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"Accounting is common language of business, which is used to convey information from management to outside interested parties. Accounting tries to present information, which is financial in nature to guide interested users in decision-making process. The conceptual framework for accounting standards has been developed to provide guidance in formulating financial accounting standards. Certain society has its own unique certain values to adhere to. In Islamic society, or society tries to apply Islamic-like value, the prevailing values are close to Islamic Sharia'h. The values are used to guide the people to interact among them. More specifically, business practices in such society would also try to implement such values. Therefore, there will be needed language of business, namely accounting, that can capture the reality exists onto written statement. Consequently, accounting standards that are constructed in different society with different value cannot be fully applied in other different society. In comparing conceptual framework of accounting from FASB and AAOIFI, we found that the basic differences stem from different basic premises and assumptions. While FASB bases its conceptual framework of accounting on secularist-capitalist view, AAOIFI roots its conceptual framework formulation from Islamic values in adherence to apply Islamic Shari'ah in practicable world, that is business environment."

"ABSTRAKXBRL merupakan bahasa pelaporan bisnis secara global yang digunakan untukstandarisasi data, khususnya data laporan keuangan, sehingga data tersebut menjadilebih mudah untuk diperbandingkan dan dipertukarkan. Standarisasi tersebut dapatdilakukan dengan adanya taksonomi, sebagai representasi XBRL berbasis standarakuntansi. Tujuan penelitian ini adalah untuk menguji apakah taksonomi IDX yangditerbitkan oleh Bursa Efek Indonesia (BEI) mampu merepresentasikan datalaporan keuangan Perusahaan Publik di Indonesia. Hasil pengujian hipotesisterhadap 100 sampel perusahaan yang terdaftar di BEI menunjukkan bahwaterdapat ketidaktepatan (misfit) yang cukup besar antara taksonomi IDX danelemen laporan keuangan yang disajikan perusahaan, yaitu mencapai 52,7 % daritotal elemen laporan keuangan. Ketidaktepatan taksonomi tersebut berbeda antarindustri, dimana untuk setiap sektor dan terlepas dari ukuran perusahaannya

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ABSTRACTXBRL is a global business reporting language that standardize data, specificallyfinancial information. The standardization performed by taxonomy, the XBRLrepresentative based on accounting standards, so that information can be comparedand exchanged business. The purpose of this study is to verify whether IDXtaxonomy adequately reflects all financial information on Public Companies?reporting in Indonesia. Based on hypothesis testing of 100 samples of companieslisted on the Indonesian Stock Exchange, the results reveal a misfit between thecompany's financial information disclosed by BEI taxonomy elements. In addition,the misfit differs for each sector and irrespective of its size"

"ABSTRAKTesis ini membahas internet financial reporting kementerian/lembaga IFR K/L di Indonesia dengan tujuan membuktikan indeks IFR dan faktor-faktor yang mempengaruhi IFR K/L. Sejak adanya Undang-Undang Keterbukaan Informasi Publik UU KIP , instansi pemerintah wajib melakukan transparansi informasi. Prinsipnya menggunakan media yang murah, sederhana, cepat dan tepat waktu. Internet merupakan media yang tepat untuk meningkatkan transparansi pelaporan keuangan oleh K/L. Penelitian ini adalah penelitian kuantitatif dengan 77 K/L sebagai sampel penelitian. Variabel independen dalam penelitian ini, yang diduga menjadi determinan IFR adalah ukuran, kekayaan, tipe, akses ke website, personal value, pertumbuhan, tingkat penggunaan teknologi, kualitas informasi laporan keuangan dan akuntabilitas kinerja K/L. Hasil penelitian ini menunjukkan bahwa variabel akses, tipe, kualitas informasi laporan keuangan dan akuntabilitas kinerja terbukti berpengaruh signifikan pada IFR K/L. Temuan ini dapat digunakan masyarakat sebagai alat pengendalian kinerja K/L melalui informasi di website K/L.

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ABSTRACT The focus in this study is internet financial ministry non ministry government institution reporting in Indonesia. After the government issued regulations on public disclosure, the government has to report such information. It has to cheap, simple, fast and timely. The internet is an appropriate medium for transparent reporting of public information by the ministry non ministry government institution. The sample in this study is 77 ministry non ministry government institution. This study uses 9 variables are adjusted to the ministry non ministry government institution in Indonesia. It is ministry non ministry government institution Size, Wealth, Type, access to site, personal value, growth, technology, audit opinion and performance accountability. The results showed that the access to site, type, information quality and performance accountability proved significantly affect to the internet financial ministry non ministry government institution reporting. The findings of this study can be used by people as a means of control the ministry non ministry government institution performance based on the reporting of financial information on the Internet. "

"This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations."

"Deskripsi: Buku yang sederhana ini menyajikan tentang cara pengidentifikasian transaksi, proses pencatatan transakasi (penjurnalan), pengklasifikasian, pengikhtisaran dan penyusunan Laporan Keuangan, baik untuk perusahaan JASA, DAGANG maupun INDUSTRI.Buku ini dirancang sebagai buku pegangan dalam proses belajar mengajar untuk mata kuliah Pengantar Akuntansi atau Dasar Dasar Akuntansi. Pembahasannya singkat, jelas dan Insya Allah mudah dipahami serta disertai contoh, dan ada soal yang disertai lembar jawabannya supaya dalam pembahasannya lebih efektif dan efisien."

"Laporan magang ini membahas perihal implementasi dari prosedur pengendalian mutu di KAP Meister, sebuah kantor akuntan publik tingkat dua yang terafiliasi dengan jaringan internasional dan refleksi diri penulis. Di dalamnya terdapat analisis terhadap kesesuaian antara penerapan prosedur pengendalian mutu berkaitan dengan penerimaan klien baru, kelanjutan klien, dan audit terhadap laporan keuangan di KAP tersebut dengan Standar Pengendalian Mutu No.1 yang dikeluarkan oleh Ikatan Akuntan Publik Indonesia. Prosedur sistem pengendalian mutu di KAP Meister berkenaan dengan penerimaan klien baru, kelanjutan klien dan audit atas laporan keuangan secara garis besar telah sesuai dengan ketentuan yang ada. Mengenai refleksi diri, penulis menyadari bahwa memiliki pikiran yang terbuka dan senantiasa berkomunikasi merupakan hal yang penting untuk pengembangan karir penulis ke depan.

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This internship report discusses the implementation of quality control procedures at KAP Meister, a second-tier public accounting firm affiliated with an international network and writer’s self reflection. It contains an analysis of the conformity of the application of quality control procedures regarding new client acceptance, client continuance and audit of financial statements in the KAP to the Sistem Pengendalian Mutu No.1 issued by Ikatan Akuntan Publik Indonesia. Broadly speaking, the KAP Meister quality control system procedures regarding new client acceptance, client continuance and audit of financial statements is in accordance with the existing regulations. As for self reflection, writer realized that being open-minded, and communications are important for writer’s career development ahead."