MASALAH AKUNTANSI TERHADAP BEBAN BUNGA KHUSUSNYA BUNGA SELAMA PERIODE KONSTRUKSI

R. A. Supriyono

MASALAH AKUNTANSI TERHADAP BEBAN BUNGA KHUSUSNYA BUNGA SELAMA PERIODE KONSTRUKSI

R. A. Supriyono^(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract

Dewasa ini masalah perlakuan akuntansi terhadap beban bunga, khususnya
bunga selama periode konstruksi, memperoleh perhatian yang besar dari profesi
akuntansi. Di Amerika Serikat, mulai tahun 1970 banyak perusahaan yang mengubah
metode akuntansi terhadap kebijaksanaan kapitalisasi bunga, sehingga timbul reaksi
dari the Securities and Exchange Commition (SEC) dalam tahun 1974 melalui
Accounting Series Release No. 163 (Welsch, halaman 511 dan 512 serta Smith
halaman 297). Badan-badan lain juga mengeluarkan opini atau statemen yang
berhubungan dengan perlakuan beban bunga, mi-salnya APB Opinion no. 21 tahun
1971 tentang Interest on Receivables and Payables, FASB No. 34 bulan Oktober
1979 tentang Capitalization of Interest Cost, dan no. 58 tahun 1982 tentang
Capitalization of Interest Cost in Financial Statement that Include Invesments
Accounted for By Equity Method. Dalam FASB Accounting Standarsds Current Text
bulan Juni 1983 Section 167 dibahas pula tentang Capitalization of Interest Cost.

Keywords

akuntansi beban bunga, periode konstruksi, beban bunga, kapitalisasi bunga

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References

Accounting Principles Board, APB Opinion No. 21 Tahun 1971 : Interest on Receivables and Payables. Financial Accounting Standard Board, FASB Statement No. 34 Oktober 1979 : Capitalization of Interest Cost. Financial Accounting Standard Board, FASB Statement No. 58 April 1982 : Capitalization of Interest Cost in Financial Statements That Include Investment by Equity method. Financial Accounting Standard Board, Accounting Standards Current Text as of June, 1983, Section 167 : Interest : Capitalization of Interest Cost. Hendriksen, Eldon S., Accounting Theory, Richard D. Irwin, Inc., USA, Revised Edition, 1970. Ikatan Akuntan Indonesia, Exposure Draft : Pernyataan No. 2 Tahun 1983 - Kapitalisasi Bunga Dalam Periode Konstruksi. Ikatan Akuntan Indonesia, Exposure Draft: Prinsip Akuntansi Indonesia, Tahun 1983. Paton dan Littleton, An Introduction to Corporate Accounting Standards, American Accounting Association, USA, 1967. Paul Grady, Inventory of Generally Accepted Accounting Principles For Business Enterprises, AICPA, USA, 1965. Smith and Skousen, Intermediate Accounting Comprehenship Volume, Edisi 6, South Western Publishing Co., USA, 1977. Welsch, et all, Intermediate Accounting, Irwin Book Company, Edisi 4, 1976.

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