Audit & Accounting Archives | Page 7 Of 7

Elevating Agricultural Accounting: Unveiling the Financial Potential of Agricultural Activities

Agricultural activity is the management of biological transformation and harvesting assets by entities for sale or to be converted into agricultural products or into additional biological assets. PSAK 69: Agriculture provides accounting arrangements which include the recognition, measurement, and disclosure of agricultural activities. The biological transformation referred to in PSAK 69 is a process of … Read more

Infrastructure Project Accounting: Growth, Investment, and Accounting Standards in Indonesia

The market for Infrastructure Project Accounting is segmented by the infrastructure segment (Social Infrastructure, Transportation Infrastructure, Extraction Infrastructure, Manufacturing Infrastructure). The infrastructure sector in Indonesia is estimated to grow at a CAGR of approximately 3% during the forecast period. Indonesia’s government increased its infrastructure investment needs by USD 429.7 billion in 2020-2024, up 20% from … Read more

Accounting for E-Commerce: Conquering Challenges, Mastering Best Practices, and Maximizing Revenue Recognition

E-Commerce has become a locomotive for changes in the global business environment, which has sparked responses from various supporting infrastructures, including the accounting profession. The e-commerce business has several challenges and accounting considerations that many business people and their accountants are not aware of when they are still in their initial stage. Bookkeeping and accounting … Read more

Unlocking the Potential: Mastering the Accounting for Derivatives

Derivatives has been in existence for thousands of years, dating as early as the ancient trading in Mesopotamia to the Middle Ages in Europe where merchants negotiate for land and sea ventures. In the current digital era, derivatives have evolved into complex instruments, indexing not only through commodities, but also involve financial instruments and cryptocurrencies. … Read more

PROTEKSI DATA: KERAHASIAAN DALAM AUDIT

Profesi auditor independen mengharuskan proses pengumpulan data entitas diaudit untuk menjadi bukti dalam rangka merumuskan opini audit. Bagaimana sebuah kantor akuntan membangun sistem proteksi data klien menjadi penting dalam rangka memenuhi tuntutan profesi sebagai auditor independen. Sebagai auditor eksternal, kemampuan menjaga kerahasiaan data klien menjadi salah satu prinsip etika profesi. Profesi auditor merupakan profesi yang … Read more

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