KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA
The aim and main target of the study is to know the advantages of IFRS convergence in Indonesia, the impact that is appeared, barrier that is faced, and the way to overcome. The approach that is used qualitative descriptive. Data that is used qualitative. While data sources that is used library lite...
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doaj-344db3dbbf2c48929b668bdd4c7758f82020-11-24T21:10:43ZengMuhammadiyah University PressJurnal Pendidikan Ilmu Sosial1412-38352541-45692014-06-012417986679KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIASuyatmini Suyatmini0Aisya Sheilla FN1Program Studi Pendidikan Akuntansi FKIP-UMSKementrian Keuangan RIThe aim and main target of the study is to know the advantages of IFRS convergence in Indonesia, the impact that is appeared, barrier that is faced, and the way to overcome. The approach that is used qualitative descriptive. Data that is used qualitative. While data sources that is used library literatures that is closed relation with the topic and relevant written document. The research result show that the benefits of IFRS convergence are: 1. to ease the understanding of financial reporting by using standard financial accounting that is known internationally (enhance comparability), 2. to increase global investment stream through transparancy, 3. to decrease capital budget by opening fund raising through capital market globally, 4. to create eficient financial reporting arrangement, and 5. to increase financial reporting quality. The appeared impact that is caused by IFRS convergence are; 1. mind stream changing from rule-based to principlebased, 2. international butgetting accses will be opened because financial reporting will be easier to communicate to global investors, 3. The relevance of financial reporting will increase because using more logical value, etc. The barrier that is faced during IFRS convergence are: 1. Accounting standard board that is lacked of human resource, 2. high budgetting to adopt IFRS. That impact can be overcome by preparing qualified human resources that have IFRS capability and developing a good integration systemhttp://journals.ums.ac.id/index.php/jpis/article/view/832Convergenceinternational accounting standard |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Suyatmini Suyatmini Aisya Sheilla FN |
spellingShingle |
Suyatmini Suyatmini Aisya Sheilla FN KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA Jurnal Pendidikan Ilmu Sosial Convergence international accounting standard |
author_facet |
Suyatmini Suyatmini Aisya Sheilla FN |
author_sort |
Suyatmini Suyatmini |
title |
KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA |
title_short |
KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA |
title_full |
KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA |
title_fullStr |
KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA |
title_full_unstemmed |
KAJIAN TENTANG KONVERGENSI INTERNATIONAL FINANCIAL REPORTINGSTANDARD (IFRS) DI INDONESIA |
title_sort |
kajian tentang konvergensi international financial reportingstandard (ifrs) di indonesia |
publisher |
Muhammadiyah University Press |
series |
Jurnal Pendidikan Ilmu Sosial |
issn |
1412-3835 2541-4569 |
publishDate |
2014-06-01 |
description |
The aim and main target of the study is to know the advantages of IFRS convergence
in Indonesia, the impact that is appeared, barrier that is faced, and the way to
overcome. The approach that is used qualitative descriptive. Data that is used
qualitative. While data sources that is used library literatures that is closed relation with the
topic and relevant written document. The research result show that the benefits of IFRS
convergence are: 1. to ease the understanding of financial reporting by using standard
financial accounting that is known internationally (enhance comparability), 2. to increase
global investment stream through transparancy, 3. to decrease capital budget by opening
fund raising through capital market globally, 4. to create eficient financial reporting
arrangement, and 5. to increase financial reporting quality. The appeared impact that is
caused by IFRS convergence are; 1. mind stream changing from rule-based to principlebased,
2. international butgetting accses will be opened because financial reporting will be
easier to communicate to global investors, 3. The relevance of financial reporting will
increase because using more logical value, etc. The barrier that is faced during IFRS
convergence are: 1. Accounting standard board that is lacked of human resource, 2. high
budgetting to adopt IFRS. That impact can be overcome by preparing qualified human
resources that have IFRS capability and developing a good integration system |
topic |
Convergence international accounting standard |
url |
http://journals.ums.ac.id/index.php/jpis/article/view/832 |
work_keys_str_mv |
AT suyatminisuyatmini kajiantentangkonvergensiinternationalfinancialreportingstandardifrsdiindonesia AT aisyasheillafn kajiantentangkonvergensiinternationalfinancialreportingstandardifrsdiindonesia |
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