Hary fauzi

8. Analisis Laporan Keuangan Internasional

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<span style="font-family: "Cousine","serif"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS LAPORAN KEUANGAN INTERNASIONAL<o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisa laporan keuangan merupakan
proses yang penuh pertimbangan dalam rangka membantu mengevalusi posisi
keuangan dan hasil operasi perusahaan pada masa sekarang dan masa lalu, dengan
tujuan untuk menentukan estimasi dan prediksi yang paling mungkin mengenai
kondisi dan kinerja perusahaan pada masa mendatang. Analisa laporan keuangan
sebenarnya banyak sekali namun pada penelitian kali ini penulis menggunakan analisa
rasio keuangan karena analisa ini lebih sering digunakan dan lebih sederhana.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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Analisa rasio keuangan adalah perbandingan antara dua/kelompok data laporan
keuangan dalam satu periode tertentu, data tersebut bisa antar data dari neraca
dan data laporan laba rugi. Tujuannya adalah memberi gambaran kelemahan dan
kemampuan finansial perusahaan dari tahun ketahun.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis-jenis analisa rasio keuangan adalah :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio Likuiditas</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio ini berguna untuk mengukur kemampuan perusahaan
untuk memenuhi kewajiban-kewajiban jangka pendeknya. Ada 3 (tiga) macam rasio
likuiditas yang digunakan, yaitu</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Current Ratio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Acid Test Ratio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash Position Ratio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Rasio Solvabilitas</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio ini berguna untuk mengukur kemampuan perusahaan
untuk memenuhi seluruh kewajiban-kewajibannya (hutang jangka pendek dan hutang
jangka panjang). Ada 4 (empat) rasio solvabilitas yang digunakan. yaitu :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total Debt To Equity Ratio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Total Debt To Total Assets Ratio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Long Term Debt To Equity</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Long Term Debt To Total Assets</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c . Rasio Profitabilitas</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio ini berguna untuk mengukur kemampuan perusahaan
untuk menghasilkan laba dalam suatu periode tertentu. Ada 4 (empat rasio profitabilitas
yang digunakan, yaitu :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Return On Equity (ROE)</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Return On Assets (ROA)</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Net Profit Margin</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gross Profit Margin</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PELUANG DAN TANTANGAN DALAM ANALISIS LINTAS BATAS</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejumlah negara memiliki perbedaan yang sangat besar
dalam praktik akuntansi, kualitas pengungkapan, sistem hukum dan undang-undang,
sifat dan ruang lingkup risiko usaha, dan cara untuk menjalankan usaha.
Perbedaan ini berarti alat-alat analisis yang sangat efektif di satu wilayah
menjadi kurang efektif diwilayah lain. Para analisis juga sering menghadapi
tantangan besar untuk memperoleh informasi yang kredibel. Di kebanyakna pasar
berkembang, para analisis keuangan sering memiliki tingkat keyakinan atau keandalan
yang terbatas.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis dan penilaian keuangan internasional ditandai
dengan banyaknya kontrakdiksi. Disatu sisi, begitu cepatnya proses harmonisasi
standar akuntansi telah mengarah pada semakin meningkatnya daya banding
informasi keuangan di seluruh dunia. Analisis strategi bisnis merupakan langkah
penting pertama dalam analisis pelaporan keuangan. Analisis ini memberi
pemahaman kualitatif atas perusahaan dan para pesaingnya terkait dengan
lingkungan ekonominya. Dengan mengidentifikasi faktor pendorong laba dan resiko
usaha yang utama, analisis strategi bisnis atau usaha akan membantu para
analisis untuk membuat peramalan yang realitis.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Globalisasi pasar modal, kemajuan dalam tekologi
informasi dan kompetisi antar pemerintah nasional, bursa efek dan
perusahaan-perusahaan untuk menarik investor, dan kegiatan perdangan yang
meningkat masih terus berlanjut. Secara bersama-sama kekuatan ini memberikan
insentif bagi perusahaan untuk memperbaiki praktik pelaporan keuangan eksternal
mereka.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Globalisasi dan perbaikan dalam akuntansi dan
pengungkapan internasional yang masih berlanjut mengaburkan perbedaan antara
analisis keuangan lintas batas dan dalam suatu wilayah.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KERANGKA
DASAR ANALISIS USAHA</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Palepu,
Bernard, dan Healy membuat suatu kerangka dasar yang bermanfaat untuk analisis
dan penilaian usaha dnegan menggunakan data laporan keuangan. Kerangka dasar
tersebut terdiri dari empat tahap analsis:</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis strategi usaha</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis akuntansi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis keuangan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis prospektif</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS
STRATEGI USAHA INTERNASIONAL</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis
strategi usaha merupakan langkah penting dalam analisis laporan keuangan.
Analisis ini memerikan pemahaman kualitiatif atas perusahaan dan para pesaingnya
terkait dengan lingkungan ekonominya. Hal ini memastikan bahwa analisis
kuantitatif dilakukan dengan menggunakan perspektif holistik. Dengan
mengidentifikasikan faktor pendorong laba dan risiko usaha yang utama, analisis
strategi usaha membantu para analis untuk membuat peralaman yang realistis.
