{"id":30239,"date":"2022-12-16T06:45:48","date_gmt":"2022-12-15T23:45:48","guid":{"rendered":"https:\/\/an-nur.ac.id\/?p=30239"},"modified":"2022-12-16T06:45:48","modified_gmt":"2022-12-15T23:45:48","slug":"prinsip-dasar-akuntansi","status":"publish","type":"post","link":"https:\/\/an-nur.ac.id\/blog\/prinsip-dasar-akuntansi.html","title":{"rendered":"Prinsip Dasar Akuntansi"},"content":{"rendered":"<p style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Prinsip-prinsip ini mendasari setiap sifat dan cirri laporan keuangan dan output akuntansi lainnya sebagai berikut :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Accounting entity<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Going concern<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Measurement<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Time period<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Monetary unit<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Accrual<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Exchange price<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Approximation<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Judgment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">General purpose<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Interrelated statement<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Substance over form<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Materiality<\/span><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">\u00d8\u00a0\u00a0<i><em style=\"font-weight: inherit;\">Prinsip dasar akuntansi berdasarkan SAK<\/em><\/i><\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Prinsip akuntansi Indonesia 1984 menciptakan sifat dasar atau konsep dasar akuntansi antara lain :<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Kesatuan akuntansi;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Kesinambungan;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Periode akuntansi;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Pengukuran dalam nilai uang;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\">Harga pertukaran;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-style: inherit; font-weight: inherit;\"><b><\/b>Penetapan beban dan pendapatan.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Prinsip-prinsip ini mendasari setiap sifat dan cirri laporan keuangan dan output akuntansi lainnya sebagai berikut : Accounting entity Going concern Measurement Time period Monetary unit&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"class_list":["post-30239","post","type-post","status-publish","format-standard","hentry","category-ragam"],"_links":{"self":[{"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/posts\/30239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/comments?post=30239"}],"version-history":[{"count":0,"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/posts\/30239\/revisions"}],"wp:attachment":[{"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/media?parent=30239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/categories?post=30239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/an-nur.ac.id\/blog\/wp-json\/wp\/v2\/tags?post=30239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}