Extensible business reporting language adalah caramu

Model akan menjelaskan proses penyampaian laporan keuangan dari emiten sektor manufaktur kepada Bapepam-LK, yang sudah berbasis XBRL, dan proses yang terjadi sesudahnya.

All other formatting of material is lost. Keuntungan XBRL[ sunting sunting sumber ] Beberapa penelitian menemukan bahwa penggunaan XBRL dapat menurunkan risiko perusahaan, meningkatkan efisiensi perusahaan dan transparansi, dan dapat terus memenuhi kepentinganpemegang saham dan pasar.

Journal of Social Sciences Vol. The main drawback of a tree-like hierarchical structure in a presentation linkbase is that it only allows the presentation of flat lists of elements, while financial statements also contain more sophisticated reports such as Changes in Equity or Movements in Property, Plant and Equipment.

In order to make it easier for computers to process their names, they have to obey some rules. Selain untuk mempermudah pemahaman publik terhadap pemanfaatan XBRL, model tersebut diharapkan dapat digunakan menjadi bahan pertimbangan lebih lanjut mengenai kajian dan rencana implementasi XBRL di Indonesia.

The sign of the relationship depends on the weight attribute that is assigned to the arc connecting two elements. Taxonomies were expressed as XML Schema files, but these were not used for instance validation.

The study considers that these errors are serious, since XBRL data are computer-readable and users will not visually recognize the errors, especially when using XBRL analysis software. XBRL also allows an element to be assigned other types of references containing examples, commentaries, etc.

Keterkaitan XBRL dengan Asimetri Informasi[ sunting sunting sumber ] Asimetri informasi adalah isu yang mendapat perhatian sangat besar oleh para peneliti akuntansi. User dapat menggunakan perangkat lunak secara otomatis untuk memvalidasi data yang diterima melalui XBRL.

It expressed the difference between data exchange in instance documents and metadata exchange in taxonomy documents. Pemanfaatan teknologi dalam laporan keuangan perusahaan dianggap sangat penting. There may also be different labels for different purposes.

Selain itu, XBRL memungkinkan label dalam berbagai bahasa serta dapat digunakan sebagai referensi akuntansi atau informasi untuk anak perusahaan lainnya. It resembles "essence-alias" relation but is applied for tuples. Saat ini, dapat dikatakan bahwa XBRL merupakan sistem yang berbasis XML terbaik dan fleksibel karena dapat memenuhi kebutuhan bisnis dan informasi keuangan.

Premuroso and Bhattacharya, [22].

What is XBRL (eXtensible Business Reporting Language)?

Dalam dunia bisnis, laporan keuangan adalah salah satu informasi yang menggambarkan sejauh mana kinerja suatu perusahaan. Therefore, it is important to be able to create an element that is assigned with labels for different languages. Selain itu, laporan keuangan juga merupakan aspek yang dipertimbangkan untuk mengambil sebuah keputusan baik oleh pihak investor, kreditor, maupun pihak manajemen stakeholder.

This is often called the cross-context rule and relates to defining some elements as "For period" duration and others as "As of date" instant. Apa manfaat menggunakan XBRL. This rule does not only disallow the addition of elements with opposite balance attributes—they must be subtracted—it also defines whether the numerical value contained within an element should be positive or negative.

Memfasilitasi perpindahan ke paperless pelaporan bisnis. The problem emerges for example in the Statement of Changes in Equity or Movements in Property, Plant and Equipment where instant elements mix with duration.

eXtensible Business Reporting Language - XBRL

XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting.

As reported in July, it was great news to hear that the cost of XBRL formatting for small US reporting companies have declined 45% since The AICPA study surveyed price data from 1, small reporting companies for services, showing that % of companies paid $5, or less annually for fully outsourcing their XBRL filings.

eXtensible Business Reporting Language is a standard that was developed to improve the way in which financial data is communicated, making it easier to compile and share this data.

eXtensible. FINANCIAL REPORTING AND ACCOUNTING STANDARDS Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield.

Slide determines whether a business thrives. (e.g., eXtensible Business Reporting Language—XBRL). 8. Common approach to corporate governance and legal frameworks around the world.

XBRL (Extensible Business Reporting Language), is a freely available XML-based specification that uses accepted financial reporting standards and practices to exchange financial statements across all software and technologies.

Jan 31,  · eXtensible Business Reporting Language (XBRL) Explained. Versi Bahasa Melayu adalah terjemahan dari teks asal dalam Bahasa Inggeris untuk tujuan maklumat sahaja.

Sekiranya berlaku sebarang percanggahan, bahasa asal dalam Bahasa Inggeris akan di beri keutamaan.5/5(7).

Extensible business reporting language adalah caramu
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eXtensible Business Reporting Language (XBRL)