Analisis strategi usaha sering kali rumit dan sukar dilakukan dalam lingkungan
internasional.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis
strategi usaha sulit dilakukan khususnya dibeberapa negara karena kurang
andalnya informasi mengenai perkembangan makro ekonomi. Pemerintah di negara
maju kadang-kadang dianggap telah menerbitkan statistik ekonomi yang keliru
atau menyesatkan.<br />
Memperoleh informasi mengenai industri juga sukar dilakukan di banyak negera
dan jumlah serta kualitas informasi perusahaan sangat berbeda-beda.
Ketersediaan informasi khusus mengenai perusahaan sangat rendah di banyak
negara berkembang. Keterbatasan data membuat upaya untuk melakukan analsis
starategi usaha dengan menggunakan metode riset tradisional menjadi sukar
dilakukan. Seringkali, perlu dilakukan perjalanan untuk mempelajari iklim
bisnis setempat dan bagaimana industri dan perusahaan sesungguhnya beroperasi,
khususnya dinegara-negara pasar berkembang. WWW juga menawarkan akses yang
sangat cepat terhadap informasi yang hingga akhir-akhir ini masih belum
tersedia atau sukar untuk diperoleh. Informasi negara juga dapat ditemukan
dalam penerbitan ”siaran internasional” yang disebarkan oleh kantor akuntan
besar, bank, dan broker.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENGGUNAAN WEBSITE UNTUK MEMPEROLEH INFORMASI
PENELITIAN PERUSAHAAN</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mayoritas perusahaan Web site tersendiri dan mayoritas memanfaatkan
homepage mereka untuk menginformasikan informasi keuangan terutama laporan
keuangan pokok yaitu neraca dan laba rugi. Tidak banyak, kurang dari 40%
perusahaan yang memberikan informasi keuangan tambahan (catatan atas laporan
keuangan, pendapat auditor dan analisis manajemen).</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mayoritas perusahaannya memberikan duplikasi informasi atau sebagian dari
informasi hard copy laporan historis yang diubah dalam bentuk hyperttext atau
format pdf.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak banyak perusahaan yang benar-benar memanfaatkan fitur internet secara
optimal. Hal ini terbukti dari 10% dari perusahaan sampel yang menampaikan
informasi mengenai pergerakan saham. Disamping itu, meskipun mayoritas home
page menampilkan press release, tetapi kurang dari 35 % yang melakukan update
atas informasi yang ditampilkan.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS PROSPEKTIF INTERNASIONAL</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis prospektif Mencakup tahap peramalan dan
penilaian. Ketika melakukan peramalan para analis membuat ramalan mengenai
prospek perusahaan secara eksplisit berdasarkan strategi usaha, catatan
akuntansi dan analisis keuangan. Ketika melakukan penilaian, analisis mengubah
ramalan kuantitatif menjadi suatu estimasi nilai perusahaan. Penilaian
digunakan secara implisit maupun eksplisit dalam banyak keputusan usaha.
Terdeapat banyak pendekatan penilaian yang berbeda digunakan dalam praktik,
mulai dari analisis arus kas terdiskonto hingga teknik yang lebih sederhana
yang berdasarkan perkalian berbasis harga.<br />
Para pakar dalam melakukan penilaian internasional memberikan peringatan
berikut ini kepada mereka yang melakukan analisis prospektif internasional.
Setiap aturan yang telah dipelajari di negera asal anda menjadi tidak berlaku
di LN. Fluktuasi kurs, perbedaan akuntansi, perbedaan praktik, dan kebiasaan
bisnis, perbedaan pasar modal, dan banyak faktor lainnya memiliki pengaruh yang
sangat besar terhadap peramalan dan penilaian internasional.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan Analisis Keuangan :</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan analisis keuangan adalah untuk mengevaluasi
kinerja perusahaan pada masa kini dan masa lalu dan untuk menilai apakah
kinerjanya dapat dipertahankan. Terdapat dua alat penting dalam melakukan
analisis keuangan :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis Rasio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis ini mencakup perbandingan rasio antara suatu
perusahaan dengan perusahaan lain dalam industri yang sama, perbandingan rasio
suatu perusahaan antar waktu atau dengan periode fiscal yang lain dan atau
perbandingan rasio terhadap beberapa acuan yang baku.<br />
b. Analisis Arus Kas</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis ini berfokus pada laporan arus kas, yang
memberikan informasi mengenai arus kas masuk dan keluar perusahaan, yang
diklasifikasikan menjadi aktifitas operasi, investasi dan pendanaan, serta
pengungkapan mengenai aktivitas investasi dan pendanaan non kas secara
periodic. Misalkan, apakah perusahaan telah menghasilkan arus kas yang positif
dari operasinya.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis Rasio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada dua masalah yang harus dibahas ketika melakukan
analisis rasio dalam lingkungan internasional :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah
perbedaan lintas Negara dalam prinsip akuntansi menyebabkan perbedaan yang
