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"Walaupun secara artefak historis belum bisa dipastikan sejak kapan umat manusia menciptakan dan mengenal akuntansi, pengakuan terhadap karya tulis Pastor Lucca Pacioli"

"Penelitian ini bertujuan menjelaskan penerapan akuntansi pada PT DPLK ABC dalam melakukan investasi dana pensiun. Dalam melakukan transaksi tersebut PT DPLK ABC menggunakan akad wakalah bil ujrah, dan akad mudharabah. Penelitian ini akan membandingkan fatwa DSN MUI tentang mudharabah dan akad waklah bil ujrah dengan akad yang dilakukan oleh PT DPLK ABC. Tidak hanya itu penelitian ini juga membandingkan prosedur akuntansi yang dilakukan oleh PT DPLK ABC dengan PSAK 18 tentang akuntansi dana pensiun. Hasil penelitian ini menunjukkan bahwa sebagaian besar akad yang dilakukan oleh PT DPLK ABC sudah sesuai dengan fatwa DSN MUI tentang mudharabah dan akad wakalah bil ujrah, meskipun ada beberapa hal yang tidak dilakukan oleh PT DPLK ABC. Tidak hanya itu hasil dari penelitian ini juga menunjukkan bahwa penerapan akuntansi yang dilakukan oleh PT DPLK ABC sebagian besar sudah sesuai dengan PSAK 18 tentang akuntansi dan manfaat pelaporan program purnakarya.

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This study aims to clarify the application of accounting at the PT Pension Fund ABC in investing pension funds. In such transactions using the PT Pension Fund ABC wakalah bil ujrah contract, and mudaraba contract. This study will compare the MUI fatwa DSN and mudaraba contract with waklah bil ujrah contract by PT Pension Fund ABC. Not only that this study also compared the accounting procedures performed by PT Pension Fund ABC of accounting under SFAS 18 pension funds.

Results of this study showed that most of the contract made by the PT Pension Fund in accordance with the ABC already DSN MUI fatwa on mudaraba and wakalah bil ujrah contract, although there are some things that are not done by the PT Pension Fund ABC. Not only that the results of this study also showed that the application of accounting conducted by PT Pension Fund ABC largely in accordance with SFAS No. 18 regarding accounting and reporting benefits Retirement program."

"We have not yet had high quality international standards which can be used all over the world. Thus, we need to work together to make such things. An important standard thai need to be done is the one about goodwill recognition. US CAAP, UK GAAP and International Accounting Standard give different guidance. Harmonization of these standards will create a uniformed goodwill accounting which consistently can be applied by companies."

"Konvergensi PSAK ke IFRS yang dilakukan oleh DSAK IAI membawa dampak pada perubahan beberapa standar akuntansi keuangan Indonesia termasuk standar mengenai pengakuan pendapatan perusahaan real estat. PSAK 44 yang digunakan sebagai pedoman pengakuan pendapatan perusahaan real estat telah dicabut dan untuk selanjutnya pengakuan pendapatannya mengacu pada ISAK 21. Pada ISAK 21 diberikan panduan kepada perusahaan real estat untuk mengakui pendapatannya, yaitu mengacu pada PSAK 23 atau PSAK 34. Penelitian ini bertujuan untuk menganalisis bagaimana penerapan ISAK 21 dalam perusahaan real estat PT PQR dan bagaimana dampak dari perubahan standar ini terhadap laporan keuangan PT PQR. Penelitian dilakukan dengan mengambil sample 3 perjanjian jual beli pada PT PQR yang kemudian dilakukan analisis lebih lanjut untuk menentukan acuan pengakuan pendapatan yang seharusnya digunakan PT PQR yaitu apakah mengacu pada PSAK 23 atau PSAK 34. Pengakuan pendapatan akan mengacu pada PSAK 34 jika pembeli dapat menentukan elemen struktural utama desain real estat dan jika sebaliknya maka akan mengacu pada PSAK 23. Kesimpulan dari hasil penelitian ini adalah pengakuan pendapatan PT PQR berdasarkan kriteria ISAK 21 mengacu pada PSAK 23, dimana dampak penerapannya tidak terlalu banyak terhadap pencatatan selama ini yang mengacu pada PSAK 44.

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PSAK to IFRS convergence made by DSAK IAI has an impact on the changes of Indonesian financial accounting standards including standards on revenue recognition for real estate companies. PSAK 44 that is used as a guideline for revenue recognition of real estate company was abolished and then replaced by ISAK 21. Based on ISAK 21, the real estate company is given direction about how to recognize their revenue, which refers to PSAK 23 or PSAK 34.

This research is conducted to analyze how ISAK 21's implementation in real estate company and how the impact of the changes to this new standard on the company's financial statement. This research was conducted by taking samples of three sale-and-purchase agreements on PT PQR which were further analyzed to determine revenue recognition reference that should be used by PT PQR, whether it refers to PSAK 23 or PSAK 34. Revenue recognition will be based on PSAK 34 if a buyer can specify the main structural elements of real estate design and otherwise will be based on PSAK 23.

