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All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Proceeding SENDI_U Jurnal Aplikasi Bisnis Jurnal ULTIMA Accounting Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Indonesian Journal of Accounting and Governance Jurnal Akuntansi dan Keuangan Berdikari : Jurnal Ekonomi dan Statistik Indonesia Goodwood Akuntansi dan Auditing Reviu
Suwaldiman Suwaldiman
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 2 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal Government in the structure of setting accounting standards that show a substantial shift in power from the two professional accounting bodies; ICAA (The Institute of Certified Accountants in Australia) and ASCPA (Australian Society of Certified Practising Accountants) to the government. The CLERP rules accounting standard setting and companies must comply with proliferation of regulations. The government involvement in setting accounting standards as stated in the CLERP is to reach a high quality of accounting standards, to lead the lower costs of capital and to protect public interest from corporate collapse. However those efforts are aggravated by private interest lobbying that is more powerful and close to political process. Potential winners or losers will use lobbying to influence the authority so that the outcomes of setting accounting standards will protect their private interest. Finally the force of law of accounting standards will increase companies’ distress in facing the proliferation of regulations that must be complied.Keywords:     Australian accounting regulations, politic parties, lobbying parties, accounting standards
Pentingnya pertimbangan tanggung jawab sosial perusahaan dalam penetapan tujuan pelaporan keuangan dalam conceptual framework pelaporan keuangan Indonesia Suwaldiman Suwaldiman
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored. Exchanges between a firm and society consist primarily of the result is a social cost, and if they lead to an increase in social resources, the result is a social benefit.The responsibility of the social cost and social benefit of a business entity is held on the management. however, there is no a framework that can be based on a guideline to measure and report the social costs and social benefits. Therefore, there are not accuinting standards (particularly in Indonesia) for the social costs and social benefits. It is difficult to measure the management responsibility in an accounting report for the social costs and social benefits without the standards. Because of an accounting standard is derived from a conceptual framework, it s needed to develop the conceptual framework for financial reporting that is socially concerned.
Co-Authors Afuan Fajrian Putra Ahmad Aziz Arsyita Niam Fajrina Irlya Noerofi Tyas JAMHARI RAMADHAN Khotijah, Siti Afidatul Maulidyati, Anisa Novitasari, Diyah Novitasari, Diyah Rheina, Adella Rudy Febrian Siti Afidatul Khotijah, Siti Afidatul Syah Putra, Galih Wisnu