PENDAHULUAN (TUGAS 1 AKUNTANSI INTERNASIONAL)

NAME            : RISKI ANTHI A.S

CLASS          : 4 EB 13

NPM               : 22209039

AKUNTANSI INTERNASIONAL BERBEDA DENGAN AKUNTANSI LAINNYA

In the sense of international accounting, accounting is as international comparison of accounting transactions, between different countries and the harmonization of the various accounting standards in the field of tax authority, auditing and other accounting.
Accounting should develop in order to be able to provide the necessary information in decision making in the company on any changes to the business environment.
Accounting plays a very important role in society. The purpose of accounting is to provide information that can be used by the decision to make economic decisions.
In the world of business accounting is an accounting tool information, which provides accurate information for decision making.

Process accounting owned is not different and with certain reporting standards qualification is set by international and local in certain countries.
But it's important to know about the international dimension of the process of accounting in each country are different. Which is the difference culture business practices, political structure, legal system, the value of the currency, inflation rate local, business risk, and as well as statutory rules affect how multinational companies conducting operational activities and provide a robust set of reports.
There are some things that the international accounting differs from the other, the difference is on international accounting studies:

1. Reporting to MNC/MNE (Multi National Corporation),
2. Boundary country
3. Reporting to other parties in different countries
4. Taxation Internasional, International Transactions

AKUNTANSI INTERNASIONAL TERBAGI MENJADI TIGA BIDANG YANG LUAS

INTERNATIONAL ACCOUNTING IS DIVIDED INTO THREE BROAD AREAS
In the international accounting is divided into three broad areas, accounting includes several extensive proceedings were, among others:

1.    The measurement
It can provide in-depth feedback regarding the probability of operation of a company's financial position and power. The process of identifying, categorizing and calculating aktivtias and transactions, provide in-depth feedback regarding profitability and operations.

2.     Disclosure
The process by which the measurement accounting communicated to the users of the financial statements and is used in the decision making process or communicate it to the user.

3.    Auditing
The process by which the special accounting professional circles (the auditor) do atestasi (testing) with respect to the reliability of the measurement process and communication

SEJARAH AKUNTANSI INTERNASIONAL

In the beginning, accounting bookkeeping system beginning with (double entry bookkeeping) in Italy in the 14th and 15th centuries. Bookkeeping system (double entry bookkeeping), is considered the beginning of the creation of accounting. Modern accounting started since double entry accounting was invented and used in the business activities viz. multiple recording system (double entry bookkeeping) introduced by luca paciolo (in 1447).
Bookkeeping (double entry bookkeeping) is the standard practice of recording of financial transactions. Bookkeeping process only covers the recording of transactions in a variety of journals and administering the classification code of the estimate of the great book (i.e. raw financial data collection) which became the basis for accounting systems that collect and organize raw data into useful information.
Luca pacioli was born in Italy in 1447, he is not an accountant but a clergyman, mathematician and lecturer at several leading universities in Italy. The first person who publish Luca basic principles of double accounting system in his book titled: the Summa arithmetica proportioni et proportionalita geometria in 1494. However many historians argue that the fundamental principle of double accounting system is not a pure idea, however he simply sums up luca practice accounting which took place at that time and publish it. It is recognized by Lica (Radebaugh, 1998).
Business practices with the reference method venetian Luca wrote the book has been the method adopted not only in Italy but nearly all European countries such as Germany, Netherlands, UK.
Accounting accounting model in Dutch exports to Indonesia, amongst other accounting systems of French Polynesia and the African territories under French rule. The reporting framework of the German system of influential Japanese, Swedish, and Russian Empire. Half of the 20th century, along with the growing economic power of the United States, the complexity of the accounting problems emerged at the same time. Then accounting is recognized as a separate academic disciplines. After World War II, the influence of accounting is increasingly felt in the Western world. The development of Accounting is supported by the education (School of business), along with the change of era and the development of international relations, accounting is increasingly becoming a hassle.
The contemporary point of view
The existence of a number of additional factors that add to the importance of studying the international accounting. These factors are derived from the significant reduction of trade barriers and constant control of capital nationally and occurred over information technology advancements.

Some of these view points include:

1.    Any attempt to reduce international accounting differences

2.     National control over capital flows

3.    Foreign Exchange

4.    Foreign direct investment

5.    liberalization of transactions

6.    The privatization of government companies (for reduction of foreign exchange controls and restrictions on cross-border investment)

7.    Advances in information technology;

The concept of comparative international accounting or accounting to international accounting study directing and understanding of national differences in the skuntansi. This includes:

1.    Awareness of the existence of the international diversity in the corporate accounting and reporting practices

2.    literacy principles and accounting practices of the respective countries

3.    the ability to assess the impact of the various accounting practices in financial reporting

The emergence of a new paradigm in international accounting framework expands to include thoughts and new ideas of international accounting. As a result, the publication list is very long will the concepts and theories of accounting is made by Amenkhienan to include things as follows: by Amenkhienan to include things as follows:

1.    the theory of universal or world

2.    The theory of multinational

3.    comparative theory; 

4.    International transactions theory

5.    The theory of translation;

Each of the above theories provide a basis for the development of a conceptual framework for international accounting. Although there will be arguments about which theory would be preferred.
Iqbal, Melcher and Elmallah (1997: 18) defines the international accounting as the accounting for transactions between countries, benchmarking of accounting principles in the country – different countries and the harmonization of accounting standards around the world.
If the buyer is asked to provide financial information relating to the company, it is possible that the financial information is not easily interpreted, given the existence of accounting assumptions and procedures that were uncommon in akkuntansi company the seller. Most of the company's new plunge in international business can request the assistance of the bank or the Office of the accountant with international expertise to analyze and interpret financial information.

