ACCOUNTING & FINANCE CORNER
Thursday April 17th 2014

Akuntansi Keuangan 2 Silabus dan Materi

Untuk teman-teman yang mengajar dan ingin belajar Akuntansi keuangan, silakan untuk melihat materi dalam bentuk ppt contoh-contoh soal untuk digunakan dalam ujian atau sekedar latihan.

 

Semoga bermanfaat

Depok 9 Februari 2014

Laporan Keuangan Pemerintah Berbasis Akrual

Tahun 2015 pemerintah baik pusat maupun daerah harus menyusun laporan keuangan pemerintah menggunakan PP nomor 71 tahun 2010 lampiran 1 dengan menggunakan basis akrual. Jika pengin tahu bagaimana cara melakukan pencatatan dan transformasi dapat dilihat dalam slide dalam sub pages SAP.

semoga  bermanfaat.

PSAK Baru dan Exposure Draft PSAK Revisi 2013

 

Buat teman-teman yang pengin tahu khabar terakhir tentang PSAK. Setelah konvergensi tahn 2012, mulai tahun 2013 DSAK mengeluarkan beberapa exposure draft. Ada dua kali publik hearing PSAK yang dilakukan di bulan Juli dan Desember 2013. Untuk PSAK yang dihearingkan pada Juli 2014 telah disahkan dan efektif akan berlaku di tahun 2015. Sedangkan untuk PSAK yang dihearingkan Desember masih dalam proses.

Silakan lihat exposure draftnya di pages ED PSAK. Untuk slide-nya hanya beberapa yang telah dibuat versi ppt, masih menunggu versi PSAK yang masih dalam proses finalisasi. Silakan dilihat dalam Slide PSAK.

salam

 

SIMPOSIUM NASIONAL AKUNTANSI 16 MANADO

 

Simposium Nasional Akuntansi adalah pertemuan nasional dosen akuntansi seluruh Indonesia. Kegiatan ini merupakan event terbesar IAI Kompartemen Akuntan Pendidik. Hasil penelitian di bidang akuntansi, perkembangan praktik dan bidang ilmu akuntansi didiskusikan pada acara tersebut.

Materi Seminar – Kamis

Materi Diskusi Panel – Prof Sidharta Utama, CFA  Governance and Financial Reporting Quality SNA

Materi Workshop – Rabu

Koreksi Kesalahan

Sebuah perusahaan melakukan kesalahan yang terjadi di tahun 2008, misalkan entitas salah menghitung depresiasi aset tetap yang diperoleh pada tahun 2008, depresiasi yang dilakukan 10 seharusnya 25. Kesalahan tersebut baru diketahui pada tahun 2012.
Bagaiman perlakukan akuntansinya.

Sesuai dengan PSAK 25, koreksi kesalahan harus diberlakukan secara retrospektif dimulai saat kesalahan tersebut ditemukan. Sesuai dengan PSAK 1 ketika terjadi penyajian kembali (retrospektif) yang berdampak pada lebih dari periode lalu, maka laporan posisi keuangan disajikan komparatif untuk periode sekarang, komparatif periode lalu dan awal peride lalu.

Kesalahan tersebut akan mengoreksi saldo laba dan nilai akumulasi depresiasi. Perusahaan harus menyajikan kembali laporan keuangan komparatif yang disajikan kembali dengan mengoreksi akumulasi depresiasi dari tahun 2008. Dampak kesalahan tersebut juga harus dikoreksi dari tahun 2008.

PSAK 25 menyebutkan jika tidak praktis untuk kembali ke periode di mana kesalahan terjadi, maka entitas dapat melakukan penyesuaian dimulai di mana periode tersebut praktis. Pengungkapan diperlukan untuk menjelaskan alasan tidak praktis tersebut.

salam

Contoh Ilustrasi Aset Tetap – Model Revaluasi

Ada pertanyaan soal revaluasi aset tetap. Daripada saya bingung dan dikejar rasa bersalah karena tidak membantu teman, lebih baik saya share soal dan jawabannya di sini. Semoga dapat digunakan teman-teman yang lain belajar. Silakan dikritisi kalau ada yang salah.

