KELOMPOK 7

Struktur teori
akuntansi
 Our Team

EGI SUNDARI NUR ILDA

HERSON BELO LEKKA
RESKITA DARMADI
HAKIKAT DARI STRUKTUR TEORI AKUNTANSI

Apapun pendekatan dan metodologi yang

digunakan dalam formulasi suatu teori akuntansi
(deduktif, induktif, normative, deskriptif),
kerangka referensi yang dihasilkan didasarkan
pada sekelompok elemen dan hubungan yang
mengatur pengembangan teknik akuntansi.
 Tiga elemen dalam teori akuntansi:
Dalil
Dalil akuntansi
akuntansi (accounting
(accounting postulate)
postulate) adalah
adalah pernyataan
pernyataan atau
atau aksioma
aksioma yang
yang
sangat
sangat jelas,
jelas, umumnya
umumnya diterima
diterima berdasarkan
berdasarkan kesesuaiannya
kesesuaiannya terhadap
terhadap tujuan
tujuan
laporan
laporan keuangan,
keuangan, yang
yang menggambarkan
menggambarkan lingkungan
lingkungan ekonomi,
ekonomi, politik,
politik, social
social dan
dan
hukum
hukum dimana
dimana akuntansi
akuntansi harus
harus beroperasi.
beroperasi.
Konsep
Konsep teoritis
teoritis (theoretical
(theoretical concept)
concept) merupakan
merupakan pernyataan
pernyataan atau
atau aksioma
aksioma
yang
yang sangat
sangat jelas,
jelas, umumnya
umumnya diterima
diterima berdasarkan
berdasarkan kesesuainnya
kesesuainnya terhadap
terhadap tujuan
tujuan
laporan
laporan keuangan,
keuangan, yang
yang menggambarkan
menggambarkan hakikat
hakikat dari
dari entitas
entitas akuntansi
akuntansi yang
yang
beroperasi
beroperasi dalam
dalam suatu
suatu perekonomian
perekonomian bebas
bebas yang
yang ditandai
ditandai oleh
oleh kepemilikan
kepemilikan pribadi
pribadi
atas
atas property.
property.
Prinsip-prinsip
Prinsip-prinsip akuntansi
akuntansi (accounting
(accounting principles)
principles) adalah
adalah aturan
aturan pengambilan
pengambilan
keputusan
keputusan umum,
umum, yang
yang diturunkan
diturunkan baik
baik dari
dari tujuan
tujuan maupun
maupun konsep
konsep teoritis
teoritis
akuntansi
akuntansi yang
yang mengatur
mengatur pengembangan
pengembangan teknik-teknik
teknik-teknik akuntansi.
akuntansi.
 DALIL-DALIL AKUNTANSI

Dalil Entitas (entity

postulate) 01 02 Dalil kelangsungan usaha
(going concern postulate)/
dalil kontinuitas

Dalil unit pengukuran (unit-

of-measure postulate)
03 04 Dalil periode akuntansi
(accounting-period
postulate)
 KONSEP TEORITIS DARI AKUNTANSI

Teori dana (fund
Teori kepemilikan Teori entitas (entity theory)
(proprietary theory) theory)

