Proses Bisnis di Bidang Akuntansi (Part1) #kurikulummerdeka

Akuntansi Oke

28 Jul 202211:17

Summary

TLDRThis video script offers an insightful overview of business processes in the field of accounting. It explains that business processes are interconnected activities within an entity to produce products or services. The script delves into the benefits of well-designed processes, such as cost reduction, error avoidance, and customer satisfaction. It also touches on the importance of accounting in business, defining it as the identification, measurement, and communication of financial information for decision-making. The video provides a brief history of accounting, its evolution, and its various fields, emphasizing its significance for internal and external users.

Takeaways

📈 The script discusses the business processes in the accounting field, emphasizing the interconnected activities within an entity or company to produce products or services.
🔍 It explains that business processes are essential for understanding how products like smartphones are made and delivered to consumers through various activities.
🧐 Experts define business processes as a set of activities that receive inputs and produce valuable outputs for customers, aiming to optimize costs, minimize human errors, and improve productivity.
🏭 The script highlights the impact of poorly designed business processes, which can lead to difficulties in identifying core issues, demotivated employees, wasted time, and increased costs, potentially causing business failure.
🏢 It outlines different types of companies based on their main activities: service companies, trading companies, and manufacturing companies, each with distinct business processes.
💼 Accounting plays a crucial role in business processes by recording financial transactions and helping companies understand their financial health through financial statements.
📚 The script provides definitions of accounting from various authoritative sources, emphasizing its role in identifying, measuring, and reporting economic information for decision-making.
🌟 Accounting is referred to as the 'language of business' because it allows stakeholders to assess a company's financial health through financial records and reports.
📊 The script traces the history of accounting, from its early development in the 14th century to the establishment of accounting standards and professional organizations in Indonesia.
🌐 It discusses the evolution of accounting practices in Indonesia, including the shift from the continental system to the Anglo-Saxon system and the adoption of International Financial Reporting Standards.
👨‍🏫 The video concludes by describing various accounting fields and professions, including public accountants, internal auditors, government accountants, and accounting educators, and their roles in providing financial information to different users.

Q & A

What is the main topic of the video?
-The main topic of the video is explaining the business process in the field of accounting.
What is a business process according to the script?
-A business process is a series of interrelated activities within an entity or company to produce a product or service.
What are the benefits of well-designed business processes mentioned in the video?
-Well-designed business processes can reduce costs and risks, prevent human errors, increase productivity, and satisfy customers, leading to efficient use of time.
What are the consequences of poorly designed business processes for a company?
-Poorly designed business processes can lead to difficulty in identifying core problems, demotivated employees due to unclear job descriptions, wasted time due to improper work descriptions, and increased costs due to poor planning, which can result in company losses.
What are the three main types of companies based on their main activities?
-The three main types of companies are service companies, trading companies, and manufacturing companies.
What is accounting according to the American Accounting Association?
-Accounting is the process of identifying, measuring, and reporting economic information to enable the assessment and decision-making of those who use the information.
What does ICPA define accounting as?
-The ICPA defines accounting as the art of proper recording, summarizing, and expressing in monetary units the transactions and events that have at least a financial nature and the interpretation of the results.
Why is accounting also referred to as the language of business?
-Accounting is referred to as the language of business because through financial records and reports, stakeholders can see whether a company is financially healthy or not.
What are the main areas of accounting mentioned in the script?
-The main areas of accounting mentioned are financial accounting, management accounting, auditing, cost accounting, tax accounting, budget accounting, government accounting, and accounting information systems.
Who are the best users of accounting information according to the script?
-The best users of accounting information are internal users such as directors, managers, or company leaders, and external users like investors, creditors, and government bodies.
What is the role of public accountants in the accounting profession?
-Public accountants provide financial consulting and auditing services to companies.
What significant change did Indonesian accounting undergo in the 1950s?
-In the 1950s, Indonesian accounting shifted from the Continental system to the Anglo-Saxon system.

Outlines

00:00

📈 Business Process in Accounting

This paragraph introduces the concept of business processes within the accounting field. It explains that business processes are interconnected activities within an entity or company to produce products or services. The paragraph uses the example of a smartphone to illustrate the various activities involved in delivering a product to consumers. It also defines business processes according to different experts, emphasizing their importance in reducing costs, avoiding human errors, and increasing productivity. The consequences of poorly designed business processes are also discussed, such as difficulty in identifying core issues, demotivated employees, and increased costs due to poor planning.

05:01

📚 The Role and History of Accounting

This paragraph delves into the definition and history of accounting. It describes accounting as the process of recording, classifying, summarizing, and reporting financial transactions and events. The paragraph outlines the evolution of accounting from its early days in the 14th century to the establishment of accounting standards and the development of the profession in Indonesia. It also highlights the different fields within accounting, such as financial accounting, management accounting, auditing, cost accounting, and taxation. The importance of accounting information for internal and external users is emphasized, including its role in decision-making for investors, creditors, and government entities.