PT. Melati memiliki aset bangunan dengan harga perolehan 400jt, dibeli tanggal 2 Januari 2000. Aset ini didepresiasikan selama 20 tahun tanpa nilai sisa. Perusahaan menggunakan model revaluasi aset dalam menilai gedung terebut.
Data hasil revaluasi: pada 31 Desember 2001 dinilai kembali nilainya 420jt, 31 Desember 2003 sebesar 360 jt dan 31 Desember 2005 sebesar 400jt.

2 Januari (satuan juta)
Gedung                    400
Kas                             400

31 Desember 2000 depresiasi
Beban Depresiasi      20
Akumulasi Depresiasi           20

31 Desember 2001 depresiasi
Beban Depresiasi 20
Akumulasi Depresiasi 20

31 Desember 2001 Revaluasi
Akumulasi Depresiasi 40
Gedung 40
Gedung 60
Surplus Revaluasi 60
Nilai gedung baru 420 didepresiasi selama 18 tahun

31 Desember 2002 depresiasi
Beban Depresiasi 23,33
Akumulasi Depresiasi 23,3
Surplus Revaluasi 3,33
Saldo laba 3,33

31 Desember 2003 depresiasi
Beban Depresiasi 23,33
Akumulasi Depresiasi 23,3
Surplus Revaluasi 3,33
Saldo laba 3,33

31 Desember 2003 Revaluasi
Akumulasi Depresiasi 46,66
Gedung 46,66
Surplus Revaluasi 13,33
Gedung 13,33

Nilai gedung baru 360 didepresiasi selama 16 tahun
Surplus revaluasi 60-6.67-13.33 = 40 diamortiasi selama 16 tahun

31 Desember 2004 depresiasi
Beban Depresiasi 22,50
Akumulasi Depresiasi 22,50
Surplus Revaluasi 2,5
Saldo laba 2,5

dst

25th ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES – CALL FOR PAPER


25th ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES

 

November 10-13, 2013

BALI, INDONESIA

 

Co-Sponsored by:

UNIVERSITAS INDONESIA

INDONESIA

AND

CRAIG SCHOOL OF BUSINESS

CALIFORNIA STATE UNIVERSITY, FRESNO

U.S.A.

 

1st CALL FOR PAPERS

 

Home Page: www.apconference.org 

BACKGROUND

The Twenty-Fifth Asian-Pacific Conference on International Accounting Issues will be held on November 10-13, 2013 in Bali, Indonesia. The Conference will provide an important forum for the interaction of different ideas and information between academicians and practitioners, in order to enhance the understanding of international accounting issues in various countries.

 

Research paper presentations and special workshops will be held by well-known international accounting scholars and practitioners to discuss issues on international accounting research, education, and practice, impact of advanced technology in international accounting, comparative ethics in international auditing and business, and related international business topics.

 

Prominent scholars and practitioners from the United States, Canada, Europe, China, Hong Kong, Japan, Korea, Philippines, Thailand, Malaysia, Singapore, Taiwan, Indonesia, India, Australia, New Zealand, Mexico, South America, Middle East, and other countries are expected to attend the conference.

 

CONTINUING PROFESSIONAL EDUCATION CREDITS

Participants in our past conferences have earned up to 16 CPE credits.

 

TOPICS

Paper presentations and panel discussions on international accounting and other related international business topics are invited.  Major topics of interest include, but are not limited to:

·         Global Accounting and the Challenges of IFRS

·         Global Currency Issues

·         Accounting’s Role in International Capital Markets

·         Regulation of National and International Banking

·         Implementation and Value Relevance of IFRS

·         The Accountability of Government Functions

·         Changing Paradigm in Accounting, Finance, and Management

·         Extensible Business Reporting Language (XBRL)

·         Accounting for Carbon Credit

·         Sustainable Reporting

·         Forensic Accounting

·         International Accounting Research, Education, and Practice

·         International Financial Issues

·         Corporate Governance and Accountability

·         Earnings Management

·         Revenue Recognition and Quality of Earnings

·         Adaptability of International Accounting Standards

·         Capital Markets

·         Behavioral Issues in Accounting

·         Social and Environmental Issues – Corporate Social Responsibility, Sustainable Development: Performance Measures and Indicators

·         Impact of International Free Trade and Investment on Accounting Education and the Profession

·         Comparative Analysis of Financial Accounting, Managerial Accounting, Auditing, Taxation and Finance, in an International Arena

·         Contemporary Issues of Advanced Technology in International Accounting (such as Impact of Enterprise Resource Planning and E-commerce on Accounting Systems)

