Artikel Jurnal Akuntansi Biaya Pdf

Artikel Jurnal Akuntansi Biaya Pdf

ABSTRACT

Convergence of International Financial Reporting Standards (IFRS) applied in Indonesia, greatly affects the accounting information system (SIA) that runs in PT.Perusahaan Gas Negara (PGN), Tbk. This study aims to analyze how the development of SIA can accommodate the convergence of IFRS from the cost analysis approach. The research used qualitative method with exploratory approach. From the interviews, search related documents and observations, it can be obtained that, in the company occurs several times changes to information systems, with Oracle base.Changes changes that occur do not change the whole system that is running in the company. PGN responded immediately to changes in accounting standards that occur, namely Financial Accounting Standards (SAK) No. 26, 50 and 55, because the standard is valid in 2010. PGN does not directly adopt all standards but gradually conforms to changes in existing accounting standards. In 2012, PGN will adopt adopsipenuh (fully adopted). The existence of this convergence greatly affects the cost of making the information system in PGN. Great development costs are at the first time the system is created. For the latter, in relation to the adoption of new standards, costs incurred are only the cost of preparation, training costs and system maintenance costs. From some of the existing information system development models, PGN applies the Iteration model. From this research result, it is better that in the early stages of SIA making, the company chooses an adequate software and PGN makes a roadmap of IFRS change, which can be understood by all parties in PGN. Keywords: IFRS Convergence, Accounting Information System, Cost Analysis, Information System Development, Iteration Model.

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  1. PENGEMBANGAN SISTEM INFORMASI AKUNTANSI DALAM MENGAKOMODASI KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DI SUATU PERUSAHAANMELALUI PENDEKATAN ANALISIS BIAYA
  2. ANALISIS PERLAKUAN AKUNTANSI SYARIAH UNTUK PEMBIAYAAN MURABAHAH, MUDHARABAH, SERTA KESESUAIANNYA DENGAN PSAK NO. 102, DAN 105
  3. PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA DINAS PERHUBUNGAN MANADO
  4. PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI DAN PENILAIAN KINERJA
  5. KAJIAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN DALAM PENGENDALIAN BIAYA OPERASIONAL PADA BPR
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  7. PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA DI HOTEL QUALITY MANADO
  8. PENERAPAN INFORMASI AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA PUSAT BIAYA PADA PT. A.J CENTRAL ASIA RAYA CABANG MANADO TAHUN 2010
  9. PENERAPAN SISTEM AKUNTANSI BIAYA UNTUK MENINGKATKAN TINGKAT AKURASI BIAYA PRODUKSI (STUDI PRAKTIK KERJA PADA PT HAMPARAN PLASTINDO RAYA)
  10. Analisis Akuntansi Atas Pendapatan Dan Biaya Pada PT Cahaya Bangun Energi Di Samarinda

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