- Peran Akuntansi Dalam Perusahaan.
Sejak ilmu pembukuan (begitulah sebutan awalnya bagi ilmu akuntansi) di temukan dan di perkenalkan oleh seorang yang berkebangsaan italia yang bernama Luca Pacioli, maka ilmu akuntansi tidak bisa lagi di lepaskan dalam kehidupan sehari-hari, baik itu di sadari ataupun tidak di sadari, misalnya dalam kehidupan perseorangan, seorang ibu rumah tangga yang mencatat apa saja barang belanjaannya seperti yang telah di jelaskan di pendahuluan secara tidak sadar ia telah melakukan apa yang di namakan pembukuan atau akuntansi. Hal ini akan secara nampak bahwa akuntansi itu akan sangat di perlukan bagi suatu perusahaan dan hal itu akan di sadari akan pentingnya hal tersebut bagi suatu perusahaan. Begitu pentingnya peran akuntansi ini sehingga tiap organisasi atau perusahaan haruslah mempunyai fungsi akuntansi dalam struktur organisasinya. Di Indonesia kewajiban melakukan pembukuan setiap perusahaan didasarkan pada Kitab Undang-Undang Hukum Dagang (KUHD) Pasal 6, yang berbunyi:
“Tiap-tiap orang yang melakukan atau menjalankan perusahaan atau menyelenggarakan pembukuan perusahaan, sehingga diketahui segala hak dan kewajibannya”. [6]
Tujuan dari akuntansi atau pembukuan yang akan dicapai adalah untuk memperoleh informasi tentang transaksi keuangan dan transaksi barang agar dapat ditentukan dengan tepat kebijakan perusahaan selanjutnya. Itulah sedikit gambaran umum tentang pentingnya akuntansi bagi perusahaan. Di bawah kami akan sebutkan peranan penting kegiatan akuntansi pada perusahaan:
- Pengidentifikasian dan pengukuran data relevan untuk pengambilan keputusan.
Data yang relevan untk keputusan terdiri dari transaksi-transaksi dan kejadian dalam perusahaan. Kalau berbicara tentang transaksi atau kejadian, maka hal tersebut akan selalu berhubungan dengan tindakan yang telah di selesaikan, misalnya membeli barang. Kegiatan untuk membeli barang bukanlah merupakan transaksi, karena belum di laksanakan. Dalam hal tersebut , kegiatan itu tidak dapat di klarisifikasi sebagai transaksi akuntansi (accounting transaction) dan karena itu tidak di proses lebih lanujut dalam akuntansi.
- Pemprosesan data dan kemudian pelaporan informasi yang di hasilkan.
Proses dan pelaporan data mencakup kegiatan pencatatan, penggolongan dan pengikhtisaran. Pencatatan transaksi dapat di lakukan dengan berbagai cara, misalnya di tulis dengan pensil atau pena. Pencatatan transaksi berarti mengumpulkan data secara kronologis, disamping di catat, transakis perusahaan sekaligus di golong-golongkan dalam kelompok atau kategori yang berhubungan.
- Pengkomunikasian informasi kepada pemakai laporan.
Laporan akuntansi (accounting reports) yang di hasilkan oleh suatu sistem akunatansi yang beragam macamnya akan menimbulkan jenis laporan yang berbeda-beda tergantung pada pihak yang akan menggunakan laporan tersebut, misalkan laporan keuangan, banyak pihak luar perusahaan yang menggunakan informasi keuangan tersebut. Misalnya pemegang saham, calon pemegang saham, kreditur, bank, pajak dan lainya. Pada umumnya, pihak-pihak ini tidak dapat secara bebas mkemperoleh informasi yang di inginkan. Informasi yang mereka peroleh terbatas pada laporan yang di sediakan oleh manajemen perusahaan.[7]
Apabila seseorang atau sekelompok oorang memutuskan untuk melakukan usaha, maka berarti bahwa ia (mereka) telah bersedia mengikatkan sebagian sumber daya yang mereka miliki untuk di pakai dalam perusahaan guna mencapai tujuannya. Pengikatan sumber daya ini, misalnya dalam bentuk penyetoran uang untuk modal, yang tak lain dari tujuannya adalah untuk menghasilkan laba dari modal yang mereka tanamkan. Untuk mencapaiu tujuan tersebut, perusahaan harus mkenggunakan modal yang di terima dari npara penanam modal untuk melakukan usaha. Apabila modal tersebut masih kurang, maka perusahaan tersebut bisa meminjam uang kepada pihak luar, misalnya bank dan lain sebagianya.
Dari uraian tersebut di atas, dapat di lihat bahwa kegiatan perusahaan meliputi suatu arus perputaran dana, yang mana dana itu di peroleh dari pemilik dan kreditur untuk di gunakan melakukan usaha yang bisa menghasilkan laba yang pada akhirnya di terima dalam bentuk dana lagi. Maka dari itu, semua kegiatan-kegiatan tersebut di atas, akan tercermin dalam transaksi dan kejadian-kejadian yang perlu di catat serta di laporkan. Disinilah akuntansi mempunyai peranan penting dalam proses pencatatan pelaporan tersebut
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