·         Information and Control Systems for Multinational Corporations

·         Interrelationship between Accounting and Other Disciplines (such as Management, Marketing, Finance, Economics, Human Resource Management and Information Management)

·         Entrepreneurship and New Ventures

·         Comparative Ethics in International Auditing and Business

·         Cross Cultural Studies in International Accounting

·         Impact of Currency Fluctuations on Financial Reporting and Control

·         Impact of International Mergers and Acquisitions on Accounting Practice

·         Privatization of Governmental Functions and Government Enterprises and their Impact on Accounting

·         Accounting-Marketing Issues

·         Accounting-Finance Issues

·         Accounting-Human Resource Management Issues

·         Accounting-Entrepreneurship Issues

·         Accounting-Management Issues

·         Accounting Programs and Leadership

·         Government and Nonprofit Accounting

·         History and Integrative Teaching and Curriculum

·         Islamic Accounting: Challenges and Opportunities

·         Issues in Public Sector

·         Other related international business topics

 

INTERNATIONAL DOCTORAL COLLOQUIUM

This doctoral colloquium is created to offer participants an opportunity to share their research and provide networking opportunities between senior research faculty and doctoral students. This interactive setting will provide mentoring in the fields and methodologies relevant to accounting and finance and give doctoral students a chance to present their research for discussion in small group situations.

 

INSTRUCTIONS FOR CONTRIBUTORS

Each contributor is required to submit ONLINE a double-spaced copy of the full paper in Microsoft Word for Windows format (Microsoft Word is the preferred format).  For consistency, use a 12-point type font and 1” margins all around.  The paper should not exceed 35 pages.  Please include a cover page indicating the name, title, affiliation, complete postal address, e-mail address, telephone number and fax number of each author.  On the cover page, please also indicate the general topic of your paper (e.g. Financial Accounting, Corporate governance, etc.).  Abstracts without full papers will not be considered.

 

For submission of your paper, please go to conference web site www.apconference.org and submit your paper as an attached file.

 

All papers will be subject to a blind review process.  The submission of a paper for review means the author certifies that the manuscript is not copyrighted, and has not been published elsewhere.

 

Please keep in mind that if you are the co-author of more than 1 paper accepted to the conference, at least 1 of your co-authors of the other papers must register in order to present more than 1 paper at the conference.

 

All submissions must be received by May 14, 2013.  Notification about the decision will be made by July 1, 2013.

 

CONFERENCE REGISTRATION FEE

$350 (US dollar)

A special registration fee of $250 is available to full-time graduate students.

 

Registration fee includes:

Welcome Reception, Luncheons, Coffee Breaks, Gala Dinner (Banquet and Entertainment), Copy of Conference Program and Proceedings, Admission to all Conference Sessions

 

To register for the conference, please visit our website at www.apconference.org.

 

CONFERENCE VENUE

The Conference will be held at the Grand Hyatt, Nusa Dua-Bali, Indonesia.

Room rate will be $235 US dollar net, including breakfast.

 

THE VERNON ZIMMERMAN BEST PAPER AWARDS

The best three papers will each be awarded $500 US dollar, to be selected by a panel of distinguished reviewers. In addition, the best doctoral student paper will also be awarded $500 US dollar.

 

CONFERENCE ADVISORS

Dr. Jossy Prananta Moeis, Dean,  Faculty of Economics, Universitas Indonesia, Indonesia

Dr. Robert Harper, Dean, Craig School of Business, California State University, Fresno, U.S.A.

 

CONFERENCE ADMINISTRATION COMMITTEE MEMBERS

Dwi Martani, Head of Accounting Department, Faculty of Economics, Universitas Indonesia, Indonesia

Ali Peyvandi, Conference Chairman, California State University, Fresno, U.S.A.

K2N Mahasiswa UI – “Menghalau Batas Negeri, Menjangkau Keterasingan, Menuju Percepatan Pembangunan”

Pagi ini, di meja tergeletak UI Update, buletin yang dikeluarkan UI. Mungkin sudah lama dikirim, tetapi baru kali ini sempat sejenak membukanya. Covernya merah putih, seakan mengingatkan bahwa UI menyandang nama Indonesia, yang mestinya lulusannya harus banyak berkiprah untuk negeri tercinta.