signifikan dalam angka-angka laporan keuangan yang dilaporkan perusahaan dari
Negara yang berbeda?</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seberapa
jauh perbedaan dalam budaya serta kondisi persaingan dan ekonomi local
memperngaruhi interpertasi ukuran akuntansi dan rasio keuangan, meskipun
pengukuran akuntansi dari negeri yang berbeda disajikan ulang agar tercapai “ daya
banding akuntansi”? Sejumlah bukti yang kuat menunjukkan adanya perberdaan
besar antarnegara dalam profitabilitas, pengungkit, dan rasio serta jumlah
laporan keuangan lainnya yang berasal dari factor akuntansi dan non akuntansi.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seberapa
besar perbedaan dalam pos-pos laporan keuangan disebabkan oleh perbedaan
prinsip-prinsip akuntansi nasional ? Ratusan perusahaan non AS yang mencatatkan
saham di Bursa-bursa efek AS melakukan pengungkapan rekonsiliasi berupa catatan
kaki yang memberikan bukti terhadap pernyataan ini, setidaknya dalam konteks
perbedaan antara nilai akuntansi berdasarkan GAAP AS dan berdasarkan GAAP non
AS.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Lima jenis perbedaan laporan keuangan yang diungkapkan oleh sejumlah besar
emiten adalah:</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dan amortisasi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya yang ditangguhkan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak tangguhan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pensiun</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Transaksi mata uang asing</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis Arus Kas</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan arus kas yang sangat
mendetal sangat diwajibkan menurut GAAP AS, GAAP Inggris, IFRS, dan standar
akuntansi di sejumlah Negara yang jumlahnya semakin bertambah. Ukuran-ukuran
yang berkaitan dengan arus kas sangat bermanfaat khusunya dalam analisis
internasional karena tidak telalu dipengaruhi oleh perbedaan prinsip akuntansi,
bila dibandingkan dengan ukuran-ukuran berbasis laba Apabila laporan arus kas
tidak disajikan, sering kali ditemukan kesulitan untuk menghitung arus kas dari
operasi dan ukuran arus kas lainya dengan menyelesaikan laba berbasis actual.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mekanisme untuk Mengatasi</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengatasi perbedaan prinsip akuntansi lintas
Negara, beberapa analis menyajikan ulang ukuran akuntansi asing menurut
sekelompok prinsip yang diakui secara internasional atau sesuai dengan dasar
lain yang lebih umum. Beberapa yang lain mengembangkan pemahaman yang lengkap
atas praktik akuntansi di sekelompok Negara tertentu dan membatasinya analisis
mereka terhadap perusahaan-perusahaan yang berlokasi di Negara-negara tersebut.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS STRATEGI BISNIS INTERNASIONAL</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis strategi bisnis merupakan langkah penting
pertama dalam analisis laporan keuangan. Analisis ini memberikan pemahaman
kualitatif atas perusahaan dan para pesaingnya terkait dengan lingkungan
ekonominya. Dengan mengidentifikasi factor pendorong laba dan resiko usaha yang
utama, analisis strategi bisnis atau usaha akan membantu para analis untuk
membuat peramalan yang realistis.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kesulitan-kesulitan analisis strategi bisnis
internasional :</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Ketersediaan informasi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis strategi usaha sulit dilakukan khususnya di
beberapa Negara karena kurang andalnya informasi mengenai perkembangan makro
ekonomi. Memperoleh informasi mengenai industry juga sukar dilakukan di banyak
Negara dan jumlah serta kualitas informasi perusahaan sangat berbeda-beda.
Ketersediaan informasi khusus mengenai perusahaan sangat rendah di Negara
berkembang. Akhir-akhir ini banyak perusahaan besar yang melakukan pencatatan
dan memperoleh modal di pasar luar negeri telah memperluas pengungkapan mereka
dan secara suka rela beralih ke prinsip akuntansi yang diakui secara global
seperti standar pelaporan keuangan internasional.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Rekomendasi untuk melakukan analisis</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterbatasan data membuat upaya untuk melakukan
analisis strategi usaha dengan menggunakan metode riset tradisional menjadi
sukar dilakukan. Seringkali sering dilakukan perjalanan untuk mempelajari iklim
bisnis setempat dan bagaimanan industry dan perusahaan sesungguhnya beroperasi,
khususnya di Negara-negara pasar berkembang.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS AKUNTANSI</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan analisis akuntansi adalah untuk menganalisis
sejauh mana hasil yang dilaporkan perusahaan mencerminkan realitas ekonomi.
Para analis perlu untuk mengevaluasi kebujakan dan estimasi akuntansi, serta
menganalisis sifat dan ruang lungkup fleksibilitas akuntansi suatu perusahaan.
