KONVERGENSI IFRS PERUBAHAN PERLAKUAN AKUNTANSI PENGUNGKAPAN BIAYA PERTAMBANGAN MENURUT PSAK 64 DAN ISAK 29 PADA PERUSAHAAN TAMBANG & ENERGI DI INDONESIA
(Studi Kasus pada Perusahaan Tambang dan Energi yang Terdaftar di BEI.)
Indonesia's minig and energy industry are one of mineral resources
management that affect very large sources of income for the state that play an
important role affecting the livelihood of the community. The objective of this
study is to understand the changes in accounting treatment that occurred by the
convergence of IFRS and to analyze the recognition, measurement, presentation,
and disclosure of the activities of exploration, development, production, stripping
and environmental management of the mining industry in PT Aneka Tambang and
PT Bumi Resources.
This research is qualitative descriptive. Method of sample selection was
using purposive sampling. I collected data from the annual financial statements
were presented by companies. From the data were obtained, I realized the
changes in the practice of accounting standards in every activity of the company.
The results of this study indicate that accounting changes bring the better
presentation although the impact is not too significant. The study also spells out
the disclosures required by PSAK 64 and ISAK 29.
Keywords : PSAK 33 (1994), PSAK 29 (1994), PSAK 33 (revised 2011), PSAK 64
(2011), ISAK 29 (2013), exploration activity, soil stripping activities,
accounting standard, mining cost, disclosure requirement