Peran Akuntansi Dalam Pasar Modal Global

Dalam era globalisasi, dunia usaha dan masyarakat telah menjadi semakin kompleks sehingga menuntut adanya perkembangan berbagai disiplin ilmu termasuk Akuntansi. Akuntansi memegang peranan penting dalam ekonomi dan sosial karena setiap pengambilan keputusan yang bersifat keuangan harus berdasarkan informasi akuntansi. Keadaan ini menjadikan akuntansi sebagai suatu profesi yang sangat dibutuhkan keberadaanya dalam lingkungan organisasi bisnis.
Perkembangan dunia usaha semakin lama semakin cepat dan sangat bervariasi. Bidang-bidang yang dahulu tidak di bayangkan sebagai sektor usaha sekarang menjadi sektor besar. Perkembangan profesi akuntansi terasa lebih meninggi setelah tahun 1985, Bebarengan dengan BEJ. Bunga Bank yang tinggi mendorong orang mencari alternatif untuk memenuhi kebutuhan permodalannya, persaingan antar perusahaan semakin meningkat dengan dibarengi berbagai permasalahan yang dihadapi oleh perusahaan di Indonesia. Dalam menghadapi itu semua para pengelola perusahaan sangat membutuhkan informasi akuntansi dalam rangka pengambilan keputusan.
Akuntansi mengalami perkembangan yang sangat pesat seiring dengan tumbuh dan berkembangnya bisnis surat-surat berharga khususnya bisnis saham di pasar modal. Masyarakat Amerika sudah mengenal bisnis tersebut sejak tahun 1900 (Belkaoui, 2007). Dalam bertransaksi, baik para investor maupun calon investor telah menggunakan informasi keuangan perusahaan sebagai salah satu pedoman dalam membuat prediksi-prediksi dan untuk mengambil keputusan bisnis, yaitu investasi dalam surat-surat berharga, khususnya dalam saham. Perkembangan positif yang terjadi terhadap bisnis saham di pasar modal Amerika juga menunjukkan bahwa kebutuhan perusahaan akan modal juga meningkat seirama dengan perkembangan pasar. Perkembangan ini sekaligus menunjukkan bahwa pasar modal memegang peranan penting dalam perekonomian suatu negara khususnya Amerika pada era tersebut. Di samping itu, juga berarti bahwa kebutuhan dan peran informasi akuntansi menjadi semakin penting.
Peran Akuntansi Dalam Bidang Usaha Global
Keterpurukan ekonomi Indonesia akibat krisis ekonomi tahun 1997 mementalkan prediksi John Naisbitt bahwa Indonesia akan menjadi salah satu macan dari Asia. Tahun 2000, tiga tahun setelah krisis, di saat negara-negara lain yang juga terkena krisis seperti Thailand, Korsel, Filipina dan Malaysia telah memperoleh perbaikan perekonomian yang signifikan, perekonomian Indonesia (PDB) hanya bertumbuh 0,2%.
(Asian Recover Information Center – ADB : Mei 2000) Tanri Abeng (1999) dalam Djalil (2000), menyatakan bahwa terdapat enam akar pokok permasalahan yang menyebabkan lambatnya perbaikan perekonomian di Indonesia, yaitu:

1.    Ternyata pertumbuhan pesat Indonesia sebelum krisis lebih banyak didorong karena pertumbuhan investasi bukan karena efisiensi dan inovasi

2.    Mayoritas nilai pasar perusahaan yang listing di BEJ adalah overvalued (90% nilai perusahaan go public ditentukan oleh growth expectation, hanya 10% atas kemampuan riil memperoleh laba; beda dengan negara maju, 30% growth expectation, 70% kemampuan riil)

3.    Struktur finansial perusahaan tidak sehat (pinjaman lebih dari 100% dibandingkan ekuitasnya, perusahaan sehat seharusnya dibawah 50% dari ekuitinya)

4.    Adanya mark-up dalam penyaluran kredit.

5.    Konsentrasi ekonomi tidak sehat (piramida ekonomi, atas: terdapat 200 perusahaan konglomerat swasta dimiliki oleh 50 keluarga, tengah: hampir kosong.

6.    Tidak ada good governance (paling rendah menurut McKinsey 1999)
Di sisi lain, Indonesia dihadapkan pada tantangan ekonomi abad ke-21 yaitu globalisasi ekonomi. Globalisasi ekonomi merupakan suatu proses kegiatan ekonomi dan perdagangan, di mana negara-negara di seluruh dunia menjadi satu kekuatan pasar yang semakin terintegrasi dengan tanpa rintangan batas teritorial negara.