GLOBALISASI AKUNTANSI : IMPLEMENTASI KONVERGENSI IFRS INDONESIA DAN TANTANGANNYA BAGI UMKM

Abstract

IFRS Convergence has officially launched following the roadmap set by the Financial Accounting Standards Board. Therefore Financial Accounting Standards (IFRS) convergence can not be postponed. On other hand globalization in various sectors also strengthen it, including in Micro, Small and Medium Enterprises (SMEs). As a result, the International Accounting Standards Board (IASB) has also issued IFRS for Small and Medium Enterprises (SMEs).This study was conducted to determine how understanding and readiness of businesses such as corporate executives, finance staff, accountants and tax staff in Palembang on IFRS convergence. The data used in this study are primary and secondary data. The primary data used were structured interviews and questionnaires using instruments Marshal. This instrument was chosen because it is expected to provide information about knowledge and perceptions of individuals regarding IFRS more easily. While the secondary data used in this study is the data about the convergence of IFRS Roadmap by relevant agencies with the literature method. Data obtained from the questionnaires were analyzed using qualitative analysis techniques. The results of this study indicate that most practitioners already know and have been trained primarily at the executive level. They assume that the IFRS beneficial for their company, but the time given to prepare the implementation is considered too short. In addition, according to finance staff, auditors and tax staff feel their understanding of IFRS has not been adequately. The biggest obstacle for businesses in applying IFRS convergence is the cost to be incurred for the development of knowledge, support and training consultants are quite expensive.
Keywords: Implementation, roadmap, convergence, IFR