Para manajer perusahaan diperbolehkan untuk membuat banyak pertimbangan yang
terkait dengan akuntansi, karena merekalah yang tahu lebih banyak mengenai
kondisi operasi dan keuangan perusahaan mereka. Laba yang dilaporkan seringkali
digunakan sebagai dasar evaluasi kinerja manajemen mereka.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Langkah-langah dalam melakukan evalusai kualitas
akuntansi suatu perusahaan:</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Identifikasikanlah kebijakan akuntansi utama</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisislah fleksibilitas akuntansi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasilah strategi akuntansi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasilah
kualitas pengungkapan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Indentifikasikanlah potensi terjadinya masalah</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Buatlah penyesuaian atas distorsi akuntansi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ANALISIS LAPORAN KEUANGAN INTERNASIONAL (ALKI)</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diperlukan karena adanya kecenderungan meningkatnya
investasi internasional dan dilakukan dengan maksud agar data keuangan dapat
dibandingkan. Sumber informasi untuk analisis laporan keuangan internasional
adalah :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">         </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan, jadwal pendukung
serta catatan atas laporan keuangan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">         </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Latar belakang kekayaan perusahaan
dan pengungkapannya.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teknik-teknik analisis Keuangan Internasional yang
telah dipakai adalah :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisa Trend</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membandingkan item-item data secara periodic selama 2
tahun atau lebih seperti trend laba, debt rating, perubahan revenue,
pertumbuhan geometric dsb.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisa Rasio</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membandingkan item satu dengan item yang lain laporan
keuangan dengan tujuan memperoleh pemahaman yang sama tentang profitabilitas
perusahaan, leverage, likuiditas dan efisiensi.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyesuaian depresiasi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beban depresiasi akan mempengaruhi keuntungan, maka
perlu diperhatikan umur dari fungsi aktiva yang harus diputuskan manajemen.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyesuaian persediaan LIFO ke FIFO</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan harus dikonversikan dalam metode FIFO</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cadangan<br />
Cadangan adalah kemampuan perusahaan untuk membayar atau menutup pengeluaran
untuk menghapus beban.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">   </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Reformulasi
Laporan Keuangan</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyesuaian dari beberapa perubahan setelah adanya
beberapa perhitungan pada point-point tsb di atas.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>MEKANISME UNTUK MENGATASI PERBEDAAN PRINSIP AKUNTANSI ANTAR NEGARA</b></span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa pendekatan yang dapat dilakukan yaitu :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa analis menyajikan ulang
ukuran akuntansi asing menurut sekelompok prinsip yang diakui secara
internasional atau sesuai dengan dasar lain yang lebih umum.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">·</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa yang lain mengembangkan
pemahaman yang lengkap atas praktik akuntansi di sekelompok Negara tertentu dan
membatasi analisis mereka terhadap perusahaan-perusahaan yang berlokasi di
Negara-negara tersebut.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
<b>KESULITAN DAN KELEMAHAN DALAM ANALISIS LAPORAN KEUANGAN INTERNASIONAL</b></span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="font-family: "Times","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akses informasi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi mengenai ribuan perusahaan dari seluruh
dunia telah tersedia secara luas dalam beberapa tahun terakhir. Sumber
informasi dalam jumlah yang tak terhitung banyaknya muncul melalui World Wide
Web (WWW). Perusahaan di dunia saat ini memiliki situs web dan laporan
tahunannya tersedia secara Cuma-Cuma dari berbagai sumber lainnya.<br />
b. Ketepatan waktu informasi</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketepatan waktu laporan keuangan, laporan tahunan,
laporan kepada pihak regulator berbeda-beda di tiap Negara.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.Hambatan bahasa dan terminology.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d. Masalah mata uang asing.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e. Perbedaan dalam jenis dan format laporan keuangan.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SARAN-SARAN UNTUK PARA ANALISIS</span></b><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            Pada
saat melakukan analisis terhadap perusahaan-perusahaan di negara pasar
berkembang, para analisis harus sesering mungkin bertemu dengan manajemen untuk
mengevaluasi insntif pelaporan keuangan dan kebijakan akuntansi mereka. Banya
negra di pasar berkembang yang sangat tertutup dan para manajer mungkin tidak
memiliki insentif yang kuat untuk melakukan pengungkapan yang lengkap dan
kredibel.</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber :</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Choi D.S. Frederick & Meek K. Gary. 2005.
Akuntansi Internasional, Edisi 5 Buku 1. Jakarta: Salemba Empat</span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://septiyan-akuntansi.blogspot.com/2013/06/analisismlaporan-keuangan-international.html"><span style="color: windowtext; font-size: 12.0pt; text-decoration: none; text-underline: none;">http://septiyan-akuntansi.blogspot.com/2013/06/analisismlaporan-keuangan-international.html</span></a></span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://tulisanadalahtugas.blogspot.com/2013/06/analisis-laporan-keuangan-internasional.html"><span style="color: windowtext; font-size: 12.0pt; text-decoration: none; text-underline: none;">http://tulisanadalahtugas.blogspot.com/2013/06/analisis-laporan-keuangan-internasional.html</span></a></span><span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 16.7pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://innelrosa.blogspot.com/2013/06/bab-ix-analisis-laporan-keuangan.html"><span style="color: windowtext; font-family: "Times","serif"; text-decoration: none; text-underline: none;">http://innelrosa.blogspot.com/2013/06/bab-ix-analisis-laporan-keuangan.html</span></a><o:p></o:p></span></div>
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8. Analisis Laporan Keuangan Internasional

ANALISIS LAPORAN KEUANGAN INTERNASIONAL Analisa laporan keuangan merupakan proses yang penuh pertimbangan dalam rangka membantu mengeva...

