TANTANGAN DAN PELUANG IMPLEMENTASI IFRS DALAM PSAK DI INDONESIA: TINJAUAN LITERATUR SISTEMATIS

Abstrak

This study aims to systematically analyze the challenges and opportunities in implementing the IFRS within PSAK. Using a qualitative approach with SLR method, this research examines relevant previous studies from accredited national journals, professional organization reports such as those from the IAI and the OJK, as well as various academic publications discussing IFRS convergence in Indonesia. The findings indicate that IFRS implementation faces several key obstacles, including limited human resource competence, inadequate information technology infrastructure, the complexity of principle-based standards, and differences in legal systems between common law and code law countries. Conversely, IFRS convergence presents significant opportunities to enhance financial reporting transparency, relevance, and comparability, thereby strengthening investor confidence and promoting good corporate governance (GCG). The study concludes that successful IFRS implementation within PSAK requires collaboration among regulators, professional bodies, academia, and industry to enhance human resource capabilities, expand dissemination efforts, and improve reporting infrastructure readiness.

Kata kunci

• IFRS
• PSAK
• konvergensi akuntansi
• pelaporan keuangan
• peluang IFRS
• tantangan implementasi