Workshop ini diselenggarakan dikarenakan adanya perubahan sistem akuntansi dan keuangan PT Angkasa Pura II (Persero) berdasarkan PSAK (Pernyataan Standar Akutansi dan Keuangan) yang konvergensi dengan IFRS (International Financial Reporting Standards). Tujuan dari workshop ini ialah agar Angkasa Pura II dapat mengkonvergensikan antara PSAK dan IFRS. Workshop dilaksanakan selama 3 hari dari tanggal 17 s.d.19 September 2012 di ruang Auditorium kantor Pusat Angkasa Pura II Bandara Soekarno-Hatta dengan menghadirkan peserta workshop dari karyawannya yang mewakili unit akutansi dan keuangan di 12 cabang bandara yang dikelola oleh Angkasa Pura II.
Workshop ini menghadirkan Tim LPMAK STAN (Lembaga Pengembangan Manajemen Akutansi dan Keuangan Sekolah Tinggi Akutansi Negara), dan Kantor akuntan publik Hertanto Sidik dan rekan sebagai pembicara atau instruktur. Workshop ini dibuka oleh Bapak Sulistyo Wijayadi selaku Pelaksana Harian Direktur Keuangan PT Angkasa Pura II (Persero), dan Bapak Erry Dwi Prasetyo selaku VP OF Accounting PT Angkasa Pura II (Persero) dan ditutup oleh Bapak Laurensius Manurung selaku Direktur Keuangan PT Angkasa Pura II (Persero)
PSAK merupakan suatu buku petunjuk dari prosedur akutansi yang berisi peraturan tentang perlakuan, pencatatan, penyusunan dan penyajian laporan keuangan yang disusun oleh lembaga IAI (Ikatan Akutansi Indonesia) yang didasarkan pada kondisi yang sedang berlangsung dan telah disepakati (konvensi) serta telah disahkan oleh lembaga atau institutusi resmi. PSAK bukan merupakan suatu kemutlakan bagi setiap perusahaan dalam membuat laporan keuangan, namun paling tidak dapat memastikan bahwa penempatan unsur-unsur atau elemen data ekonomi harus ditempatkan pada posisi yang tepat, agar setiap data ekonomi dapat tersaji dengan baik, sehingga dapat memudahkan bagi pihak-pihak yang berkepentingan dalam menginterprestasikan dan mengevaluasi suatu laporan keuangan guna mengambil keputusan ekonomi yang baik bagi tiap-tiap pihak.
IFRS adalah bagian akuntansi internasional yang bertujuan untuk mengatur dan melaporkan informasi keuangan. Hal ini berasal dari pernyataan dari Akuntansi yang berbasis di London International Standards Board (IASB). IFRS merupakan Standar Akuntansi Internasional yang diterbitkan oleh International Accounting Standard Board (IASB). Standar Akuntansi Internasional (International Accounting Standards/IAS) disusun oleh empat organisasi utama dunia yaitu Badan Standar Akuntansi Internasional (IASB), Komisi Masyarakat Eropa (EC), Organisasi Internasional Pasar Modal (IOSOC), dan Federasi Akuntansi Internasioanal (IFAC)
Badan Standar Akuntansi Internasional (IASB) yang dahulu bernama Komisi Standar Akuntansi Internasional (AISC), merupakan lembaga independen untuk menyusun standar akuntansi. Organisasi ini memiliki tujuan mengembangkan dan mendorong penggunaan standar akuntansi global yang berkualitas tinggi, dapat dipahami dan dapat diperbandingkan (Choi et al., 1999 dalam Intan Immanuela, puslit2.petra.ac.id.)
Saat ini IAS merupakan bagian akuntansi yang diperlukan dalam lebih dari 120 negara. Hal ini membutuhkan usaha untuk melaporkan hasil keuangan perusahaan dan posisi keuangan menggunakan aturan yang sama, dengan maksud agar adanya upaya untuk memperkuat arsitektur keuangan global dan mencari solusi jangka panjang terhadap kurangnya transparansi informasi keuangan. Tujuan IFRS adalah memastikan bahwa laporan keunganga intern perusahaan untuk periode-periode yang dimaksudkan dalam laporan keuangan tahunan, mengandung informasi berkualitas tinggi yang :
1. Transparansi bagi para pengguna dan dapat dibandingkan sepanjang periode yang disajikan
2. Menyediakan titik awal yang memadai untuk akuntansi yang berdasarkan pada IFRS
3. Dapat dihasilkan dengan biaya yang tidak melebihi manfaat untuk para pengguna.
Angkasa Pura II mengharapkan dengan selesainya workshop ini, peserta akan lebih professional dalam melakukan perkejaannya dengan mengikuti standar internasional sehingga dapat terwujud impian Angkasa Pura II menjadi “world class airport” (AG)
This workshop was organized due to changes in the financial accounting system and PT Angkasa Pura II (Persero) under PSAK (Statement of Standard Accounting and Finance) that convergence with IFRS (International Financial Reporting Standards). The purpose of this workshop is to have Angkasa Pura II to convergent between PSAK and IFRS. Workshop held for 3 days from the 17th of September 2012 sd19 in the Central Office Auditorium Angkasa Pura II Soekarno-Hatta by presenting a workshop participant from employees representing accounting and finance units in 12 branch airports managed by Angkasa Pura II.
