ANALISIS KOMPARATIF PRAKTIK AKUNTANSI DI IRAN DAN INDONESIA
DOI:
https://doi.org/10.51903/e-bisnis.v17i2.2040Keywords:
Difference, Accounting Standard, Iran, IndonesiaAbstract
Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on IFRS while Iran uses National Accounting Standards which are adapted from IFRS with modifications according to the local context. IFRS adoption in Indonesia is said to be more advanced and closer than Iran because Iran is facing challenges that affect the country's economy, such as US international sanctions. These differences are also influenced by factors such as legal, cultural and social. Despite the differences, both countries show serious efforts in adapting accounting practices to international standards. Overall, this study provides in-depth insights for accounting practitioners, regulators and policy makers to develop better accounting practices in accordance with the needs of each country in an ever-evolving global context.
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Dwihendra, D. D., & Finaldin, T. (2021). Konflik Amerika Serikat Dan Iran Pasca-Terbunuhnya Kepala Korps Quds Garda Revolusi Iran Mayor Jenderal Qasem Soleimani Pada 2020. Indonesian Journal of International Relations, 5(2), 118–139. https://doi.org/10.53675/jgm.v2i1.58
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Mohammadrezaei, F., Banimahd, B., & Saleh, N. M. (2013). Convergence obstacles with IASB standards: Evidence from Iran. International Journal of Disclosure and Governance, 10(1), 58–91. https://doi.org/10.1057/jdg.2012.10
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Putra, T. A. P. S., Tusholihah, M., Retnawati, K., & Maje, G. I. L. (2019). Dampak dan Upaya Penerapan IFRS pada Pelaporan Keuangan Terhadap Perusahaan di Indonesia. Jural Ilmiah AKuntansi Dan Keuangan Fair Value, 1(2), 235–249.
Sadeghi, P., & Yılmaz, F. (2024). Comparison of accounting systems between Iran and Turkey: income statement. Balance, 3(1). http://www.jeasweb.org/jeas/Vol_S3_No_1_Oct_2020/SJEAS20201197211.pdf
Santia, T. (2023). Perjanjian Dagang Indonesia-Iran PTA Ditandatangani, Pintu Ekspor ke Timur Tengah Terbuka Lebar. KEMENTERIAN PERDAGANGAN RI.
Sari, A. A. (2018). Peran Otoritas Jasa Keuangan Dalam Mengawasi Jasa Keuangan Di Indonesia. SUPREMASI Jurnal Hukum, 1(1), 23–33. https://doi.org/10.36441/supremasi.v1i1.154
Sepasi, S. (2019). Accounting Ethics. International Journal of Ethics & Society (IJES), 2(1). https://ijethics.com/article-1-31-en.pdf
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2021). Accounting comparability, financial reporting quality and audit opinions: evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087
Sinatra, J. A., Manik, V. A., & Firmansyah, A. (2022). Dampak Adopsi International Financial Reporting Standards (Ifrs) Di Indonesia: Pendekatan Manajemen Laba Dan Relevansi Nilai. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 284–293. https://doi.org/10.31092/jpkn.v3i2.1531
Stanbic. (2023). Iran: Business Environment. https://www.tradeclub.stanbicbank.com/portal/en/market-potential/iran/accounting
Tyas, S. W., Febbi Valentya, G., Fajar Aditama, M., & Nidaul Husna, L. A. (2023). International Trade in the Era of Globalization. ASIAN Economic and Business Development, 6(1), 65–71. https://doi.org/10.54204/aebd/vol6no1august2023009
Uno, M. O., Kalangi, L., & Pusung, R. J. (2019). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (Studi Kasus pada Rumah Karawo di Kota Gorontalo). Jurnal EMBA, 7(3), 3877–3898. https://doi.org/https://doi.org/10.35794/emba.7.3.2019.24891
Bharata, R. W., Susilo, G. F. A., & Nugraheni, A. P. (2020). International Financial Reporting Standards (IFRS) dan Proses Pengadopsiannya di Indonesia. Jurnal Bisnis Darmajaya, 06(02), 10–26.
