Bagaimana Peran Akuntansi Pada Intrumen Pelaporan Keuangan Perusahaan

Otniel Safkaur

Abstract


akuntansi  adalah  pengukuran, penjabaran, atau pemberian kepastian informasi guna membantu manajer, investor, otoritas pajak pembuat keputusan didalam perusahaan seperti organisasi non-profit, dan lembaga pemerintah. Akuntansi adalah suatu bentuk  sistem perencanaan didalam suatu organisasi yang melibatkan manajemen pengendalian internal seperti pemanfaatan sumber daya, dokumen, teknologi, dan akuntansi manajemen sebagai salah satu strategi dalam bisnis yang berisikan pencatatan berbagai transaksi yang dibuat dalam perusahaan. Ini juga dapat disebut sebagai pembukuan yang merupakan proses mengenali transaksi dan memasukannya sebagai catatan. Pembukuan hanya berkaitan dengan segmen pencatatan dan tidak ada yang lain. Dalam akuntansi sendiri biasanya terdiri dari banyak pembukuan guna kepentingan pencatatan yang terperinci. Pemeliharaan prosedur ini terjadi secara sistematis. Tahap dalam akuntansi yaitu sebagai instrument keuangan seperti pencatatan transaksi  menggunakan sistem yang akan membantu Sebagai intrumen mengelola catatan keuangan, melacak transaksi keuangan secara terperinci, menggabungkan laporan untuk menyajikan dalam satu set pada akhir laporan keuangan. Sebagai instrumen keuangan  dapat diklasifikasikan dalam kategori  asset keuangan pada nilai wajar melalui laporan laba rugi, investasi dimiliki hingga jatuh tempo, pinjaman yang diberikan oleh piutang, asset keuangan tersedia untuk dijual. Instrumen keuangan merupakan aset yang dapat diperdagangkan dalam bentuk apapun, baik kas; bukti kepemilikan dalam suatu entitas, atau hak kontraktual untuk menerima atau memberikan, uang tunai atau instrumen keuangan lainnya. Metode ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM,). Hasil penelitian menunjukkan bahwa akuntansi on intrumen keuangan.

 

Key Word: Peran Akuntansi, Instrumen Pelaporan Keuangan


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DOI: https://doi.org/10.29313/ka.v22i2.5676

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