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Pengertian Akuntansi & Laporan Keuangan
Pengertian Akuntansi & Laporan Keuangan
Akuntansi (accountancy) berasal dari kata to account, yang salahsatu artinya adalah menghitung. Secara teknis, akuntansi diartikan sebagaisuatu proses pencatatan, pengklasifikasian, pengikhtisarandata, transaksiserta kejadian yang berhubungan dengan keuangan yang diukur dalamsatuan uang, serta pelaporan hasil-hasilnya. Dalam pengertian ini termasukdi dalamnya proses penghitungan.1Sehingga dapat digunakan oleh orangyang menggunakannya dengan mudah dimengerti untuk pengambilansuatu keputusan serta tujuan lainnya.

Secara sederhana akuntansi dapat diartikan sebagai seni dalammelakukan pencatatan, penggolongan, pengikhtisaran, dan penyajian, yangmana pada akhirnya tercipta sebuah informasi seluruh aktivitas keuanganperusahaan. Tujuan akuntansi yang digambarkan dalam laporan keuanganadalah untuk memberikan informasi yang bermanfaat untuk pengambilankeputusan bagi para pemakai. Dengan demikian maka pencatatanakuntansi harus dilakukan secara tepat dan akurat

Menurut American Accounting Association, lembaga yang palingbertanggung jawab atas pengembangan akuntansi di Amerika Serikat,akuntansi adalah suatu proses pengidentifikasian, pengukuran, danpelaporan informasi ekonomi yang memungkinkan adanya penilaian danpengambilan keputusan yang jelas dan tegas oleh mereka yangmenggunakan informasi keuangan tersebut

Pengertian akuntansi dalam ilmu pengetahuan modern menegaskanbahwa akuntansi dikhususkan untuk menentukan (kebijakan) berbagaimacam aktivitas, kemudian menyampaikan informasi yang berkaitan dengan hasil aktivitas tersebut kepada pihak yang berkepentingan untukdipergunakan dalam pengambilan keputusan.Pada dasarnya proses akuntansi akan membuat output laporan rugilaba, laporan perubahan modal, dan laporan neraca pada suatu perusahaanatau organisasi lainnya. Pada suatu laporan akuntansi harus mencantumkannama perusahaan, nama laporan, dan tanggal penyusunan atau jangkawaktu laporan tersebut untuk memudahkan orang lain memahaminya.Laporan dapat bersifat periodik dan ada juga yang bersifat suatu waktutertentu saja.

Pengertian Laporan Keuangan
Laporan keuangan adalah informasi keuangan yang disajikan dandisiapkan oleh manajemen dari suatu perusahaan/lembaga kepadapihak internal dan eksternal, yang berisi selutuh kegiatan bisnis darisatu kesatuan usaha yang merupakan salah satu alatpertanggungjawaban dan komunikasi manajemen kepada pihak-pihakyang membutuhkannya.

Hasil akhir dari suatu proses akuntansi adalah pelaporankeuangan yang diperlukan bagi pihak intern atau ekstern. Pihak internmeliputi pimpinan dan pemilik perusahaan, dan karyawan. Sedangkanpihak ekstern, antara lain: supplier, investor, maupun pihak lain yangmembutuhkan informasi keuangan tersebut. Dari laporan ini akandiambil keputusan-keputusan ekonomis oleh mereka yangmembutuhkan laporan keuangan. Laporan keuangan ini digunakanuntuk berbagai macam tujuan. Setiap penggunaan yang berbedamembutuhkan informasi yang berbeda pula. Laporan Keuangan padaumumnya meliputi neraca, laporan perubahan modal, dan laporan labarugi.
 
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