Analisis Konsep, Pengakuan, dan Pengungkapan Provisi, Liabilitas Kontinjensi, dan Aset Kontinjensi: Telaah Perubahan dari PSAK 57 ke PSAK 237

Afifah Safitri; Annisa Marcellia; Dian Hardianti

doi:10.61132/jeap.v3i3.2368

Authors

Afifah Safitri Universitas Budi Luhur
Annisa Marcellia Universitas Budi Luhur
Dian Hardianti Universitas Budi Luhur

DOI:

https://doi.org/10.61132/jeap.v3i3.2368

Keywords:

Contingent Assets, Contingent Liabilities, Provisions, PSAK 237, PSAK 57

Abstract

This study aims to analyze the concepts, recognition, and disclosure of provisions, contingent liabilities, and contingent assets through a comparison between PSAK 57 and PSAK 237, which is motivated by changes in accounting standards in Indonesia to adjust to business developments and international convergence. The method used is a qualitative approach with a literature review and content analysis using data from official documents and relevant scientific literature for the 2021–2026 period. The results of the study show that PSAK 57 and PSAK 237 share similarities in the basic principles of recognizing provisions, namely the existence of a present obligation arising from past events, a probable outflow of economic resources, and the ability to make a reliable estimate. However, there are differences in the level of complexity, where PSAK 57 for entities with high public accountability regulates disclosures in a more detailed manner, whereas PSAK 237 provides a simpler and more flexible approach for private entities according to their respective information needs. This study also finds that such disclosure plays an important role in increasing transparency, accountability, and the quality of decision-making by stakeholders. Accordingly, the shift from PSAK 57 to PSAK 237 is not merely a technical change, but also reflects the development of a financial reporting system that is more adaptive, efficient, and relevant to the needs of entities in Indonesia.

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