Weygandt, T.D.Warfield,
Intermediate Accounting, International Ed., John
Wiley & Sons, edisi terbaru.
Berbagai jurnal dan artikel profesi akuntan publik.
Hendrickson & Breda, Accounting Theory,
Discussion Questions & Cases, 5th Edition.
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Overview MK Seminar Akuntansi
Tujuan MK Seminar Akuntansi
 Meningkatkan Penguasaan peserta didik
ttg SAK dan Aplikasinya dalam menyusun
laporan keuangan untuk pihak ekstern.
 Pemahaman ttg hubungan SAK dengan
International Financial Reporting
Standards (IFRS) dan SAK yang berlaku
di negara lain.
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What is Financial Statements ?
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Financial Statements
are Balance Sheet, Income Statement, the
Statement of Cash Flows, the Statement of
Owners’ or Stockholders’ Equity, and also
Notes to Financial Statement
 who defined these ? and why ?
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What is Financial Report ?
Financial Reports
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Providing financial information in a broad
sense regarding the assets, liabilities, equity,
operation result, etc. of an organization.
So, it is including the president’s letter or
supplementary schedules in the corporate
annual report, prospectuses, management’s
forecast and description of an enterprise’s
social and environmental impact, bisides the
financial statements of the company
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BASIC ACCOUNTING CONCEPTS
1. Money Measurement
2. (Economic) Entity
3. Going Concern
4. Cost
5. Dual Aspect
6. Accounting Period
7. Conservatism
8. Realization
9. Matching
10.Consistency
11.Materiality
Balance sheet
Income Statement
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Money measurement ?
 Monetary
transactions vs Nonmonetary transactions ?
 Monetary
account vs Non-monetary
account ?
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Economic entity
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The activities, assets and liabilities of the
entity should be kept separate and distinct
from those of the owners’ and all other
economic entities’.
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Going concern
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An enterprise is assumed will continue in
operation long enough to carry out its
existing objectives.
 Implication to values reported in the
financial statements
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Going Concern vs Liquidation ?
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Cost
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Current cost
 Market
value
 Replacement cost
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Historical cost
 representing the price paid
 Reliable  objectively measurable, factual,
veriviable
 Relevant
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Dual aspect
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Any transaction will be recorded in both
sides, debit and credit
Accounting equation
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Accounting period
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Economic life of business can be divided
into artificial time periods; months,
quarters, or a year for meaningful financial
reporting purposes
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Conservatism
When in doubt, choose the method that
will be least likely overstate assets and
income, but it does not mean understate
assets or income.
 Absorb unfavorable manners instead of
favorable manners
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Realization
A transaction should be recorded only if it
is really happened.
 The value reported in the financial
statement should be represented in the
(conservative) value possible to collect
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Matching
Let the expenses follow the revenue
 Revenue should be matched with all costs
used to generate the revenue
Exc:
 Depreciation
 Allowance for doubt-full account
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Consistency
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The same treatment/methods/principles
should be used in the comparable
statements.
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Materiality
Materiality relates to an item’s impact on a
company’s overall financial condition and
operation.
 Information can be material if the absence
of the information will modify a decision
made
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What is
Balance sheet ?
 Income statement ?
 Statement of cash flows ?
 Statement of owners’ equity ?
 Notes to financial statements ?
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Why do we need PSAK ?
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There are many parties who use financial
statements for making economic decisions
Each user has his/her own need of the
financial information,
Uniformity in the treatment (measurement and
disclosure) of providing financial information
of a company
Certainty in presenting and interpreting the
form and content of financial statements.
As a criteria in evaluating a company’s
performance
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Sejarah Perumusan SAK
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IAI berdiri tahun 1957
Terdapat 3 (tiga) tonggak utama sejarah dalam
pengembangan standar akuntansi keuangan di
Indonesia
Tahun 1973  menjelang diaktifkannya pasar
modal di Indonesia, dengan mengkodifikasi prinsip
dan standar akuntansi yang berlaku di Indonesia
dalam buku “Prinsip Akuntansi Indonesia” (PAI)
Tahun 1984  Komite PAI melakukan revisi
secara mendasar atas PAI 1973 dan
mengkodifikasikannya dalam buku “Prinsip
Akuntansi Indonesia 1984”
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Sejarah Perumusan SAK
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Tahun 1994  Komite PAI kembali melakukan
revisi total terhadap PAI 1984 dan
mengkodifikasikannya dalam buku “Standar
Akuntansi Keuangan” berlaku per 1 Oktober 1994
Sejak 1994, IAI memutuskan untuk melakukan
harmonisasi dengan Standar Akuntansi
Internasional (pengaruh globalisasi)
Sejak 1994, IAI juga terus melakukan
penyempurnaan standar yang ada serta
penambahan standar baru dan interpretasi
Pernyataan Standar Akuntansi Keuangan (PSAK)
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Sejak 1994 proses revisi SAK dilakukan
sebanyak 5 (lima) kali sbb.:
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1 Oktober 1995
1 Juni 1996
1 Juni 1999
1 April 2002, dan
1 Oktober 2004  Buku Standar Akuntansi
Keuangan 1 Oktober 2004 yang juga memuat
 Kerangka
Dasar Penyusunan dan Penyajian Laporan
Keuangan Bank Syariah
 SAK 1 Okt 2004 berisi:
 59 PSAK beserta Kerangka Dasar Penyusunan
dan Penyajian Laporan Keuangan yang
melandasinya.
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Badan Penyususn Standar Akuntansi
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1973 : Panitia Penghimpun Bahan-bahan dan
Struktur dari GAAP dan GAAS
1974 – 1994 : Komite Prinsip Akuntansi Indonesia
(4 periode kepengurusan IAI)
1994 : Komite PAI diubah menjadi Komite Standar
Akuntansi Keuangan (Komite SAK)
Pada Kongres ke 8 IAI tgl 23-24 Sept 1998 di
Jakarta, Komite SAK diubah menjadi Dewan
Standar Akuntansi Keuangan (DSAK) yang diberi
otonomi khusus utk menyusun dan mengesahkan
PSAK dan ISAK
Sbg pelaksanaan keputusan Kongres ke 8, juga
dibentuk Dewan Konsultatif SAK yang anggotanya
berasar dari lingkungan profesi akuntan dan non
akuntan sebagai representasi users.
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Kebijakan DSAK
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Mendukung program harmonisasi dan
konvergensi yang diprakarsai oleh International
Accounting Standards Board (IASB) 
menyelaraskan PSAK dg International Financial
Reporting Standards (IFRS)
Dalam menyusun SAK, mengacu pada IFRS
dengan mempertimbangkan pula faktor
lingkungan usaha di Indonesia
Pengembangan SAK yang belum diatur dalam
IFRS dilakukan dengan berpedoman pada
Kerangka Dasar Penyusunan dan Penyajian
Laporan Keuangan, kondisi lingkungan usaha di
Ind., dan standar akuntansi yang berlaku di
negara lain.
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What is PSAK ?
Accounting standards defined by IAI,
should be used as the base in presenting
financial statements of a company
 Providing a framework to set out the
concepts underlining the preparation and
presentation of financial statements for
external users.
 As a criteria for auditors to assess whether
the financial statements of a company has
presented accordingly in order to provide
auditor’s opinion,
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Quality of Accounting Standards.
Financial Statement can be
 more useful
 Comparable
 Not misleading
The standards should be
 Evaluated
 Up-dated
 developed
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