Baca selengkapnya »

02.18

7. Harmonisasi Akuntansi Internasional

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<span style="font-family: "Cousine","serif"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">HARMONISASI
AKUNTANSI INTERNASIONAL<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Harmonisasi”
merupakan proses untuk menigkatkan kompatibilitas (kesesuaian) praktik
akuntansi dengan menentukan batasan-batasan seberapa besar praktik-prkatik
tersebut dapat beragam. Standar harmonisasi ini bebas dari konflik logika dan
dapat meningkatkan komparabilitas (daya banding) informasi keuangan yang
berasal dari berbagai negara. Upaya untuk melakukan harmonisasi standar
akuntansi telah dimulai jauh sebelum pembentukan Komite Standar Akuntansi
Internasional pada tahun 1973. Harmonisasi akuntansi internasional merupakan
salah satu isu terpenting yang dihadapi oleh pembuat standar akuntansi, badan
pengatur pasar modal, bursa efek, dan mereka yang menyusun atau menggunakan
laporan keuangan.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Harmonisasi
akuntansi mencakup harmonisasi :</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Standar akuntansi
(yang berkaitan dengan pengukuran dan pengungkapan)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pengungkapan
yang dibuat oleh perusahaan-perusahaan public terkait dengan penawaran
surat  berharga dan pencatatan pada bursa efek</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.Standar audit</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan
Harmonisasi Internasional</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebuah tulisan
terbaru juga mendukung adanya suatu “GAAP global” yang terharmonisasi. Beberapa
manfaat yang disebutkan antara lain:</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pasar modal
menjadi global dan modal investasi dapat bergerak di seluruh dunia tanpa
hambatan. Standar pelaporan keuangan berkualitas tinggi yang digunakan secara
konsisten di seluruh dunia akan memperbaiki efisiensi alokasi modal.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Investor dapat
membuat keputusan investasi yang lebih baik; portofolio akan lebih beragam dan
risiko keuangan berkurang.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Perusahaan-perusahaan dapat memperbaiki proses pengambilan keputusan strategi
dalam bidang merger dan akuisisi.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Gagasan terbaik
yang timbul dari aktivitas pembuatan standard pat disebarkan dalam
mengembangkan standar global yang berkualitas tertinggi.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kritik Atas Standar
Internasional</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            </span></b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Internasionalisasi
standar akuntansi juga menuai kritik. Pada awal tahun 1971 (sebelum pembentukan
IASC), beberapa pihak mengatakan bahwa penentuan standar internasional
merupakan solusi yang terlalu sederhana atas masalah yang rumit. Dinyatakan
pula bahwa akuntansi, sebagai ilmu sosial, telah memiliki flesibilitas yang
terbangun dengan sendiri di dalamnya dan kemampuan untuk menyesuaikan diri
dengan situasi yang sangat berbeda merupakan salah satu nilai terpenting yang
dimilikinya. Pada saat standar internasional diragukan dapat menjadi fleksibel
untuk mengatasi perbedaan-perbedaan dalam latar belakang, tradisi, dan
lingkungan ekonomi nasional, maka beberapa orang berpendapat bahwa hal ini akan
menjadi sebuah tantangan yang secara politik tidak dapat diterima terhadap
kedaulatan nasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lebih jauh lagi,
ditakutkan bahwa adopsi standar internasional akan menimbulkan “standar yang
berlebihan”. Perusahaan harus merespon terhadap susunan tekanan nasional,
politik, social, dan ekonomi yang semakin meningat dan semakin dibuat untuk
memenuhi ketentuan internasional tambahan yang rumit dan berbiaya besar.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rekonsiliasi dan
Pengakuan Bersama</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dua pendekatan yang
diajukan sebagai solusi yang mungkin digunakan untuk mengatasi permasalahan
yang terkait dengan isi laporan keuangan lintas batas:</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Rekonsiliasi</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melalui
rekonsiliasi, perusahaan asing dapat menyusun laporan keuangan dengan
menggunakan standar akuntansi negara asal, tetapi harus menyediakan
rekonsiliasi antara ukuran-ukuran akuntansi yang penting (seperti laba bersih
dan ekuitas pemegang saham) di negara asal dan di negara dimana laporan
keuangan dilaporkan.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pengakuan
bersama (yang juga disebut sebagai “imbal balik” / resiprositas)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengakuan bersama
terjadi apabila pihak regulator di luar negara asal menerima laporan keuangan
perusahaan asing yang didasarkan pada prinsip-prinsip negara asal.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasi</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">            </span></b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perdebatan
mengenai harmonisasi mungkin tidak akan pernah terselesaikan dengan penuh.