UI Update mengisahkan tentang kegiatan K2N UI – singkatan dari Kuliah Kerja Nyata. Tema yang diusungpun membuat “merinding” – “Menghalau Batas Negeri, Menjangkau Keterasingan, Menuju Percepatan Pembangunan” yang dilaksanakan 23-25 Juli 2012.

Kegiatan K2N benar-benar kuliah kerja nyata di lapangan dengan lokasi-lokasi pulau terluar dan daerah terluar negeri ini. Kuliah yang benar-benar diberikan di lapangan, oleh masyarakat, oleh lingkungan. Sebelum dikirim ke daerah mereka dididik dulu ala militer oleh Korps Marinir di Cilandak. Mereka menuju pulau-pulau terluar dengan menggunakan kapal TNI AL ke daerah Kapuas Hulu, Sintang, Kayong Utara, Bengkayang,Malinau, Belu….mereka tidak di kota tetapi masuk ke desa-desa dan langsung menjalankan program-program yang telah mereka susun. Program Kesehatan untuk semua, Pencerahan Hukum, Intervensi orang yagn berkebutuhan khusus. rumah kreatif, keterampilan mandiri dan ekonomi kreatif berbasis SDA Lokal,Kampung berseri.

Kegiatan ini pasti akan menjadi kenangan sendiri masyarakat setempat dan tentunya mahasiswa yang mengikutinya. Melatih disiplin, kepedulian, kemandirian memang tidak dengan diceramahkan di kelas namun lebih tepat dengan pengalaman di lapangan. Semoga kelak sekelumit pengalaman mereka dapat meningatkan mereka bahwa di ujung batas Indonesia masih banyak saudara sebangsa yang harus diperhatikan.

Apresiasi untuk kemahasiswaan UI semoaga di kemudian hari semakin banyak kegiatan serupa dilaksanakan dan kegiatan ini dapat melibatkan lebih banyak mahasiswa.

salam

Materi Pertemuan Forum Kajur di SNA 15 Banjarmasin

Materi Diskusi Forum Kajur pada acara SNA 15 di Banjarmasin dapat dilihat dalam link berikut ini. Diskusi tersebut diisi oleh pemaparan mengenai PP tentang Persyaratan Ujian CPA dan PMK Register Akuntan oleh Bapak Agus Suparto, penjelasan tentang CPA Exam oleh Pak Bayu dan pandangan dari sisi Akademisi oleh Dwi Martani.

1. CPA Pathways – banjarmasin

2. Presentasi RPMK Register Akuntan-banjarmasin

3. DSIAPI-Sosialisasi Sertifikasi-3

4. Presentasi Pengaturan profesi akuntansi – PPAJP present

 

Mohon untuk universitas yang belum hadir pada kesempatan tersebut dapat menghubungi saya untuk dapat kami registrasikan nama kajurnya sehingga dapat tercatat nama universitas dan ketua programnya.

 

salam

Dwi Martani

0813718227080

 

 

Call for Paper The 4th Accounting Conference and The 1st Accounting Student Forum FEUI

Call for Paper

The 4th International Accounting Conference

Jakarta, November 22 – 23, 2012

 

Theme:

“A New Paradigm of Accounting for Capital Market and Corporations:

Bridging the Gap between Theory and Practice”

 

And

 

The 1th Accounting Students Research Forum

Jakarta, November 22 – 23, 2012

 

Theme:

 “A Quest for Thesis Completion”

  Submission deadline September 30, 2012

I.          Background

Department of Accounting, Faculty of Economics, Universitas Indonesia proudly presents The 4th International Accounting Conference. The main theme of the conference is “A new paradigm of Accounting for Capital Market and Corporations: Bridging the Gap between Theory and Practice”.

 

International Accounting Conference was first held by Universitas Indonesia in November 2007.  Since its inception the conference has made progress in terms of participants and reputation.  The Conference will provide an excellent media for exchange of ideas and information among researchers, academicians, and practitioners. Furthermore, the conference is expected to provide meaningful benefits to the accounting societies, particularly for capital market participants and corporations.  In doing so, the conference is aimed to bridge the gap between theory and practice in accounting.

 

The 1st Accounting Students Forum will be held as part of the conference, to provide opportunities for accounting students in all level (undergraduate, master, and doctorate students) to present their research proposal and obtain feedback from discussants. Please refer to Call for Paper of Accounting Students Forum for the details of submission.

