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IDENTIFIKASI PERBEDAAN STANDAR AKUNTANSI ASET TETAP ANTARA US GAAP DAN IFRS Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Understanding the accounting standards is a must to anyone interested or engaged in financial accounting, therefore when the international accounting standards or IFRS has commonly agreed to be applied, the accounting standards in some countries, which were previously refer to U.S. accounting standards or U.S. GAAP, some eventually convergenced to IFRS, unfortunately many users of standards fail to comprehend the standards. In general, the interest area of the standards are around the issues of definition, recognition, measurement, classification, reporting, and disclosure of financial transactions. Nevertherless, a number of practitioners and academicians in the accounting facing obstacles in understanding the substance of the both standards. This article was written to address the issues, particularly on the accounting standards of fixed assets.Keywords: financial accounting, accounting standards, US GAAP, IFRS

GELOMBANG PENETRASI IFRS TERHADAP DOMINASI US GAAP: ADAKAH PERBEDAAN MENDASAR BASIS LANDASAN KONSEPTUAL? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Since 1973, IASC has been introduced the International Accounting Standards (IAS), as part of its endeavor to horminize financial reporting internationally. However, it seems that until the year 2000s, the IAS had not been widely accepted, even though the founders of IASC deeply belive that the world very need the standard, sooner or later, it is due to the fact that from day to day the business world becoming more and more boarderless, MNC is the fact that could not be stopped, therefore worldwide comparability of the financial statements no longer a need, but it is a must. Started on 2001, after the body changed its name become IASB and the standard changed its name become IFRS, suddenly the standard becoming more and more widely accepted, a number of accounting academician and practitioner shaky facing the penetration of the IFRS wave, it is due to the lack of understanding of IFRS, particularly for those who settle already with US GAAP. This article is aimed to analyze and introduce the conceptual framework and principles underlying the standard either for US GAAP or for IFRS.Keywords: IAS, harmonize financial reporting internationally, comparability, IFRS, US GAAP

KEBIJAKAN AKUNTANSI DAN PERUBAHAN ESTIMASI AKUNTANSI BERDASARKAN IFRS Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Comparability of financial statements, either in term of the multi-periods of the same entity or in term of the similar period among the similar entities in the industry, is one of the main issue in the preparation of financial statements, therefore consistency in the adoption of accounting policy and accounting estimate become the main requirement in the preparation of financial statements. Howerver, this requirement would not be able to guarantee the comparability of the statements when the accounting standard still offering a wide range of accounting alternatives. IASB has taken a big jump to narrow the accounting alternatives in order to improve the quality of financial statements in term of their comparability.Keywords: comparability, financial statements, consistency, accounting policy, accounting estimate, accounting standard.

STANDARD AKUNTANSI PERSEDIAAN: BENARKAH IFRS MENGGUNAKAN PRINCIPLES-BASED DAN US GAAP MENGGUNAKAN RULES-BASED? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

IFRS and US GAAP are two mainstream of accounting standards which are deeply affect the accounting practices internationally. The IFRS is said as “principles-based” in nature and the US GAAP at the opposite side as “rules-based” in nature. Although gradually the influence of IFRS is outperform the US GAAP, but most of the US GAAP users still having difficulties in familiarizing with IFRS. The term of “principles-based” and “rules-based” to differentiate the two mainstream of accounting standards seem to be used as a simplification in viewing the difference between the both standards. Principles-based means that the accounting standards is not rigid, they are only providing general guideline on how the standards should be applied, on the other side the term rules-based means that the standards are the rigid rules of accounting practice. This paper is aimed to prove the appropriateness of the term “principles-based” for the IFRS and “rules-based” for the US GAAP, particularly in the case of accounting standards for inventory.Keywords: IFRS, US GAAP, principles-based, rules-based

AKUNTANSI FORENSIK: SEBUAH ALTERNATIF PROFESI AKUNTANSI Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The increasing demand of sound practice in conducting the operation of organization as well as the increasing cases of fraud and intentional misleading of financial information have triggered the emerging and developing forensic auditing. The main objective of the forensic auditing is to proof the conformity of the business operation with the legal requirements as well as to detect, to prevent, and to proof the possible offense to the legal requirement which are committed by management or persons inside the organization. The forensic auditing becomes very important to any business because any form of illegal or unauthorized business process can be very harmful either to the company itself or to the stakeholders, if not in the short run probably will be in the long run. To response the increasing demand of forensic audit, presently has been developed what the so called as a forensic accounting. The main objective of the forensic accounting is to provide the accounting systems and accounting practices which are conform to the legal requirements.Keyword: Forensic Auditing, Forensic Accounting

MEWASPADAI BENTUK DAN MODUS KECURANGAN MELALUI LAPORAN KEUANGAN Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Financial information which are mainly represented in form of financial statements, are predominant in the decision making process, these are due to the facts that no business and no decisions which are not related to the financial matters. As a consequence the decision makers need reliable financial information to support their decisions otherwise they will commit poor decisions which are harmful to their business and interests. However, in facts very possible that the financial statements fail to present all the important and material facts which are needed by the users, and these matters are happen intentionally due to the existent conflict of interests between the users of the financial statements and the issuer of the financial statements, in this case is management. To overcome these problem the users of financial statements, including independent auditors, must be well informed to the common potentials fraud and misleading financial statements. This paper is aimed to discuss and identify these matters.Keywords: financial statements, independent auditors, potential fraud, misleading financial statements.

Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence Krismiaji Krismiaji; Sururi Sururi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).Design/Methodology/Approach: The research uses a sample of 846 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2016 through 2018. Conditional conservatism is measured by using an asymmetric timeliness measure from Basu (ATMB). Net income ratio (CFO/NI) is a proxy for earnings quality whereas ratio between market value and book value (MTB) is a measure of unconditional conservatism. The data used in this study are obtained both from Indonesian Stock Exchange database, and from company annual reports.Research findings: The study finds that all companies analyzed implement conservative accounting policies and practices. Besides, quality of earnings and stock prices are negatively associated with conditional conservatism. This research also proves that stock price negatively associated with unconditional conservatism, whereas unconditional conservatism does not associated with earnings quality.Theoretical contribution/ Originality: This study enriches the existing literature about conservatism, especially in emerging market environment. Moreover, this study discusses a set of conservatism that consist of conditional and unconditional conservatism. This may give a complete picture of conservatism practices adopted by Indonesian companies.Practitioner/Policy implication: Since conservatism can solve agency cost problems, the result of this study may affect the way a company produce useful information for interest parties.Research limitation/Implication: The use of the purposive sampling method limits generalizations, because sample designs could not be assumed to characterize all companies listed on IDX.

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