The conclusion of this research is the revenue recognition of PT PQR is based on ISAK 21 criteria which refer to PSAK 23, where the impact of the implementation is not too different with the recording based on PSAK 44. "

"[Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemerintahdaerah serta temuan audit terhadap tingkat pengungkapan wajib LaporanKeuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode fixedeffect balanced panel dengan jumlah sampel sebanyak 1167 LKPDKabupaten/Kota di Indonesia tahun 2011-2013. Rata-rata tingkat pengungkapanLKPD tahun 2011-2013 adalah sebesar 64,51% yang tergolong masih cukuprendah. Hasil penelitian ini menemukan bahwa karakteristik pemerintah daerahyang terdiri dari umur administratif pemerintah daerah dan kekayaan pemerintahdaerah berpengaruh positif terhadap tingkat pengungkapan LKPD. Untuk temuanaudit dengan metode lag effect yang terdiri dari tingkat penyimpangan keuangandan jumlah temuan audit atas kelemahan sistem pengendalian internal memilikipengaruh negatif terhadap tingkat pengungkapan LKPD. Populasi, diferensiasifungsional, dan jumlah temuan audit atas ketidakpatuhan perundang-undangantidak mempunyai pengaruh terhadap tingkat pengungkapan LKPD.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.;This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure., This research aims to analyze the effect of Local Government characteristic andaudit findings on financial statement disclosure. This research used fixed effectbalanced panel method with sample total is 1167 financial statement of LocalGovernments District/City for 2011-2013. The average of Local Governmentfinancial statement disclosure level is 64,51% that is quite low. This result of thisstudy shows that administrative age and wealth of the local government havepositive significant effect on the local government financial statement disclosure.Audit findings with lag effect method consist of the level of financial irregularitiesand internal controls system have negative significant effect on the localgovernment financial statement dislosure. Population, functional differentiationand constitution have no effect on the local government financial statementdisclosure.]"

"Penelitian ini bertujuan untuk mengetahui mekanisme review atas laporan keuangan pemerintah daerah (LKPD) sebagai landasan keyakinan terbatas bahwa tidak terdapat modifikasi material yang harus dilakukan atas LKPD agar sesuai dengan Standar Akuntansi Pemerintahan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Review atas LKPD Provinsi DKI Jakarta dilakukan oleh Inspektorat Provinsi DKI Jakarta sebagai auditor internal. Berdasarkan hasil penelitian ini, pedoman review yang dimiliki telah sesuai dengan ketentuan. Kegiatan review masih memiliki kelemahan pada tahap perencanaan dan tahap pelaksanaan. Sedangkan pada tahap pelaporan, review telah dilakukan sesuai dengan standar. Fokus permasalahan atas laporan keuangan berbeda antara tim review dan auditor eksternal. Hasil review digunakan oleh auditor eksternal sebagai pintu masuk pemeriksaan atas laporan keuangan. Pelaksanaan review juga mempertimbangkan temuan auditor eksternal periode sebelumnya.

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This study aims to determine the mechanism of review for local government financial statements (LKPD) as the foundation of a limited assurance that there are no material modifications that should be made to the financial statements in order for the statements to be in conformity with the Government Accounting Standards. This study is qualitatif descriptive interpretive. Review of LKPD conducted by Inspectorate of DKI Jakarta Provincial as an internal auditor. Based on this study, review guideline has accordance with the regulations. Review implementation has weaknesses in the planning and execution stages. At the reporting stage, review has been conducted in accordance with the standards. Main focus of the financial statements problem differs between the review team and the external auditors. The result of the review is used by external auditors as the entrance examination of the financial statements. Implementation of the review, consider the findings of the external auditors prior period."

"[ABSTRAKPenelitian ini merupakan studi kasus yang bertujuan untuk menganalisisimplementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahanimplementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untukmengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI.Analisis dilakukan dengan membandingkan kondisi implementasi aset tidakberwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitianmenunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemuidalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasilpenelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapatdiperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud diLIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupapembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkankebijakan dalam perencanaan kegiatan penelitian dan pengembangan yangmenekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatanpenelitian dan pengembangan.

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ABSTRACTThis research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities, This research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities]"

"Kementerian Keuangan melaksanakan revaluasi BMN pada Tahun 2017-2018. Namun hasil revaluasi baru disajkan pada LKPP Tahun 2019 setelah sebelumnya tidak diterima hasilnya oleh BPK pada Tahun 2018. Penelitian ini memiliki tujuan untuk: (1). Mengetahui kesesuaian proses revaluasi BMN perlakuan akuntansi pada SAP, (2). Melakukan evaluasi dan menganalisis kelemahan pelaksanaan revaluasi BMN yang dapat diterapkan oleh Kementerian Keuangan. Penelitian ini menggunakan teori akuntabilitas (dialog antara aktor dan forum yang menghasilkan konsekuensi) sebagai landasan berpikir dan analisis konten untuk menganalisis informasi yang didapatkan dari pihak DJKN. Hasil penelitian adalah (1). pelaksanaan revaluasi BMN sudah dilaksanakan sesuai dengan SAP dan peraturan perundangan serta telah mencapai tujuannya. (2) pelaksanaan revaluasi BMN di Indonesia masih memiliki beberapa kelemahan seperti pada kegiatan inventarisasi.

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The Ministry of Finance is conducting a BMN revaluation in 2017-2018. However, the revaluation results are only presented to LKPP 2019 after the results were not received by the BPK in 2018. This study aims to: (1). Knowing whether the BMN revaluation process comply with accounting treatment on SAP, (2). Evaluate and analyze the weaknesses of the BMN revaluation that can be applied by the Ministry of Finance. This study uses accountability theory (dialogue between actors and forums that produces consequences) as a foundation for thinking and content analysis to analyze information obtained from the DJKN. The results of the study are (1). The implementation of BMN revaluation is comply with government accounting standards but still experiences various problems. The results of the study are (1). implementation of the BMN revaluation has been carried out in accordance with SAP and regulations. It also has achieved its objectives. (2) the implementation of the revaluation of BMN in Indonesia still has several weaknesses such as in inventory activities."