KONSEP DAS

AR
NAMA KELOMPOK:
1.
2. Grenda Evi Kartikasari (170221100128)
3.
4.

Suwardjono
Sub Bab

1 Sumber Konsep Dasar & Kesatuan Usaha

2 Kontinuitas usaha & Penghargaan Sepakatan

3 Kos melekat & Upaya dan Hasil

Bukti Terverivikasi dan Objektif, Asumsi, Substansi Daripada Bentuk,

4 Pengakuan Hak Milik Pribadi, Keanekaragaman Akuntansi Antarentitas,
Konservatisma, & Pengendalian internal manjamin keterandalan data.
A. Konsep Dasar
Konsep dasar pada umumnya, merupakan abstraksi
atau konseptualisasi karakterisitik lingkungan tempat atau
wilayah diterapkannya pelaporan keuangan.
 Ikatan Akuntan Indonesia (IAI)
Ada dua konsep dasar yang disebut secara spesifik dalam rerangka
konseptual IASC, antara lain :

1. Basis Akrual (Accrual Basis)

2. Usaha Berlanjut (Going Concern)
Paul Grady
Grady mendeskripsi konsep dasar sebagai konsep yang mendasari kualitas kebermanfaatan dan
keterandalan informasi akuntansi atau sebagai keterbatasan yang melekat pada statemen keuangan. K
esepuluh konsep tersebut antara lain :

1. Struktur masyarakat dan pemerintah yang mengakui hak milik pribadi

2. Entitas bisnis spesifik
3. Usaha berlanjut
4. Penyimbolan secara moneter dalam seperangkat akun
5. Konsistensi antara periode untuk entitas yang sama
6. Keanekaragaman perlakuan akuntansi di antara entitas independent
7. Konservatisma
8. Keterandalan data melalui pengendalian internal
9. Materialitas
10. Ketepatwaktuan dalam pelaporan keuangan memerlukan taksiran
 Accounting Principles Board (APB)
APB menyebut konsep dasar sebagai ciri – ciri dasar dan memuatnya dalam APB
statement. Karakteristik APB:
Accounting Principles
Board
1.  Entitas akuntansi mengidentifikasi 7. Harga pertukaran

2. Usaha berlanjut 8. Angka pendekatan

3. Pengukuran sumber
9. Pertimbangan
ekonomik dan kewajiban

4. Periode – periode 10. Informasi

waktu keuangan umum
11. statemen keuangan
5. Pengukuran dalam
berkaitan secara
unit uang mendasar
12. Substansi daripada
6. Akrual 13. Materialitas
bentuk
 Wolk, Tearney, Dan Dodd
Wolk, Tearney mendaftar empat konsep yang dianggap sebagai postulat dan beb
erapa konsep lain sebagai
1. prinsip berorientasi-masukan yaitu recognition,matching, conservatism, disclosure,
materiality, dan objectivity
2. prinsip berorientasi-keluaran yaitu comparability, consistency, dan uniformity.
Keempat konsep yang dikategori sebagai postulat adalah :

Usaha berlanjut (Going concern) Entitas akuntansi (Accounting entity)

Periode waktu (Time period) Unit moneter (Monetery unit)

Anthony, Hawkins, Dan Merchant

POSISI KEUANGAN (NERACA) LABA - RUGI

Pengukurang dengan unit uang
Periode akuntansi (Accounting period)
(Money measurement)
Entitas (Entity) Konservatisma (Conservatism)
Usaha berlanjut (Going concern) Realisasi (Realization)
Kos (Cost) Penandingan (Matching)
Aspek ganda (Dual aspect) Konsistensi (Consistency)
Materialitas (Materiality)
Paton Dan Littleton
Konsep-konsep dasar yang dikemukakan oleh Paton dan Littleton yaitu :

1. Entitas bisnis atau kesatuan usaha (The business entity)

2. Kontinuitas kegiatan atau usaha (Continuity of activity)

3. Penghargaan sepakatan (Measured consideration)

4. Kos melekat (Costs attach)

5. Upaya dan capaian/hasil (Effort and accomplishment)

6. Bukti terverifikasi dan objektif (Verifiable, objective evidence)

7. Asumsi (Assumptions)
B. Kesatuan Usaha

Konsep ini menyatakan bahwa perusa

haan dianggap sebagai suatu kesatuan
atau badan usaha ekonomik yang berdiri
sendiri,bertindak atas namanya sendiri,
dan kedudukannya terpisah dari pemilik
atau pihak lain yang menanamkan dana
dalam perusahaan dan kesatuan ekonomi
tersebut menjadi pusat perhatian atau
sudut pandang akuntansi.
 Batas Kesatuan

Batas kesatuan usaha dari segi akuntansi bukanlah kesatuan yuridis atau
hukum melainkan kesatuan ekonomik. Batas kesatuan ekonomik adalah kendali
(control) oleh satu manajemen.
Pengertian Ekuitas

Ekuitas adalah hak residual pemilik terhadap

asset bersih sebagaimana didefinisi dalam
rerangka konseptual FASB. Sudut pandang F
ASB adalah pemilik.
 Pengertian Pendapatan
Konsep kesatuan usaha dapat menjelaskan mengapa pendapatan (dan utang) didefinis
i sebagai kenaikan atau aliran masuk assets.Dengan konsep kesatuan usaha, semua sum
ber ekonomik yang dimiliki atau dikuasai oleh perusahaan merupakan asset perusahaan bu
kan asset pemilik. Dengan demikian dapat dikatakan bahwa pendapatan menambah ekuita
s (utang kesatuan usaha kepada pemilik).
 Pengertian biaya
Definisi biaya sebagai penurunan asset atau timbulnya kewajiban dapat dijelaskan dengan konse
p kesatuan usaha. Penyerahan produk dalam rangka menciptakan pendapatan, menyebabkan asset
(persediaan barang) berkurang. Berkurangnya asset (sebesar kas barang terjual) inilah yang diseb
ut biaya. Jadi, dapat dikatakan bahwa biaya mengurangi ekuitas.
 Sistem berpasangan

Sistem berpasangan atau aspek ganda yang dikemukakan Anthony, Hawkins, dan Merchant
sebenarnya merupakan konsekuensi logis atau turunan dari konsep kesatuan usaha.
Hubungan bisnis antara manajemen dan pemilik mengakibatkan manajemen harus selalu
mempertanggungjawabkan asset yang dikelolanya dan sumber asset tersebut.ini berarti bahwa p
engaruh transaksi terhadap hubungan bisnis dan posisi keuangan (termasuk utang-piutang d
engan pemilik serta pihak lainnya) harus selalu ditunjukkan. Untuk melaksanakan hal ini dengan m
udah dan nyaman, digunakan system berpasangan.
 Persamaan Akuntansi

Konsep kesatuan usaha memisahkan managemen dengan penyedia dan dana dan manaj
emen bertanggung jawab kepada mereka. Pertanggungjelasan menuntut agar asset yang diperca
yakan kepada manajemen selalu ditunjukkan sumber atau asalnya. Pelaporan keuangan harus m
enunjukkan hubungan ini. Hubungan fungsional inilah yang disebut Persamaan Akuntansi.

Persamaan akuntansi dapat dikatakan sebagai hubungan fungsional buku besar yang memp
resentasikan elemen statemen keuangan. Hubungan fungsional antar buku besar ini dapat dinyatak
an sebagai berikut :

Aktiva = Kewajiban + Ekuitas + Pendapatan – Biaya

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