PRINSIP “JANCUKAN” DALAM AKUNTANSI DAN PELAPORAN KEUANGAN

Akhmad Riduwan, Andayani Andayani

Abstract


Abstrak: Prinsip “Jancukan” dalam Akuntansi dan Pelaporan Keuangan. Penelitian ini bertujuan menelaah kemungkinan peningkatan readability dan understandability laporan keuangan melalui kerangka konseptual pelaporan keuangan dan turunannya. Metode content analysis diterapkan pada Kerangka Konseptual Pelaporan Keuangan (KKPK), Standar Akuntansi Keuangan (SAK), Laporan Keuangan Emiten, dan hasilnya dijustifikasi dengan terminologi “jancuk” sebagai refleksi. Hasil analisis menunjukkan laporan keuangan seharusnya tidak hanya merepresentasikan fenomena ekonomi dengan “angka”, tetapi perlu memberikan deskripsi melalui ungkapan “kata-kata” untuk meningkatkan pemahaman pengguna. Dengan istilah Suroboyoan, laporan keuangan harus disajikan berdasarkan Prinsip “Jancukan.” Artinya, akuntan wajib berprinsip “JANgan CUKup [berhenti di] ANgka”; atau “JANgan [merasa] CUKup [menyajikan] ANgka.”

 

Abstract: The "Jancukan" Principle in Accounting and Financial Reporting. This study aims to examine the possibility of increasing the readability and understandability of financial statements through the conceptual framework of financial reporting and its derivatives. The content analysis method is applied to the conceptual framework, financial accounting standards, financial reporting, and the results are justified by the term "jancuk" as reflection. The analysis shows that financial reporting should not only represent economic phenomena with "number," but also need to describe the expression "words" to increase users understanding. With the term Suroboyoan, financial reporting must be presented based on the "Jancukan” ("Don't stop enough numbers” or “don't present numbers enough").


Keywords


angka; pelaporan; pengukuran

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DOI: http://dx.doi.org/10.18202/jamal.2019.08.10022

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