 

II.       Venue


Date    :           November  22 – 23, 2012

Venue  :           Bidakara Hotel, Jakarta, Indonesia.

 

III.    Prospective Participants

 The conference is intended for researchers and academicians who are interested in accounting research for the purpose of enhancing research knowledge and skills. The conference is also useful for business practitioners who want to improve their insight on business practice through relevant and applicable research results.

 

The forum is intended for undergraduate, master and doctoral students of accounting program to obtain exposures on research ideas, skill and knowledge.  Participants are students who are in the process of thesis completion for the purpose of obtaining feedback on their thesis, as well as students who are interested in enhancing their research skill and knowledge.

IV.    Important Dates

 

Date

Submission deadline

September 30, 2012

Notification to the authors

October 10, 2012

 

V.       Registration Fee

Conference

 

Early bird

Until October 22,  2012

 

After October 22, 2012

Regular participants

$ 250

$300

Student participants

$125

$175

Accounting Student Forum

 

Early bird

Until October 22,  2012

After October 22, 2012

Presenter:

-          Doctoral Students

-          Master Students

-          Undergraduate Students

$125

$100

$50

$175

$150

$100

 

Other Participants

$125

$175

 

*Includes registration fee for participation in the 4th International Accounting Conference

VI.    Conference program

­  Key note speech : Prof. Gary Biddle, PCCW Professor and Chair of Accounting at the University of Hong Kong and General Lecture on “Value-Creating Tools for Turbulent Times:  ABC, BSC and EVA”.

­  Panel Discussion : Discussions on the topic by speakers representing Corporation,  Capital Market, Standard Setter, Audit Firm, and Academic

­   Parallel sessions for presentation of papers

­   Accounting Student Research Forum

­   Gala Dinner and announcement of Best Papers

 

 

 

VII. Submission

 1.      Papers and research proposals on accounting practice and accounting research are invited. The papers and research proposals can be quantitative or qualitative. Topics of interest include, but are not limited to:

a.       Financial accounting

b.      Management accounting

c.       Governance

d.      Corporate Social Responsibility and Sustainability Reporting

e.       Auditing

f.       Taxation

g.      Information systems

h.      Accounting education

i.        Ethics and professionalism

j.        Capital market research

k.      Financial management

l.        Investment

m.    Banking

n.      Public sector accounting and financial management

o.      Islamic accounting and financial management

p.      Small and Medium Enterprise (SME) accounting and financial management

 

2.      Papers and research proposal submitted to the conference must be original and unpublished.

3.      Paper submitted for research forum can be in form of an approved and complete proposal or proposal summary. Proposal summary should include at least research purposes, contribution, prominent previous researches, and methodology.

4.      Papers are to be written in English. Only limited number of papers in Bahasa Indonesia will be accepted.

5.      Papers should be double-spaced in Microsoft Word for Windows format. For consistency, use a 12-point Times New Roman type font and A4 paper size. The paper should not exceed 25 pages, excluding appendices.

6.      Please include a cover page (in a separate file) indicating:

a.       the author’s name,

b.      the author’s title

c.       affiliation,

d.      complete postal address, e-mail address, telephone number and fax number

e.       topic of the paper, referring to the list in point (1), e.g. Financial Accounting

 

7.      Please submit your paper via conference website accountingconference.ui.ac.id or e-mail to accountingconference@fe.ui.ac.id

8.      All papers and proposals will be subject to a double blind review process.

9.      All submissions must be received by September 30, 2012. Notification about the decision will be made by October 10, 2012.

10.  Outstanding papers will be offered publication in journals published by Department  of Accounting, Faculty of Economics, Universitas Indonesia: (1) Asia Pacific Journal of Accounting and Finance (2) Jurnal Akuntansi dan Keuangan Indonesia, and (3) Economics, Business and Accounting Review

 

VIII.       Best Paper

Best paper (s) will be awarded The Best Paper Certificate and a Notebook.

 

 For further information, please contact:

Dodik Siswantoro, Romi Yunani, Yasinta
Department of Accounting
Faculty of Economics University of Indonesia
UI Campus, Depok
Telephone Number +62 – 21 – 78880746 / 78880747, Ext 889, 7863558
Mobile Number +62 – 838-11111500
Fax Number +62 – 21 – 78880745, 7863558
E-mail: accountingconference@fe.ui.ac.id
Website: accountingconference.ui.ac.id

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