Chatterjee, B., Mirshekary, S., Al Farooque, O., & Safari, M. (2010). Users’ Information Requirements and Narrative Reporting: The Case of Iranian Companies. Business and Finance Journal, 4(2), 79–96. http://ro.uow.edu.au/aabfj
Christian, N., Angelica, S., & Tanwijaya, R. (2022). Perbandingan antara GAAP Indonesia dan GAAP Italia. AJournal Management, Business, and Accounting, 21(2), 149–158.
Christian, N., Fedelia, J., Te, J., & Vellin, M. (2023). Perbandingan Praktik Akutansi Indonesia dan Rusia. Jurnal Multilingual, 3(3), 350–367.
Christian, N., Veronica, V., & Lim, L. (2021). Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease. Owner: Riset Dan Jurnal Akuntansi, 5(2), 329–344. https://doi.org/10.33395/owner.v5i2.475
Dalcı, İ., Araslı, H., Tümer, M., & Baradarani, S. (2013). Factors that Influence Iranian Students’ Decision to Choose Accounting Major. Journal of Accounting in Emerging Economies, 3(2), 145–163. https://doi.org/10.1108/20421161311288866
Darabi, R., & Salmani, K. (2012). A Comparative Study of Vietnamese and International Accounting Standards. International Journal of Business and Commerce, 1(12), 8–27. http://www.jeasweb.org/jeas/Vol_S3_No_1_Oct_2020/SJEAS20201197211.pdf
Deloitte. (2024). Accountancy Associations and Groups in Iran. https://www.iasplus.com/en/jurisdictions/asia/iran
Dewi, M. H. H. (2019). Analisis Dampak Globalisasi Terhadap Perdagangan Internasional. Jurnal Ekonomia, 9(1), 48–57.
Dwihendra, D. D., & Finaldin, T. (2021). Konflik Amerika Serikat Dan Iran Pasca-Terbunuhnya Kepala Korps Quds Garda Revolusi Iran Mayor Jenderal Qasem Soleimani Pada 2020. Indonesian Journal of International Relations, 5(2), 118–139. https://doi.org/10.53675/jgm.v2i1.58
Fashami, A. M. (2015). An Evaluation of the Indicators of Threat to Auditor Independence in an Islamic Legal system: The Case of Iran. https://eprints.qut.edu.au/90735/4/Ashkan_Mirzay_Fashami_Thesis.pdf
Harahap, I., Matondang, K., Saajidah, A., & Ginting, H. N. B. (2024). Analisis Dampak Globalisasi Terhadap Perdagangan Internasional. JLEB: Journal of Law, Education and Business, 2(1), 159–164. https://doi.org/10.57235/jleb.v2i1.1549
IACPA. (2024). Iranian Association of Certified Public Accountants. https://en.iacpa.ir/
IAI. (2021). Kode Etik Akuntan Indonesia 2021.
IAI. (2023a). PSAK Umum. https://web.iaiglobal.or.id/SAK-IAI/PSAK Umum#gsc.tab=0
IAI. (2023b). SAK Efektif per 1 Januari 2023. https://web.iaiglobal.or.id/SAK-Umum-Efektif/SAK Efektif per 1 Januari 2023#gsc.tab=0
IAI. (2024). Tentang SAK Umum.
Indriani, E., Ramadhani, R. S., & Astuti, W. (2020). Standar Akuntansi Keuangan Dan Praktik Manajemen Laba Di Indonesia. Jurnal Aplikasi Akuntansi, 4(2), 226–237. https://doi.org/10.29303/jaa.v4i2.77
Javadiankootanaee, A., & Nagendrababu, K. (2013). Examine of Accounting Standards Setting Authorities in America , International and Iran. 1(1), 1–13.
