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**Standar Akuntansi Keuangan (SAK)** merupakan standar akuntansi yang berlaku di Indonesia. SAK disusun oleh Ikatan Akuntan Indonesia (IAI) dan mengacu pada standar internasional yang relevan, terutama IFRS. Tujuannya adalah untuk memastikan bahwa laporan keuangan perusahaan di Indonesia disajikan secara **konsisten, relevan, andal, dan dapat dibandingkan**. SAK mencakup berbagai standar yang mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi keuangan. Standar ini mencakup berbagai aspek seperti akuntansi untuk aset, kewajiban, ekuitas, pendapatan, beban, dan laporan arus kas. SAK juga terus diperbarui dan disesuaikan agar sesuai dengan perkembangan ekonomi dan kebutuhan informasi pengguna laporan keuangan. Selain itu, **SAK** juga bertujuan untuk memfasilitasi komunikasi yang efektif antara perusahaan, investor, kreditor, dan pihak berkepentingan lainnya. Hal ini dicapai melalui penyediaan informasi keuangan yang jelas, transparan, dan dapat diandalkan. Perusahaan yang mengikuti SAK akan menyajikan laporan keuangan mereka sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia, memastikan bahwa informasi keuangan disajikan secara **konsisten** dari periode ke periode dan dapat dibandingkan dengan perusahaan lain di industri yang sama. Penerapan SAK yang tepat sangat penting untuk menjaga integritas laporan keuangan dan kepercayaan publik terhadap pasar modal Indonesia.
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