D-III AKUNTANSI MK_AKUNTANSI KEUANGAN 1 Pertemuan 1 (Standar Akuntansi Keuangan)

Hi Jelly oh

Hi your own life

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t-shirt Assalamualaikum warahmatullahi

wabarakatuh Eh my name is Dani Rachman

Hakim lecturer in D3 accounting,

Pamulang University on this occasion I

will try to provide a presentation of

courses related to the

financial accounting 1 course on the material of

financial accounting and accounting standards

in meeting 1 well eh we study

financial accounting 1 so in

our study program there is financial accounting 1

Financial Accounting 2 advanced financial accounting

1 and advanced financial accounting

2 well

Hi those courses are

all related to

financial accounting so the basis of the

financial accounting course comes from

here in financial accounting 1 yes Well

before that friends must be able to

understand first that the

name of accounting is based on

its purpose is divided into two yes

financial accounting and

management accounting well What is the difference between financial accounting

and management accounting if

financial accounting is the main goal

is the preparation of financial reports whose

financial reports will be presented

to external parties or parties outside the

organization or parties outside the company yes

that is financial accounting so

if possible ramma is wrong about cikoan

means it is related to the preparation of

financial reports which The

financial report will be submitted

or will be used as information

regarding the condition of the company for

external parties. Well, if management accounting

is more about the use of

accounting information by internal parties to

formulate strategic company policies in

the future, well, related to

management accounting, there is also a

separate course, okay.

Hi, financial accounting. That is for

external parties, for external parties in

this case, external parties, namely

investors, creditors, the

government, potential investors, and also the

community or the public, so if

you make eh, what is the name of the financial report

for the community, for the public for

external PR, it means it must be in accordance with the

standards. Why so that it can be understood by

external parties, so that all

parties can understand it, yes, if it is

difficult, it is in accordance with the standards, well,

in this case, before we go any

further, it is better for us to

understand the concept of entities, yes, and the

concept of public accountability, yes,

this is very important in understanding

financial accounting, what is the meaning of the concept of

entities or entity, what is the concept, so

in accounting, yes,

if friends read the accounting standards, it is

not mentioned company a, then you

rarely mention it in the accounting standards

that are mentioned

entities, yes, so in accounting standards, the

mention of companies, mentioning

agencies, and so on, It uses the

word entities in accounting,

namely, including companies, institutions,

business units Yes

Hi and so on Why is it called an

entity Because the concept of an

entity is the separation must be

separated between the accounting entity's finances

and its owner so

for example if I have a business or my

friends have a business so

my personal money should not be mixed

with the company's money yes it must be

separated Well that is the NTT concept yes

then there is also the concept of

public accountability well what is the meaning of

public accountability so accountability is

essentially an obligation

Yes for an entity to disclose

all its activities both

financial and non-financial activities yes well

for example what

Hi for example what for example

like full companies some

companies have to report

their finances to the public to the

factory and some don't like that yes

Well we have to be able to see the aspect of

public accountability whether a

company has

significant public accountability or not like that yes

Well companies or entities that

have significant public accountability

Examples of

what are companies that are

already listed on the Stock Exchange Yes they are already

listed on the Stock Exchange Why do they

have public accountability because

their capital their capital structure is already

owned by the public Everyone can buy yes

Everyone can buy shares of the

company so of course the

company must report yes

Or must prepare financial reports

to

click like that, yes, this has Sydney, what is the

very significant public accountability,

yes, besides

companies that are already

listed on the Stock Exchange, yes,

companies or

entities that are fiduciary in nature,

well, the meaning of fiduciary is

managing public funds, yes, managing

public funds, for example, such as

accounting, what is banking insurance and so

on. It also has to

report or prepare

financial reports to the public GTA, well,

there are also public accountability that is

not significant, for example, like

privately owned companies,

for example, furniture stores that

students often encounter on the

roadside, yes, they do not have

significant public accountability,

but that does not mean they do not

have public accountability,

yes, they actually have it, but it is not

significant. Why is it called having it?

Because of course, there must be aspects that

must be accounted for, for example,

in its operational activities, it

disturbs the environment, yes, there is

noise from the

company's operational activities, namely, yes, of

course, there must be responsibility to the

community, to the

surrounding community, but that does not mean that the company,

yes, the roadside furniture company,

has to make financial reports and then

publish the financial reports on the website,

not yet, not like that, no, that

's why because the capital is also

privately owned, right, it's different from

bored companies that are already listed on the

Stock Exchange The effect earlier then there is also the

name of public accountability of

government administrators Of course These are

government agencies, yes, the

ministries are certainly

required to report their financial reports,

yes, because this is of course because it

uses state money, yes, state money will

also be people's money, right? Okay,

next, some

financial accounting standards, so

friends, you have understood the significance

of public accountability, well, in

Indonesia, there are several

accounting standards that apply, yes, there are four

pillars of accounting standards, yes, there are kykx, eh,

sharia and site government accounting standards,

but here I will give an

example, there are three, yes, qwert Abdan SH

MSI, the use of these three financial accounting standards

is adjusted to the

final significance of public accountability,

if significant public accountability,

for example, as before,

companies are

already listed on the Stock Exchange, so they must

use PSAK, yes, they must use

PSAK, the statement of financial accounting standards,

yes, but for example, if

the company does not have a

significant public accountability scale up,

Mbah, then he can

use qstart, yes, entities without

public accountability Well, here there is a

little controversy, maybe actually

there should be some accounting practitioners

who criticize, criticize Why is it still like

that as if there is no

public accountability at all, even though

as I have exemplified, every

company must have

public accountability, responsibility

towards the public, yes, but it was

measured by its significance and

insignificance, yes, then there is

also AGM for

micro, small, and medium entities, yes, so

for MSMEs, yes, so friends,

for example, one day,

Houston anti-Smash five friends, then in the

6th semester, you want to compile a final assignment, yes, an

internship at a company, you have to be

able to differentiate

which accounting standards this company uses,

like that, okay, then

what is the purpose of financial reporting?

Actually, there are so many purposes of

financial reporting because

financial reports also have many benefits,

right, but I take three

main objectives, yes, to financial reports,

in his opinion, qso, yes, so it is

to provide information for

investment and credit decisions, information

to assess the future prospects of the entity,

as well as information regarding the

entity's resources, so for example,

companies that

have listened are listed on the Stock Exchange,

yes, they will prepare

financial reports, information from

the financial reports will determine

investment decisions, investment decisions,

who, investment decisions, Dark, from

potential investors, so for example,

students want to invest in shares, yes,

when Friends choose the destroyer

choose the company whose shares you will

buy, friends,

at least How many have you analyzed the

company's financial condition first Based on the information

in the financial report, right

Well, this will be in the

ratio analysis course to financial reporting, one

of them, right So from the

financial report, it will be seen

what the company's financial condition is

like, what does the company have,

approximately in the future, will this company

progress or What will it be like, this will be

seen in the financial report The

Key Okay, it turns out that this is the end of the introduction,

friends, the

introduction to

financial accounting and financial accounting standards,

we will discuss it in the next meeting

regarding accountants in

this financial accounting course Thank you

That's all for meeting 1 in

this financial accounting course 1, thank you

Wassalamualaikum warahmatullahi

wabarakatuh

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Hi Ho