{"id":30242,"date":"2022-12-16T06:46:58","date_gmt":"2022-12-15T23:46:58","guid":{"rendered":"https:\/\/an-nur.ac.id\/?p=30242"},"modified":"2022-12-16T06:46:58","modified_gmt":"2022-12-15T23:46:58","slug":"kualitas-laporan-keuangan","status":"publish","type":"post","link":"https:\/\/wirabuana.ac.id\/artikel\/kualitas-laporan-keuangan\/","title":{"rendered":"Kualitas\u00a0Laporan Keuangan"},"content":{"rendered":"<p style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\"><i><em style=\"font-weight: inherit;\">A\u00a0<\/em><\/i><i><em style=\"font-weight: inherit;\">Statement\u00a0Of Basic Accounting Theory<\/em><\/i>\u00a0(ASOBAT) merekomendasikan fatwa dalam pelaporan akuntansi antara lain :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Mengungkapkan korelasi keuangan dan kegiatan yang dianggap penting.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Memasukkan informasi dalam lingkungan perusahaan (di mana data diperoleh dan ke mana disampaikan).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Menggunakan keseragaman di antara banyak sekali perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Konsistensi praktik sepanjang waktu.<\/span><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">FASB\u00a0<i><em style=\"font-weight: inherit;\">melalui<\/em><\/i>\u00a0<i><em style=\"font-weight: inherit;\">Statement<\/em><\/i>\u00a0<i><em style=\"font-weight: inherit;\">of Financial Accounting Concept<\/em><\/i>\u00a0(SFAC) No.2 mengemukakan hierarki kualitas laporan keuangan antara lain :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Manfaat pembuatan informasi harus lebih besar dari pada biaya untuk menyusunnya;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Informasi itu harus sanggup dipahami;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Informasi harus mempunyai kegunaan bagi proses pengambilan keputusan;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Supaya mempunyai kegunaan maka informasi harus relevan;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Dapat diyakini kebenarannya;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Harus sanggup digunakan untuk tujuan prediksi;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Harus bisa memperlihatkan data umpan balik;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Informasi harus sempurna waktu;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Dapat diperiksa kebenarannya;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Penyajiannya benar;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Konsistensi dan sanggup diperbandingkan;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Netral diatas banyak sekali kepentingan banyak sekali pemakai laporan;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Hanya memuat hal-hal yang material.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A\u00a0Statement\u00a0Of Basic Accounting Theory\u00a0(ASOBAT) merekomendasikan fatwa dalam pelaporan akuntansi antara lain : Mengungkapkan korelasi keuangan dan kegiatan yang dianggap penting. Memasukkan informasi dalam lingkungan perusahaan&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-30242","post","type-post","status-publish","format-standard","hentry","category-ragam"],"_links":{"self":[{"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/posts\/30242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/comments?post=30242"}],"version-history":[{"count":0,"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/posts\/30242\/revisions"}],"wp:attachment":[{"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/media?parent=30242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/categories?post=30242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wirabuana.ac.id\/artikel\/wp-json\/wp\/v2\/tags?post=30242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}