Lestari, M. lestari. (2024). Perkembangan IFRS Di Dunia Dan Implementasi Di Indonesia. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 1(3), 77–82. https://doi.org/10.59407/jakpt.v1i3.504
Mashayekhi, B., & Mashayekh, S. (2008). Development of accounting in Iran. The International Journal of Accounting, 43(1), 66–86. https://doi.org/10.1016/j.intacc.2008.01.004
Mihret, D. G., Mirshekary, S., & Yaftian, A. (2020). Accounting Professionalization, the State, and Transnational Capitalism: The Case of Iran. Accounting, Organizations and Society, 82(xxxx), 101091. https://doi.org/10.1016/j.aos.2019.101091
Modarres, A., & Rafiee, A. (2011). Influencing Factors on the Ethical Decision Making of Iranian Accountants. Social Responsibility Journal, 7(1), 136–144. https://doi.org/10.1108/17471111111114594
Mohammadrezaei, F., Banimahd, B., & Saleh, N. M. (2013). Convergence obstacles with IASB standards: Evidence from Iran. International Journal of Disclosure and Governance, 10(1), 58–91. https://doi.org/10.1057/jdg.2012.10
Natalis Christian, Arlina, Julie Tryany, & Vera Laurence Liang. (2024). Analisis Motivasi Fraud dengan Pendekatan Teori Fraud. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 16(1), 77–95. https://doi.org/10.37151/jsma.v16i1.173
Prasetyanto, A., Hidayat, F. N., Haq, F. I., & Pratama, R. Y. (2023). Pengantar Akuntansi Internasional. Review of Applied Accounting Research (RAAR), 3(1), 23–35. https://doi.org/10.30595/raar.v3i1.16116
Putra, T. A. P. S., Tusholihah, M., Retnawati, K., & Maje, G. I. L. (2019). Dampak dan Upaya Penerapan IFRS pada Pelaporan Keuangan Terhadap Perusahaan di Indonesia. Jural Ilmiah AKuntansi Dan Keuangan Fair Value, 1(2), 235–249.
Sadeghi, P., & Yılmaz, F. (2024). Comparison of accounting systems between Iran and Turkey: income statement. Balance, 3(1). http://www.jeasweb.org/jeas/Vol_S3_No_1_Oct_2020/SJEAS20201197211.pdf
Santia, T. (2023). Perjanjian Dagang Indonesia-Iran PTA Ditandatangani, Pintu Ekspor ke Timur Tengah Terbuka Lebar. KEMENTERIAN PERDAGANGAN RI.
Sari, A. A. (2018). Peran Otoritas Jasa Keuangan Dalam Mengawasi Jasa Keuangan Di Indonesia. SUPREMASI Jurnal Hukum, 1(1), 23–33. https://doi.org/10.36441/supremasi.v1i1.154
Sepasi, S. (2019). Accounting Ethics. International Journal of Ethics & Society (IJES), 2(1). https://ijethics.com/article-1-31-en.pdf
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2021). Accounting comparability, financial reporting quality and audit opinions: evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087
Sinatra, J. A., Manik, V. A., & Firmansyah, A. (2022). Dampak Adopsi International Financial Reporting Standards (Ifrs) Di Indonesia: Pendekatan Manajemen Laba Dan Relevansi Nilai. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 284–293. https://doi.org/10.31092/jpkn.v3i2.1531
Stanbic. (2023). Iran: Business Environment. https://www.tradeclub.stanbicbank.com/portal/en/market-potential/iran/accounting
Tyas, S. W., Febbi Valentya, G., Fajar Aditama, M., & Nidaul Husna, L. A. (2023). International Trade in the Era of Globalization. ASIAN Economic and Business Development, 6(1), 65–71. https://doi.org/10.54204/aebd/vol6no1august2023009
Uno, M. O., Kalangi, L., & Pusung, R. J. (2019). Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (Studi Kasus pada Rumah Karawo di Kota Gorontalo). Jurnal EMBA, 7(3), 3877–3898. https://doi.org/https://doi.org/10.35794/emba.7.3.2019.24891
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2024-12-02
How to Cite
Natalis Christian, Arlina Arlina, Julie Tryany, Vera Laurence Liang, & Yohanis Rerung. (2024). ANALISIS KOMPARATIF PRAKTIK AKUNTANSI DI IRAN DAN INDONESIA. E-BISNIS: JURNAL ILMIAH EKONOMI DAN BISNIS, 17(2), 152–162. https://doi.org/10.51903/e-bisnis.v17i2.2040
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