Perbedaan Praktik Akuntansi Indonesia dan Vietnam

Natalis Christian, Fanny Derista, Jennifer Jennifer, Vivian Frederica

Abstract


Standar akuntansi internasional memainkan aspek krusial dalam menyelaraskan praktik akuntansi di berbagai negara. Hal ini menjadi landasan penting bagi perusahaan multinasional untuk menghasilkan laporan keuangan yang konsisten, transparan, dan mudah dipahami oleh pengguna di seluruh dunia. Penelitian ini bertujuan untuk mengidentifikasi perbedaan dalam regulasi dan praktik akuntansi di Indonesia dan Vietnam. Penelitian ini menggunakan metode kualitatif dengan teknik studi pustaka sebagai teknik dalam pengumpulan data. Data penelitian diperoleh dari data sekunder yang tersedia dari artikel dan karya ilmiah di berbagai sumber online. Hasil penelitian menunjukkan bahwa terdapat perbedaan mendasar antar kedua negara dalam penerapan standar akuntansi dimana Indonesia menggunakan Pernyataan Standar Akuntansi Keuangan (PSAK), sementara Vietnam menggunakan International Financial Reporting Standards (IFRS). Hal tersebut mencerminkan pengaruh budaya, sejarah ekonomi, regulasi, kebijakan perpajakan dan standar pelaporan keuangan masing-masing negara. Setiap negara mengadopsi praktik akuntansi yang berbeda sesuai dengan standar kebijakan dan pedoman akuntansi yang berlaku di dalamnya. Dengan memahami perbedaan dan persamaan dalam praktik akuntansi antara Indonesia dan Vietnam, pemangku kepentingan dapat membuat keputusan yang strategis, meningkatkan transparansi, keandalan, dan kepercayaan dalam laporan keuangan, serta mendukung aliran investasi dan kerja sama ekonomi yang lebih baik.
Kata Kunci: Indonesia, Vietnam, Praktik Akuntansi

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References


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DOI: https://doi.org/10.37531/sejaman.v7i1.7017

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