Beberapa argumen yang menentang harmonisasi mengandung sejumlah kebenaran.
Namun demikian, semakin banyak bukti menunjukkan bahwa tujuan harmonisasi
internasional akuntansi, pengungkapan, dan audit telah diterima begitu luas
sehingga tren yang mengarah pada harmonisasi internasional akan berlanjut atau
bahkan semakin cepat. Sejumlah besar perusahaan secara sukarela mengadopsi
Standar Prlaporan Keuangan Internasional (Internasional Financial Reporting
Standards-IFRS). Banyak negara telah mengadopsi IFRS secara keseluruhan,
menggunakan IFRS sebagai standar nasional atau mengizinkan penerapan IFRS.
Perbedaan nasional dalam faktor-faktor dasar yang menyebabkan perbedaan dalam
akuntansi, pengungkapan, dan praktik audit semakin sempit karena pasar modal
dan produk semakin internasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerapan Standar
Internasional</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar akuntansi
internasional digunakan sebagai hasil dari :</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Perjanjian
internasional atau politis</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Kepatuhan secara
sukarela (atau yang didorong secara professional)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Keputusan oleh
badan pembuat standar akuntansi internasional</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa Peristiwa
penting Dalam Sejarah Penentuan Standar Akuntansi Internasional</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1959- Jacob
Kraayenhof, mitra pendiri sebuah firma akuntan independen Eropa yang utama,
mendorong agar usaha pembuatan standar akuntansi internasional dimulai.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1961- Group
d’Etudes, yang terdiri dari akuntan professional yang berpraktik, didirikan di
Eropa untuk memberikan nasihat kepada pihak berwenang Uni Eropa dalam
masalah-masalah yang menyangkut akuntansi.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1966- Kelompok
Studi Internasional Akuntan didirikan oleh institute professional di Kanada,
Inggris, dan Amerika Serikat.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1973- Komite
Standar Akuntansi Internasional (Internasional Accounting Standard
Committee-IASC) didirikan.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1976- Organisasi
untuk Kerja Sama dan Pembangunan Ekonomi (Organization for Economic
Coorporation and Development-OECD) mengeluarkan Deklarasi Investasi dalam
Perusahaan Multinasional yang berisi panduan untuk “Pengungkapan Informasi”.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1977- Federasi
Internasional Akuntan (International Federation of Accounting-IFAC) didirikan.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1977- Kelompok Para
Ahli yang ditunjuk oleh Dewan Ekonomi dan Sosial Perserikatan Bangsa-bangsa
mengeluarkan laporan yang terdiri dari empat bagian mengenai Standar
Internasional Akuntansi dan Pelaporan bagi Perusahaan Transnasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1978- Komisi
Masyarakat ropa mengeluarkan Direktif Keempat sebagai langkah pertama menuju
harmonisasi akuntansi Eropa.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1981- IASC
mendirikan kelompok konsultatif yang terdiri dari organisasi nonanggota untuk
memperluas masukan-masukan dalam pembuatan standar internasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1984- Bursa Efek
London menyatakan bahwa pihaknya berharap agar perusahaan-perusahaan yang
mencatatkan sahamnya tetapi tidak didirikan di Inggris atau Irlandia
menyesuaikan dengan standar akuntansi internasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1987- Organisasi
Internasional Komisi Pasar Modal (IOSCO) menyatakan dalam konferensi tahunannya
untuk mendorong penggunaan standar yang umum dalam praktik akuntansi dan audit.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1989- IASC
mengeluarkan Draf Eksposure 32 mengenai perbandingan laporan keuangan. Kerangka
Dasar untuk Penyusunan dan Penyajian Laporan Keuangan diterbitkan aoleh IASC.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1995- Dewan IASC
dan Komisi Teknis IOSCO menyetujui suatu rencana kerja yang penyelesaiannya
kemudian berhasil mengeluarkan IAS yang membentuk satu kelompok inti standar
yang komprehensif. Keberhasilan dalam penyelesaian standar-standar ini
menmungkinkan Komisi Teknis IOSCO untuk merekomendasikan pengesahan IAS dalam
pengumpulan Modal lintas batas dan keperluan pencatatan saham di seluruh pasar
global.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1995- Komisi Eropa
mengadopsi sebuah pendekatan daru dalam harmonisasi akuntansi yang akan
memungkinkan penggunaan IAS oleh perusahaan-perusahaan yang melakukan
pencatatan saham dalam pasar modal internasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1996- Komisi Pasar
Modal AS (SEC) mengumumkan bahwa pihaknya ”….mendukung tujuan IASC untuk
mengembangkan, secepat mungkin, standar akuntansi yang dapat digunakan untuk
menyusun laporan keuangan yang dapat digunakan dalam penawaran surat berharga
lintas batas.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1998- IOSCO
menerbitkan laporan “Standar Pengungkapan Internasional untuk Penawaran Lintas
Batas dan Pencatatan Saham Perdana bagi Emiten Asing”.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1999- Forum
Internasional untuk Pengembangan Akuntansi (International Forum on Accountancy
Development-IFDA) bertemu untuk pertama kalinya pada bulan Juni.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2000- IOSCO
