Welcome to
Welcome to
INTERNATIONAL
INTERNATIONAL
ACCOUNTING
ACCOUNTING
Abdullah Taman, S.E., M.Si., Akuntan Abdullah Taman, S.E., M.Si., Akuntan
Prodi Akuntansi, FISE Prodi Akuntansi, FISE
Terminology:
International Accounting (IA)
International Accounting (IA)
is
is
accounting for (1) international
accounting for (1) international
transactions, (2) comparisons of
transactions, (2) comparisons of
accounting priciples in different countries,
accounting priciples in different countries,
(3) harmonization of diverse accounting
(3) harmonization of diverse accounting
standards worldwide, and (4) accounting
standards worldwide, and (4) accounting
information for the management and
information for the management and
control of global operation.
Importance International Acc
Importance International Acc
Alasan utama untuk mempelajari IA adalah Alasan utama untuk mempelajari IA adalah untuk mengembangkan kompetensi dalam untuk mengembangkan kompetensi dalam
pengumpulan dan pemrosesan data dari pengumpulan dan pemrosesan data dari
aktivitas dan kejadian ekonomis, dan aktivitas dan kejadian ekonomis, dan
penyiapan laporan keuangan sehingga penyiapan laporan keuangan sehingga
informasi itu berguna untuk dikomunikasikan informasi itu berguna untuk dikomunikasikan
kpd
kpd decision makers.decision makers.
Informasi yang paling berkualitas di mata Informasi yang paling berkualitas di mata
mereka adalah
mereka adalah relevant relevant dan dan reliable. (What reliable. (What are they?)
Importance... (cont’d)
Importance... (cont’d)
Since the environments in which an
Since the environments in which an
economic entity operates are dynamic,
economic entity operates are dynamic,
the accounting profession must be
the accounting profession must be
current to remain useful. Only then can
current to remain useful. Only then can
it satisfy the information needs of
it satisfy the information needs of
decision makers in ever-changing
decision makers in ever-changing
Era Ekonomi Global
Era Ekonomi Global
Bebrapa contoh “blok” perdagangan: NAFTA, EU, Bebrapa contoh “blok” perdagangan: NAFTA, EU,
WTO, AFTA etc. WTO, AFTA etc.
Peningkatan perdag int’l, pergerakan barang dan Peningkatan perdag int’l, pergerakan barang dan
jasa, dan
jasa, dan financial resource worldwide, financial resource worldwide,
meningkatkan efisiensi alokasi dan penggunaan meningkatkan efisiensi alokasi dan penggunaan
resources
resources tsb. tiap-tiap negara tsb. tiap-tiap negara specialize in specialize in producing the products that it can generate
producing the products that it can generate
efficiently, and it exchanges what it produces for efficiently, and it exchanges what it produces for
the products that are produced more efficiently in the products that are produced more efficiently in
Era Ekonomi Global (cont’d)
Era Ekonomi Global (cont’d)
1.
1. International BusinessInternational Business
Bisnis dan perdagangan int’l telah Bisnis dan perdagangan int’l telah
melebihi batas-batas negara. melebihi batas-batas negara.
Pertumbhn-nya sangat cepat Pertumbhn-nya sangat cepat
2.
2. Accelerating FactorsAccelerating Factors
Standarisasi produk dan proses, Standarisasi produk dan proses,
kemajuan tekn, pembangunan kemajuan tekn, pembangunan
infrastruktur, reformasi ek., dan infrastruktur, reformasi ek., dan
Era Ekonomi Global (cont’d)
Era Ekonomi Global (cont’d)
3. Dependencies on International Trade
3. Dependencies on International Trade
80% penjualan
80% penjualan
Coca-Cola
Coca-Cola
dan 70%
dan 70%
Gillette
Gillette
berasal dari int’l trade (hal
berasal dari int’l trade (hal
yang sama terjadi pada
yang sama terjadi pada
Renault,
Renault,
Bayer
Reasons for Going International
Reasons for Going International
1.
1. Theory of Comparative AdvantageTheory of Comparative Advantage
Country should produce only those products that it can
Country should produce only those products that it can
produce efficiently.
produce efficiently.
2.
2. Product Cycle TheoryProduct Cycle Theory
Exporting is typically the entry point in international
Exporting is typically the entry point in international
trade for most firms
trade for most firms
3.
3. Imperfect Market TheoryImperfect Market Theory
Imperfect market faktor produksi
Imperfect market faktor produksi immobile. immobile.
Because market for the various resources used in
Because market for the various resources used in
production are “imperfect”, firms capitalize on a foreign
production are “imperfect”, firms capitalize on a foreign
countries resources.
