What's happening in PresUniv
The Covid-19 pandemic has had a significant impact on the business world. This also has an impact on the preparation of the company's financial statements. To discuss this matter, President University (PresUniv), together with Sam Ratulangi University. Manado, and Muhammadiyah University, Purwokerto, held a webinar on The Impact of COVID-19 Accounting Regulation in Anticipating the Quality of Financial Statement Analysis as The Tools of Capability and Capacity Measurement of Debt Securities Issues, Saturday (27/02). This webinar presents four speakers, namely Josep Ginting and Gatot Imam Nugroho, both lecturers of the Accounting Study Program at PresUniv, Lintje Kalangi, Chair of the North Sulawesi branch of the Indonesian Accountants Association (IAI), and Head of the Accounting Study Program at Sam Ratulangi University, and Suryo Budi Santoso, University lecturer. Muhammadiyah.
Josep explained, giving the Covid-19 vaccine could make the economy recover. Companies need to revise their financial statements and provide options for the future, including how to deal with the economic crisis. Meanwhile, Lintje explained several new IAI regulations in the Statement of Financial Accounting Standards (PSAK), adjusted to the weakening economic conditions during the pandemic. According to Lintje, there are two very important PSAKs: PSAK 1 Presentation of Financial Statements and PSAK 46 Accounting for Income Taxes.
Regarding sharia accounting, said Suryo, cooperation is needed between Islamic Microfinance Institutions-Micro, Small and Medium Enterprises (LKMS-UMKM), zakat institutions, and the role of the government to continue to develop Islamic banking in Indonesia. Moreover, in the last session, Gatot explained auditors' role in helping businesses modify their financial reports to make them look competitive. Gatot said, "Even so, auditors still have to uphold their professionalism and independence in conducting audits so that everything in the financial statements still reflects the actual business activities and complies with the regulations." (Lita Gabriella, PR team).
Peran Akuntansi di Masa Pandemi
Pandemi Covid-19 sangat berpengaruh terhadap dunia bisnis. Ini berimbas pula pada penyusunan laporan keuangan perusahaan. Untuk membahas soal itu, President University (PresUniv) bersama Universitas Sam Ratulangi. Manado, dan Universitas Muhammadiyah, Purwokerto, mengadakan webinar The Impact of COVID-19 Accounting Regulation in Anticipating the Quality of Financial Statement Analysis as The Tools of Capability and Capacity Measurement of Debt Securities Issues, Sabtu (27/02). Webinar ini menghadirkan empat pembicara, yaitu Josep Ginting dan Gatot Imam Nugroho, keduanya dosen Prodi Akuntansi di PresUniv, Lintje Kalangi, Ketua Pengurus Ikatan Akuntan Indonesia (IAI) cabang Sulawesi Utara dan Kepala Prodi Akuntansi Universitas Sam Ratulangi, serta Suryo Budi Santoso, dosen Universitas Muhammadiyah.
Josep memaparkan, pemberian vaksin Covid-19 bisa membuat ekonomi pulih. Maka, perusahaan perlu merevisi laporan keuangan dan memberi opsi untuk masa yang akan datang, termasuk cara menghadapi krisis ekonomi. Sementara, Lintje menjelaskan beberapa peraturan baru IAI dalam Pernyataan Standar Akuntansi Keuangan (PSAK) yang disesuaikan dengan melemahnya kondisi perekonomian di masa pandemi. Menurut Lintje, ada dua PSAK yang sangat penting, yaitu PSAK 1 Penyajian Laporan Keuangan dan PSAK 46 Akuntasi Pajak Penghasilan.
Terkait akuntansi syariah, papar Suryo, dibutuhkan kerja sama antara Lembaga Keuangan Mikro Syariah-Usaha Mikro, Kecil dan Menengah (LKMS-UMKM) serta lembaga zakat dan peran pemerintah untuk terus mengembangkan perbankan Islam di Indonesia. Dan, pada sesi terakhir, Gatot menjelaskan peran auditor dalam membantu pelaku bisnis untuk memodifikasi laporan keuangannya agar tetap terlihat kompetitif. Kata Gatot, “Meski begitu auditor tetap harus menjunjung tinggi profesionalisme dan independensinya dalam melakukan audit agar semua yang ada di laporan keuangan tetap mencerminkan aktivitas bisnis yang sebenarnya dan sesuai peraturan.” (Lita Gabriella, tim PR).
