Pencatatan Transaksi Setelah Tanggal Pelaporan: Perspektif IPSAS 14
Kata Kunci:
Peristiwa setelah tanggal pelaporan, IPSAS 14, pengungkapan keuangan, akuntansi sektor publik, peristiwa penyesuaianAbstrak
Peristiwa setelah tanggal pelaporan memiliki dampak signifikan terhadap keandalan laporan keuangan, baik di sektor privat maupun publik. Dalam sektor publik, pentingnya identifikasi dan klasifikasi peristiwa ini menjadi krusial karena dapat memengaruhi pengambilan keputusan, khususnya oleh auditor dan pemangku kepentingan lainnya. Penelitian ini bertujuan untuk menganalisis pengaturan dan penerapan peristiwa setelah tanggal pelaporan berdasarkan IPSAS 14 serta regulasi nasional, yaitu Peraturan Menteri Keuangan No. 157/PMK.05/2020. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui studi literatur dan analisis regulasi. Hasil penelitian menunjukkan bahwa klasifikasi yang tepat antara peristiwa penyesuaian dan non-penyesuaian serta pengungkapannya secara memadai meningkatkan transparansi laporan keuangan sektor publik. Implementasi konsisten terhadap standar ini juga memperkuat akuntabilitas entitas pemerintah serta mendukung proses audit yang lebih andal.
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Referensi
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