Powerpoint Etika Akuntansi Internasional

Oleh:  Audri Utaminingsih

(1001833)

Cantika Putri Hadiyanti (1005988) Elsa Syefira Qhoirunnisa (1003039) N. Siti Dwi Mawarni

(1001495)

Sri Dewi Saraswati

(1005479)

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

merupakan refleksi kritis dan rasional mengenai nilai & norma

menyangkut bagaimana manusia harus hidup baik. 

adalah akuntansi yang digunakan untuk transaksi

antar negara, perbandingan prinsip-prinsip akuntansi di negara-negara yang berlainan, dan harmonisasi standar akuntansi di seluruh dunia. Iqbal, Melcher dan Elmallah (1997:18)

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 Penyebab:

1. Alasan Struktural; 2. Alasan Budaya.  Akibat:

1. Investor: •

Rekening yang diaudit tetap menjadi sumber informasi yang sangat

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2. Perusahaan •

Menimbulkan masalah operasional pada pasar modal maupun penanaman modal;

•

Perjanjian licensing  dan franchising;  licensing dan

•

Foreign Direct Investment (FDI). Investment (FDI).

 International Accounting Standards Committee (AISC)

Badan ini didirikan pada tahun 1973 (sekarang International Accounting Standards  Board ) di London dan bergerak dalam sektor swasta. Tujuan didirikannya AISC adalah untuk merumuskan dan mempublikasikan dalam standar akuntansi

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•

Harmonisasi menyatakan proses dalam peningkatan kompatibilitas atau kesesuaian praktik akuntansi terhadap penentuan batasan-batasan besar atas praktik-praktik yang beragam.

•

Konvergensi dalam standar akuntansi dan dalam konteks standar internasional berarti nantinya ditujukan hanya akan ada satu standar yang

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•

Paham ekonomi neoliberal mengacu pada filosofi ekonomi-politik akhir-abad keduapuluhan

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Memfokuskan pada pasar bebas dan perdagangan bebas merobohkan hambatan untuk perdagangan internasional

•

•

Secara normative masyarakat Muslim mulai mempraktikan akuntansi berdasarkan perintah Allah dalam QS.  Albaqorah [2] : 282 Dalam konteks ini akuntansi dipandang bukan hanya sebagai alat pengambilankeputusan-keputusan ekonomi semata namun juga sebagai pertanggungjawaban manusia kepadaTuhannya

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•

Satu kelebihan neoliberalisme

•

Dalam prinsip syariah selain asas

adalah menawarkan pemikiran

kebersamaan yang dikedepankan,

politik yang sederhana,

asas keadilan juga ditegakkan.

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 Alasan PT. Garuda Airlines Indonesia Indonesia melakukan penerapan IFRS: IFRS: •

Inisiatif perusahaan, bukan paksaan pemerintah;