Menurut teori ini entitas Teori ini memandang entitas
adalah “agen, perwakilan, sebagai sesuatu yang terpisah dan
atau pengaturan dimana berbeda dari mereka yang
wirausahawan individual menyediakan modal bagi entutas
atau pemegang saham tersebut. Sederhananya, unit
bisnis, dan bukannya pemilik, yang
beroperasi”
menjadi pusat dari kepentingan
akuntansi.
Dalam teori ini dasar
akuntansi bukanlah
pemilik maupun entitas,
melainkan sekelompok
aktiva dan kewajiban
yang terkait, yang
disebut dana, yang
mengatur penggunaan
aktiva tersebut
PRINSIP-PRINSIP
AKUNTANSI
1. Prinsip Biaya (Cost Principle)
2. Prinsip Pendapatan (Revenue Principle)
3. Prinsip Pengaitan (Matcing Principle)
4. Prinsip Objektivitas (objectivity Principle)
5. Prinsip Konsistensi (Consistency Principle)
6. Prinsip Pengungkapan Penuh (full disclosure)
7. Prinsip konservatisme (conservatism principle)
8. Prinsip Materialitas (materiality principle)
9. Prinsip Keseragaman dan Komparabilitas
10. Ketepatan waktu dari laba dan konservatisme
akuntansi
 KEBENARAN
DALAM AKUNTANSI
1. Pemikiran mengenai kebenaran dalam filosofi
2. Kemungkinan akan kebenaran dalam akuntansi
a.kebenaran sebagai netralitas
b.Kebenaran sebagi objektivitas
c.kebenaran, objektivitas, dan keandalan
d.kebenaran, objektifitas, dan kekerasan
e.Kebenaran dan peran akuntansi
f.mustahilnya kebenaran dalam akuntansi
 Thanks
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HAKIKAT DARI
STRUKTUR TEORI
AKUNTANSI
 Whoa!
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 Divide the Content!

Mercury Venus
Mercury is the closest planet Venus has a beautiful name
to the Sun and the smallest and is the second planet
one in the Solar System from the Sun. It’s terribly hot
 02
About Us
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A Picture
Always
Reinforces the
Concept
Images reveal large
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remember: use an image
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A Picture Is
Worth a
Thousand
Words
Awesome Words
 03
Numbers
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 Reviewing Concepts Is a Good Idea

Mercury Venus Mars

Mercury is the closest Venus has a beautiful Despite being red,
planet to the Sun name, but it’s hot Mars is a cold place

Jupiter Saturn Neptune

It’s the biggest planet in Saturn is the ringed one Neptune is the farthest
the Solar System and a gas giant planet from the Sun
Infographics Illustrate Your Idea...

Despite being Jupiter is the

red, Mars is a biggest planet
cold place of them all

Saturn is the Mercury is the

ringed one and closest planet
a gas giant to the Sun
 This Is a Table!

Mass Diameter Gravity

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

 How about Four Columns?

01 02
Mercury Mars
Mercury is the closest Despite being red, Mars
planet to the Sun is a cold place

03 04
Saturn Jupiter
Saturn is the ringed one Jupiter is the biggest
and a gas giant planet of them all
 This Is a Map

Mercury is the
closest planet to
the Sun and the
smallest one in
the Solar System
 Calendar

Mars June
Despite being red, Su M Tu W Th F Sa
Mars is a cold place
01 02 03 04 05
Venus
06 07 08 09 10 11 12
Venus has a beautiful
name, but it’s hot
13 14 15 16 17 18 19

Jupiter 20 21 22 23 24 25 26
Jupiter is the biggest
planet of them all 27 28 29 30
 A Timeline Always Works Well
Day 2 Day 4
Saturn is the ringed Mercury is the
one and a gas giant smallest of them all

Day 1 Day 3
Despite being red, Jupiter is the biggest
Mars is a cold place planet of them all
 Infographic
Jupiter
Jupiter is the biggest
Mars planet of them all
Despite being red,
Mars is a cold place Mercury
Mercury is the closest
Saturn planet to the Sun
Saturn is the ringed
one and a gas giant
04
Conclusion
You can enter a subtitle
here if you need it
 More Infographics

Mars Jupiter
Despite being red, Jupiter is the biggest
Mars is a cold place planet of them all

Saturn Mercury
Saturn is the ringed Mercury is the closest
one and a gas giant planet to the Sun
 4,498,300,000
Big numbers catch your audience’s attention
 33,000.00
earths is the Sun’s mass

24h 37m 21s

is Jupiter’s rotation period

384,400 km
is the distance between Earth and the Moon
 Steps
Step 1
Despite being red,
Mars is a cold place

Step 2
Jupiter is the biggest
planet of them all

Step 3
Saturn is the ringed
one and a gas giant
 Percentages

40% 25%
Mars Venus
Mars is a cold place Venus is very hot
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