This workshop presents LPMAK STAN Team (Management Development Institute of Accounting and Finance School of Accounting of State), and the Office of CPAs Hertanto Fingerprint and colleagues as speakers or instructors. The workshop was opened by Mr. Sulistyo Wijayadi as Acting Finance Director of PT Angkasa Pura II (Persero), and Mr. Erry Dwi Prasetyo as VP OF Accounting PT Angkasa Pura II and closed by Mr. Laurensius Manurung as Finance Director of PT Angkasa Pura II
PSAK is an accounting manual of procedures which contains rules on handling, recording, preparation and presentation of financial statements prepared by the IAI (Indonesian Accounting Association) which is based on the ongoing conditions and have agreed (convention) and has been authorized by the agency or institutusi official. SFAS not an absolute for any company in making financial reports, but most can not be sure that the placement of elements or elements of economic data should be placed in the right position, so that any economic data can be presented properly, so as to make it easier for the parties interested in interpreting and evaluating financial statements in order to take economic decisions that are good for each party.
IFRS is part of an international accounting which aims to organize and report financial information. It is derived from the statement of Accounting at the London-based International Standards Board (IASB). IFRS is the International Accounting Standards issued by the International Accounting Standard Board (IASB). International Accounting Standards (International Accounting Standards / IAS) developed by four organizations in the world, namely the International Accounting Standards Board (IASB), Commission of the European Communities (EC), the International Capital Market (IOSOC), and the Federation of Accounting Internasioanal (IFAC)
International Accounting Standards Board (IASB), which was formerly International Accounting Standards Committee (AISC), is an independent agency to develop accounting standards. This organization has a goal to develop and encourage the use of global accounting standards are of high quality, understandable and comparable (Choi et al., 1999 in Diamond Immanuela, puslit2.petra.ac.id.)
Currently IAS accounting takes part in more than 120 countries. It requires businesses to report the company's financial results and financial position using the same rules, with the intention that the effort to strengthen the global financial architecture and long-term solutions to the lack of transparency of financial information. IFRS aim is to ensure that the company's internal keunganga statements for the periods referred to in the annual financial statements, contain high quality information that:
1. Transparency for users and comparable throughout presented period
2. Provide an adequate starting point for accounting based on IFRS
3. Can be generated at a cost that does not exceed the benefits to the users.
Angkasa Pura II expected with the completion of this workshop, participants will be more professional in doing perkejaannya by following international standards so as to materialize the dream Angkasa Pura II to be "world class airport".
Angkasa Pura II Conducting Workshop PSAK-Based Financial
Statements IFRS and the Convergence With Financial Accounting Guideline Dissemination
This workshop was organized due to changes in the financial accounting system and PT Angkasa Pura II (Persero) under PSAK (Statement of Standard Accounting and Finance) that convergence with IFRS (International Financial Reporting Standards). The purpose of this workshop is to have Angkasa Pura II to convergent between PSAK and IFRS. Workshop held for 3 days from the 17th of September 2012 sd19 in the Central Office Auditorium Angkasa Pura II Soekarno-Hatta by presenting a workshop participant from employees representing accounting and finance units in 12 branch airports managed by Angkasa Pura II.
This workshop presents LPMAK STAN Team (Management Development Institute of Accounting and Finance School of Accounting of State), and the Office of CPAs Hertanto Fingerprint and colleagues as speakers or instructors. The workshop was opened by Mr. Sulistyo Wijayadi as Acting Finance Director of PT Angkasa Pura II (Persero), and Mr. Erry Dwi Prasetyo as VP OF Accounting PT Angkasa Pura II and closed by Mr. Laurensius Manurung as Finance Director of PT Angkasa Pura II
PSAK is an accounting manual of procedures which contains rules on handling, recording, preparation and presentation of financial statements prepared by the IAI (Indonesian Accounting Association) which is based on the ongoing conditions and have agreed (convention) and has been authorized by the agency or institutusi official. SFAS not an absolute for any company in making financial reports, but most can not be sure that the placement of elements or elements of economic data should be placed in the right position, so that any economic data can be presented properly, so as to make it easier for the parties interested in interpreting and evaluating financial statements in order to take economic decisions that are good for each party.
IFRS is part of an international accounting which aims to organize and report financial information. It is derived from the statement of Accounting at the London-based International Standards Board (IASB). IFRS is the International Accounting Standards issued by the International Accounting Standard Board (IASB). International Accounting Standards (International Accounting Standards / IAS) developed by four organizations in the world, namely the International Accounting Standards Board (IASB), Commission of the European Communities (EC), the International Capital Market (IOSOC), and the Federation of Accounting Internasioanal (IFAC)
International Accounting Standards Board (IASB), which was formerly International Accounting Standards Committee (AISC), is an independent agency to develop accounting standards. This organization has a goal to develop and encourage the use of global accounting standards are of high quality, understandable and comparable (Choi et al., 1999 in Diamond Immanuela, puslit2.petra.ac.id.)
Currently IAS accounting takes part in more than 120 countries. It requires businesses to report the company's financial results and financial position using the same rules, with the intention that the effort to strengthen the global financial architecture and long-term solutions to the lack of transparency of financial information. IFRS aim is to ensure that the company's internal keunganga statements for the periods referred to in the annual financial statements, contain high quality information that:
1. Transparency for users and comparable throughout presented period
2. Provide an adequate starting point for accounting based on IFRS
3. Can be generated at a cost that does not exceed the benefits to the users.
Angkasa Pura II expected with the completion of this workshop, participants will be more professional in doing perkejaannya by following international standards so as to materialize the dream Angkasa Pura II to be "world class airport".
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