PERLAKUAN AKUNTANSI INFLASI DAN PENYAJIA
EMISI Vol. 1, No. 1, April 2008
PERLAKUAN AKUNTANSI INFLASI DAN PENYAJIANNYA
DALAM LAPORAN KEUANGAN
Nurani Rahmawati
Pr akt isi Akunt ansi
Jl. Raya Wonoayu 42 Gempol Pasur uan Telp. 0343-852186
Heri W idodo
Dosen Fakultas Ekonomi Univer sit as Muhammadiyah Sidoar jo
Jl. Raya Gelam 250 Candi Sidoar jo Telp. 031-8921938
Email : her i_wdd© hot mail.com
Abstr act
A financial accounting established by a company is the financial accounting that is going on the
basis of pr evious events w ith the stable prices assumption. The truth of the excess of costs such as
histor ical cost on the real transaction can be tested and pr oved by objective evidences, so that the
financial accounting for med on the basis of historical cost is believable to be audited well. In fact,
the change of pr ice always happens and mor eover it is inclined to rise. In other wor d, ther e will be
inflation. Related with the fact, the historical cost concept applied in the financial accounting is
judged to give less information to make a decision.
The objectives of the study ar e to descr ibe the inflat ion of accounting tr eatment by using General
Pr ice Level Accounting (GPLA) and Cur rent Cost Accounting (CCA) methods as an additional r epor t
rather than the conventional financial accounting as the main r eport, and to know the additional
financial accounting. The methods used ar e Gener al Pr ice Level Accounting (GPLA) and Curr ent
Cost Accounting (CC4) methods. In conclusion, the inflation accounting as an additional infor mation
is very useful for the financial accounting user s to make economics decision. Further mor e, st also
benefits in or der to maintain the capital as the first period so that the continuity of company's
activity runs well.
Keywor ds : Histor ical Cost, General Pr ice Level, Special Pr ice Level, Inflation, Financial Accounting
5
PERLAKUAN AKUNTANSI INFLASI DAN PENYAJIANNYA
DALAM LAPORAN KEUANGAN
Nurani Rahmawati
Pr akt isi Akunt ansi
Jl. Raya Wonoayu 42 Gempol Pasur uan Telp. 0343-852186
Heri W idodo
Dosen Fakultas Ekonomi Univer sit as Muhammadiyah Sidoar jo
Jl. Raya Gelam 250 Candi Sidoar jo Telp. 031-8921938
Email : her i_wdd© hot mail.com
Abstr act
A financial accounting established by a company is the financial accounting that is going on the
basis of pr evious events w ith the stable prices assumption. The truth of the excess of costs such as
histor ical cost on the real transaction can be tested and pr oved by objective evidences, so that the
financial accounting for med on the basis of historical cost is believable to be audited well. In fact,
the change of pr ice always happens and mor eover it is inclined to rise. In other wor d, ther e will be
inflation. Related with the fact, the historical cost concept applied in the financial accounting is
judged to give less information to make a decision.
The objectives of the study ar e to descr ibe the inflat ion of accounting tr eatment by using General
Pr ice Level Accounting (GPLA) and Cur rent Cost Accounting (CCA) methods as an additional r epor t
rather than the conventional financial accounting as the main r eport, and to know the additional
financial accounting. The methods used ar e Gener al Pr ice Level Accounting (GPLA) and Curr ent
Cost Accounting (CC4) methods. In conclusion, the inflation accounting as an additional infor mation
is very useful for the financial accounting user s to make economics decision. Further mor e, st also
benefits in or der to maintain the capital as the first period so that the continuity of company's
activity runs well.
Keywor ds : Histor ical Cost, General Pr ice Level, Special Pr ice Level, Inflation, Financial Accounting
5