Reasons for Going International
Reasons for Going International
4.
4. Technology TransfersTechnology Transfers
A company may be willing to share advanced
A company may be willing to share advanced
technology with companies or governments in other
technology with companies or governments in other
parts of the world to gain access to their markets.
parts of the world to gain access to their markets.
5.
5. Preserving Strategic PositionPreserving Strategic Position
Buying companies in other countries is increasingly
Buying companies in other countries is increasingly
becoming preferred tactic employed to maintain
becoming preferred tactic employed to maintain
strategic position.
Types of Int’l Involvement
Types of Int’l Involvement
1.
1. Int’l Companies – ExportersInt’l Companies – Exporters
Perusahaan yang mengexport produknya ke luar
Perusahaan yang mengexport produknya ke luar
negeri diklasifikasikan sbg perusahaan internasional
negeri diklasifikasikan sbg perusahaan internasional
2.
2. Strategic AlliancesStrategic Alliances
Perusahaan berkolaborasi dengan perusahaan di luar
Perusahaan berkolaborasi dengan perusahaan di luar
negeri to share rights and responsibilities as well as
negeri to share rights and responsibilities as well as
revenue and expense
revenue and expense
3.
3. Multinational CorporationMultinational Corporation
Perusahaan menjadi multinasional karena visi
Perusahaan menjadi multinasional karena visi
globalnya. A company that considers the globe as a
globalnya. A company that considers the globe as a
single marketplace is a multinational corporation
single marketplace is a multinational corporation
(MNC)
IA – Conceptual and Operational Issues
IA – Conceptual and Operational Issues
1.
1. Challenge Facing Int’l AccChallenge Facing Int’l Acc
2.
2. Cultural DimensionCultural Dimension
3.
3. Understanding the Cross-Functional Understanding the Cross-Functional
Linkages Linkages
4.
4. Financial Analysis and ComparabilityFinancial Analysis and Comparability
5.
Challenge Facing Int’l Acc
Challenge Facing Int’l Acc
• Operasional MNC secara global sudah sangat Operasional MNC secara global sudah sangat
luas, termasuk pengembangan produk (McD, luas, termasuk pengembangan produk (McD, KFC dengan nasi), manufacturing, marketing, KFC dengan nasi), manufacturing, marketing,
and distribution. and distribution.
• Global capital market memberikan kesempatan Global capital market memberikan kesempatan
untuk investors dan borrowers to engage in untuk investors dan borrowers to engage in
financing activities worldwide. Technology financing activities worldwide. Technology
advancements and deregulation now enable advancements and deregulation now enable
investors and borrowers to engage in financial investors and borrowers to engage in financial
transaction on a real-time basis in int’l capital transaction on a real-time basis in int’l capital
Cultural Dimension
Cultural Dimension
• An understanding of different cultures, An understanding of different cultures,
cultural sensitivity, and appreciation of cultural sensitivity, and appreciation of
cultural diversity is now required to be a cultural diversity is now required to be a
successful professional including successful professional including
Understanding the Cross-Functional
Understanding the Cross-Functional
Linkages
Linkages
• It is no longer enough to be proficient merely It is no longer enough to be proficient merely
in accounting technique, procedure, and
in accounting technique, procedure, and
application of standard. The real value of
application of standard. The real value of
accounting is in providing information that
accounting is in providing information that
deals with how various courses of actions
deals with how various courses of actions
affect all parts of a business that are
affect all parts of a business that are
interdependent and increasingly in different
interdependent and increasingly in different
parts of the world. This is beyond the
parts of the world. This is beyond the
traditional role of accountants and involves
traditional role of accountants and involves
many “soft” areas where judgment has as
many “soft” areas where judgment has as
much of a role to play as the numbers
Financial Analysis and
Financial Analysis and
Comparability
Comparability
Ada tiga problem yang muncul: Ada tiga problem yang muncul:
• Accounting transactions are measured Accounting transactions are measured
and reported differently in different and reported differently in different
countries countries
• Business culture and business practices Business culture and business practices
vary from country to country vary from country to country
• Terminology is a problem for accounting Terminology is a problem for accounting
Global Information System
Global Information System
Development
Development
• Operasi worldwide menuntut sistem Operasi worldwide menuntut sistem
informasi global. Sistem itu harus informasi global. Sistem itu harus
memenuhi kebutuhan manajer di bidang memenuhi kebutuhan manajer di bidang
strategic planning, short-term planning, strategic planning, short-term planning,
organizing, controlling, decision making, organizing, controlling, decision making,
and financial reporting. Perhaps the most and financial reporting. Perhaps the most difficult of all factors is the varying level of difficult of all factors is the varying level of