10:02

👨‍🏫 Professions in the Accounting Field

The final paragraph discusses the various professions within the accounting field, including public accountants who provide financial consulting and auditing services, internal accountants who assist in financial recording and reporting within a company, and government accountants who work in government agencies. It also mentions accounting educators who impart knowledge about accounting to students. The paragraph concludes with an invitation for viewers to ask questions in the comments section and ends with a traditional greeting, emphasizing the educational value of the video content provided.

Mindmap

Keywords

💡Business Process

A business process refers to a series of interconnected activities within an entity or company aimed at producing a product or service. In the context of the video, the business process is central to understanding how a company operates to generate value for its customers. The script mentions that a well-designed business process can reduce costs, avoid human errors, and increase productivity, which is crucial for a company's success.

💡Accounting

Accounting is the systematic recording, classification, and reporting of financial transactions and other financial events. It is integral to the video's theme as it discusses the role of accounting in the business process. The script explains that accounting provides information that enables assessment and decision-making for various stakeholders. It is also described as the 'language of business' because it allows stakeholders to understand a company's financial health.

💡Profit

Profit is the financial gain realized when revenues exceed expenses. The video script emphasizes that the main goal of a company in business is to generate profit. This is reflected in the company's financial records, which account for all income and expenses to determine if the company is profitable or experiencing losses.

💡Financial Statements

Financial statements are formal records of a company's financial activities, including balance sheets, income statements, and cash flow statements. They are mentioned in the script as tools that provide insights into a company's financial position, such as its assets, liabilities, revenues, and expenses.

💡Input and Output

In the context of business processes, input refers to the resources or materials used in the process, while output is the result or product produced. The script uses the terms to describe how a business process transforms inputs into valuable outputs for customers, which is a fundamental concept in understanding business operations.

💡Efficiency

Efficiency in a business context refers to the optimal use of resources to achieve the maximum output with the minimum input. The script mentions that a well-designed business process can lead to efficiency, which is vital for a company's productivity and profitability.

💡Risk Management

Risk management involves the identification, assessment, and prioritization of risks followed by coordinated efforts to minimize, monitor, and control the probability or impact of unfortunate events. The video script implies that a well-structured business process can help in mitigating risks, which is essential for the stability and success of a business.

💡Cost Control

Cost control is the act of monitoring and regulating expenses to ensure they do not exceed the budget. The script discusses the benefits of a well-designed business process, including cost control, which helps in reducing unnecessary expenditures and improving a company's financial health.

💡Human Error

Human error refers to mistakes made by individuals within a business process. The video script notes that a well-structured business process can help in avoiding human errors, which is important for maintaining the accuracy and reliability of business operations.

💡Customer Satisfaction

Customer satisfaction is a measure of how well a company's products or services meet or exceed customer expectations. The script mentions that a business process should be designed to produce outputs that are valuable to customers, which directly impacts their satisfaction and loyalty.

💡Accounting Profession

The accounting profession encompasses various roles and responsibilities related to the preparation, analysis, and verification of financial information. The video script discusses different types of accountants, such as public accountants, internal accountants, and government accountants, and their contributions to the business process and financial reporting.

Highlights

Introduction to the business process in the field of accounting.

Definition of a business process as a series of interrelated activities within an entity or company to produce a product or service.

Explanation of how a smartphone is made and delivered to consumers as an example of business processes.

Business process according to experts: a set of activities that receive inputs and produce valuable outputs for customers.

Benefits of well-designed business processes, including cost reduction, error avoidance, increased productivity, and customer satisfaction.

Consequences of poorly designed business processes, such as difficulty identifying core issues, demotivated employees, and increased costs leading to company losses.

Types of companies based on their main activities: service companies, trading companies, and manufacturing companies.

The role of accounting in business processes to ensure good financial records and profitability.

Definition of accounting from the American Accounting Association and the Institute of Certified Public Accountants (ICPA).

Accounting as the language of business, allowing stakeholders to assess a company's financial health.

Historical development of accounting, from simple records by Genoese merchants to the double-entry bookkeeping system by Luca Pacioli.

Evolution of accounting in Indonesia, influenced by Dutch entrepreneurs and the establishment of accounting courses.

Transition of Indonesian accounting from the Continental system to the Anglo-Saxon system in the 1950s.

Formation of the Indonesian Accountants Association (IAI) and the development of financial accounting standards.

Fields of accounting, including financial accounting, management accounting, auditing, cost accounting, tax accounting, and government accounting.

Internal and external users of accounting information, such as company directors, managers, investors, creditors, and government bodies.

Accounting professions, including public accountants, internal accountants, government accountants, and accounting educators.

Conclusion and invitation for questions or comments on the video's discussion of accounting in business processes.