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Herry Hutabarat
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Economics, Econometrics & Finance Social Sciences

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PERKEMBANGAN PENGUNGKAPAN AKUNTANSI STUDI KASUS KREDIT YANG DIBERIKAN Herry Hutabarat
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.341 KB) | DOI: 10.30813/jab.v2i2.390

Abstract

Disclosures as part of the accounting process is continued to develope.. Disclosure of forward looking information, segment disclosures, social responsibility disclosues and social disclosures for nondomesticfinancial statement users is increasing to respond globalization and innovation of financial transaction and the needs of duch information from analyst and investor. Meanwhile to protect the shareholders, investors and others stockholder, the authority (Bank Indonesia and Bapepam),  and accounting institutoin such as Ikatan Akuntan Indonesia (IAI), internacional Accounting Standard (IAS)  are continuing to improve the regulatory disclosure requirements especially din banking industry. These regulations can be read in PAPI (Princip Akuntansi Perbankan Indonesi), Pernyataan Standar Akuntansi Keuangan (PSAK), Internacional Financial Reporting Standards (IFRS).   Due to such development and to get some comparative the writer is tried to make a brief analysis based on library research and PT Bank Mandiri Tbk, annual report 2005 to 2007.     Keywords : Disclosures, PAPI, PSAK, IFRS, Banking Industry
REVISI PSAK NO. 31 Herry Hutabarat
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.804 KB) | DOI: 10.30813/jab.v2i1.378

Abstract

Recently banking industry has become general financial-service providers not only in its traditonal role as  intermediator role,  but including  as  payments role,  guarantor role, risk management role, investment banking role, saving/investment advisor role, safe keeping role, agency role, policy role among others. Banking industry in Indonesia still has more significant role as sources of finance than the equity markets in economic development. We agree that  acccounting has responsibility and  must respond  to the ever changing information needs of stakeholders. From experience based on research of PT Bank Mandiri Tbk, which was published since 2005 to 2007, we realize that Indonesian Financial Standard Accounting Statement no. 31 for banking industri (PSAK no.31), has no longer accomodated the measurement, disclosure and auditing of Banking Industry services. Similar isusses have happened  when we have compare PSAK no. 31 to International Financial Accounting Standards. Due to such issues, the Revision of PSAK no. 31 is extreemely needed.   Keywords : Revision,  PSAK No.31,  Banking Industr
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