menerima, secara keseluruhan, seluruh 40 standar inti yang disusun oleh IASC
sebagai jawaban atas daftar keinginan IOSCO tahun 1993.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2001- Komisi Eropa
mengusulkan sebuah aturan yang akan mewajibkan seluruh perusahaan EU yang
tercatat sahamnya  pada suatu pasar yang diregulasi untuk menyusun
akun-akun konsolidasi sesuai dengan IAS selambatnya tahun 2005.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2001- Badan Standar
Akuntansi Internasional (Internastiaonal Accounting Standars Board-IASB) menggantikan
IASC dan mengambil alih tanggung jawabnya per tanggal 1 April.  Standar
IASB disebut sebagai Standar Pelaporan Keuangan Internasional (IFRS) dan
termasuk didalamnya IAS yang dikeluarkan oleh IASC.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2002- Parlemen
Eropa menyetujui proposal Komisi Eropa bahwa secara nyata seluruh perusahaan EU
yang tercatat sahamnya harus mengikuti standar IASB dimulai selambat-lambatnya
tahun 2005 dalam laporan keuangan konsolidasi. Negara-negara anggota dapat
memperluas ketentuan ini terhadap laporan keuangan perusahaan-perusahaan yang
tidak melakukan pencatatan saham dan perusahaan secara individu. Dewan Eropa
kemudian mengadopsi aturan yang memungkinkan hal ini tercapai.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2002- IASB dan FASB
menandatangani “Perjanjian Norwalk” yang berisi komitmen bersama terhadap
konvergensi standar akuntansi internasional dan AS.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2003- Dewan Eropa
menyetujui Direktif EU Keempat dan Ketujuh yang diamandemen, yang menghapuskan
ketidakkonsistenan antara direktif lama dengan IFRS.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2003- IASB
menerbitkan IFRS 1 dan revisi terhadap 15 IAS.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sekilas Mengenai
Organisasi Internasional Utama yang Mendorong Harmonisasi Akuntansi</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Enam organisasi
telah menjadi pemain utama dalam penentuan standar akuntansi internasional dan
dalam mempromosikan harmonisasi akuntansi internasional :</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Badan Standar
Akuntansi International (IASB)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Komisi Uni Eropa
(EU)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Organisasi
Internasional Komisi Pasar Modal (IOSCO)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Federasi
Internasional Akuntan (IFAC)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Kelompok Kerja
Ahli Antarpemerintah Perserikatan Bangsa-bangsa atas Standar Internasional
Akuntansi dan Pelaporan (International Standars of Accounting and Reporting –
ISAR), bagian dari Konferensi Perserikatan Bangsa-bangsa dalam Perdagangan dan
Pembangunan (United Nations Conference on Trade and Development –UNCTAD)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Kelompok Kerja
dalam Standar Akuntansi Organisasi Kerja Sama dan Pembangunan Ekonomi (Kelompok
Kerja OEDC)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan Standar
Akuntansi Internasional</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan IASB adalah
:</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Untuk
mengembangkan dalam kepentingan umum, satu set standar akuntansi global yang
berkualitas tinggi, dapat dipahami dan dapat diterapkan yang mewajibkan
informasi yang berkualitas tinggi, transparan, dan dapat dibandingkan dalam
laporan keuangan.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Untuk mendorong
penggunaan dan penerapan standar-standar tersebut yang ketat.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Untuk membawa
konvergensi standar akuntansi nasional dan Standar Akuntansi Internasional dan
Pelaporan Keuangan Internasional kea rah solusi berkualitas tinggi.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Struktur IASB yang
Baru</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Badan wali</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Dewan IASB</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Dewan penasihat
standar</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Komite
interpretasi pelaporan keuangan internasional (IFRIC)</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Uni Eropa (Europen
Union-EU)</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Salah satu tujuan
EU adalah untuk mencapai integrasi pasar keuangan eropa. Untuk tujuan ini, EC
telah memperkenalkan direktif dan mengambil langkah inisiatif yang sangat besar
untuk mencapai pasar tunggal bagi :</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan
modal dalam tingkat EU</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuat
kerangka dasar hokum umum untuk pasar surat berharga dan derivatif yang
terintegrasi</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">    </span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencapai
satu set standar akuntansi tunggal untuk perusahaan-perusahaan yang sahamnya
tercatat.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Organisasi
Internasional Komisi Pasar Modal (IOSCO)</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Organisasi
Internasional Komisi Pasar Modal (International Organization of Securities
Commissions-IOSCO) beranggotakan sejumlah badan regulator pasar modal yang ada
di lebih dari 100 negara. Menurut bagian pembukaan anggaran IOSCO:</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Otoritas pasar
modal memutuskan untuk bekerja bersama-sama dalam memastikan pengaturan pasar
yang lebih baik, baik pada tingkat domestic maupun internasional, untuk
mempertahankan pasar yang adil, efisien dan sehat:</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: 3.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saling menukarkan informasi berdasarkan pengalaman
masing-masing untuk mendorong perkembangan pasar domestic.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: 3.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menyatukan upaya-upaya untuk membuat standard an
penhawasan efektif terhadap transaksi surat berharga internasional.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: 3.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-align: justify; text-indent: 0cm;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">                    
</span></span><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan bantuan secara bersama-sama untuk
memastikan integritas pasar melalui penerapan standar yang ketat dan penegakkan
yang efektif terhadap pelanggaran.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IOSCO telah bekerja
secara ekstensif dalam pengungkapan internasional dan standar akuntansi
memfasilitasi kemampuan perusahaan memperoleh modal secara efisien melalui
pasar global surat berharga. Tujuan utamanya adalah untuk memfasilitasi proses
yang dapat digunakan para penerbit saham kelas dunia untuk memperoleh modal
dengan cara yang paling efektif dan efisien pada seluruh pasar modal yang
terdapat permintaan investor. Komite ini bekerja sama dengan IASB, antara lain
dengan memberikan masukan terhadap proyek-proyek IASB.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">FEDERASI INTERNASIONAL
AKUNTAN (IFAC)</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IFAC merupakan
organisasi tingkat dunia yang memiliki 159 organisasi anggota di 118 negara,
yang mewakili lebih dari 2,5 juta orang akuntan. Didirikan tahun 1977, dimana
misinya adalah untuk mendukung perkembangan profesi akuntansi dengan
harmonisasi standar sehingga akuntan dapat memberikan jasa berkualitas tinggi
secara konsisten demi kepentingan umum.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Majelis IFAC, yang
bertemu setiap 2.5 tahun, memiliki seorang perwakilan dari setiap organisasi
anggota IFAC. Majelis ini memiliki suatu dewan, yang terdiri dari para individu
yang berasal dari 18 negara yang dipilih untuk masa 2.5 tahun. Dewan ini, yang
bertemu 2 kali setiap tahunnya, menetapkan kebijakan IFAC dan mengawasi
operasinya. Administrasi harian dilakukan oleh Sekretariat IFAC yang berlokasi
di New York, yang memiliki staf professional akuntansi dari seluruh dunia.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KELOMPOK KERJA
ANTAR PEMERINTAH PERSERIKATAN BANGSA-BANGSA UNTUK PAKAR DALAM STANDAR
INTERNASIONAL AKUNTANSI DAN PELAPORAN (ISAR)</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ISAR dibentuk pada
tahun 1982 dan merupakan satu-satunya kelompok kerja antar pemerintah yang
membahas akuntansi dan audit pada tingkat perusahaan. Mandat khususnya adalah
untuk mendorong harmonisasi standar akuntansi nasional bagi perusahaan. ISAR
mewujudkan mandat tersebut melalui pembahasan dan pengesahan praktik terbaik,
termasuk yang direkomendasikan oleh IASB. ISAR merupakan pendukung awal atas
pelaporan lingkungan hidup dan sejumlah inisiatif terbaru berpusat pada tata
kelola perusahaan dan akuntansi untuk perusahaan berukuran kecil dan menengah.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ORGANISASI UNTUK
KERJASAMA EKONOMI DAN PEMBANGUNAN (OECD)</span></b><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 14.4pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Verdana","sans-serif"; font-size: 9.0pt; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">OECD merupakan
organisasi internasional Negara-negara industry maju yang berorientasi ekonomi
pasar. Dengan keanggotaan yang terdiri dari Negara-negara industry maju yang
lebih besar, OECD sering menjadi lawan yang tangguh terhadap badan-badan lain
(seperti PBB atau Konfederasi Internasional Persatuan Perdagangan Bebas) yang
memiliki kecenderungan untuk melakukan tindakan yang bertentangan dengan
kepentingan anggota-anggotanya.</span><span style="font-family: "Courier New"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<o:p><span style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 18.399999618530273px; text-align: justify;">Sumber : Choi. Frederick D.S.</span><span class="apple-converted-space" style="font-family: 'Open Sans', sans-serif; font-size: 16px; line-height: 18.399999618530273px; text-align: justify;"> </span><em style="font-family: 'Open Sans', sans-serif; font-size: 16px; line-height: 18.399999618530273px; text-align: justify;">International Accounting : Akuntansi Internasional Buku 2 – Edisi 5.</em><span class="apple-converted-space" style="font-family: 'Open Sans', sans-serif; font-size: 16px; line-height: 18.399999618530273px; text-align: justify;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 18.399999618530273px; text-align: justify;">Jakarta;Salemba Empat. 2005</span></o:p></div>

7. Harmonisasi Akuntansi Internasional

HARMONISASI AKUNTANSI INTERNASIONAL “Harmonisasi” merupakan proses untuk menigkatkan kompatibilitas (kesesuaian) praktik akuntansi deng...

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02.06