{"id":1760,"date":"2017-11-13T10:43:26","date_gmt":"2017-11-13T03:43:26","guid":{"rendered":"http:\/\/binus.ac.id\/malang\/?p=1760"},"modified":"2019-06-26T14:09:57","modified_gmt":"2019-06-26T07:09:57","slug":"the-measurement-approach-to-decision-usefulness","status":"publish","type":"post","link":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/","title":{"rendered":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS"},"content":{"rendered":"<p style=\"text-align: center\"><strong>Oleh:<\/strong><\/p>\n<p style=\"text-align: center\"><strong>Meliana Octavia<\/strong><\/p>\n<p style=\"text-align: justify\">Pendekatan pengukuran <em>(measurement <\/em><em>approach<\/em><em>)<\/em> terhadap pelaporan keuangan adalah suatu pendekatan yang menuntut akuntan untuk melaksanakan tanggungjawab memasukkan nilai wajar terhadap laporan keuangan pokok, dengan reliabilitas yang masih rasional, yang berarti meningkatnya tanggung jawab akuntan untuk membantu investor dalam memprediksi kinerja masa depan perusahaan. Tujuannya adalah untuk meningkatkan relevansi laporan keuangan, tetapi tidak meninggalkan reliabilitasnya dalam rangka membantu investor mengambil keputusan.<\/p>\n<p style=\"text-align: justify\"><em>Measurement <\/em><em>approach<\/em> dapat meningkatkan <em>earnings quality<\/em> dengan semakin relevannya informasi akuntansi. Apabila informasi akuntansi semakin relevan, maka reaksi investor terhadap informasi tersebut akan semakin besar. Namun demikian, <em>measurement <\/em><em>approach<\/em> juga dibatasi oleh reliabilitas. Metode <em>fair value<\/em> yang dapat dimasukkan dalam laporan keuangan pokok adalah metode yang tidak mengakibatkan menurunnya reliabilitas laporan keuangan tersebut. <em>Measurement <\/em><em>approach<\/em> berusaha untuk meningkatkan relevansi informasi akuntansi. Akuntan mengambil tanggung jawab untuk membantu investor dengan cara menggunakan pengukuran <em>fair value<\/em> terhadap laporan keuangan pokok. Akan tetapi, sesuai dengan SFAC 2 menyatakan bahwa ada dua kualitas informasi pokok, yaitu relevansi dan reliabilitas, yang harus dijaga keseimbangannya.<\/p>\n<p style=\"text-align: justify\">Apabila hanya memperhatikan relevansi, maka reliabilitas akan berkurang dan menyebabkan laporan keuangan tidak bisa diaudit. Akuntan publik yang merupakan ujung tombak profesi akuntansi tidak lagi bisa berjalan karena laporan keuangan tidak bisa diaudit. Karena itu, batasan <em>measurement <\/em><em>approach<\/em> adalah berusaha untuk menggunakan pengukuran yang berorientasi pada <em>fair value<\/em> terhadap laporan keuangan pokok asalkan kualitas reliabilitas laporan keuangan pokok tersebut tidak berkurang.<\/p>\n<p style=\"text-align: justify\">\n","protected":false},"excerpt":{"rendered":"<p>Oleh: Meliana Octavia Pendekatan pengukuran (measurement approach) terhadap pelaporan keuangan adalah suatu pendekatan yang menuntut akuntan untuk melaksanakan tanggungjawab memasukkan nilai wajar terhadap laporan keuangan pokok, dengan reliabilitas yang masih rasional, yang berarti meningkatnya tanggung jawab akuntan untuk membantu investor dalam memprediksi kinerja masa depan perusahaan. Tujuannya adalah untuk meningkatkan relevansi laporan keuangan, tetapi tidak [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122,130],"tags":[104],"class_list":["post-1760","post","type-post","status-publish","format-standard","hentry","category-articles","category-entrepreneurship-business-creation","tag-business-creation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang<\/title>\n<meta name=\"description\" content=\"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang\" \/>\n<meta property=\"og:description\" content=\"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\" \/>\n<meta property=\"og:site_name\" content=\"BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-13T03:43:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-06-26T07:09:57+00:00\" \/>\n<meta name=\"author\" content=\"cmcbinus\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"cmcbinus\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\"},\"author\":{\"name\":\"cmcbinus\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/f834cb2f62570540e942bf02e185f2a8\"},\"headline\":\"THE MEASUREMENT APPROACH TO DECISION USEFULNESS\",\"datePublished\":\"2017-11-13T03:43:26+00:00\",\"dateModified\":\"2019-06-26T07:09:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\"},\"wordCount\":228,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/#organization\"},\"keywords\":[\"business creation\"],\"articleSection\":[\"Articles\",\"Entrepreneurship-Business Creation\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\",\"url\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\",\"name\":\"THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang\",\"isPartOf\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/#website\"},\"datePublished\":\"2017-11-13T03:43:26+00:00\",\"dateModified\":\"2019-06-26T07:09:57+00:00\",\"description\":\"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.\",\"breadcrumb\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/binus.ac.id\/malang\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"THE MEASUREMENT APPROACH TO DECISION USEFULNESS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#website\",\"url\":\"https:\/\/binus.ac.id\/malang\/\",\"name\":\"BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang\",\"description\":\"BINUS UNIVERSITY\",\"publisher\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/binus.ac.id\/malang\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#organization\",\"name\":\"BINUS UNIVERSITY\",\"url\":\"https:\/\/binus.ac.id\/malang\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/binus.ac.id\/malang\/wp-content\/uploads\/2019\/07\/site-logo.png\",\"contentUrl\":\"https:\/\/binus.ac.id\/malang\/wp-content\/uploads\/2019\/07\/site-logo.png\",\"width\":140,\"height\":84,\"caption\":\"BINUS UNIVERSITY\"},\"image\":{\"@id\":\"https:\/\/binus.ac.id\/malang\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/f834cb2f62570540e942bf02e185f2a8\",\"name\":\"cmcbinus\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d55450a51e075980932005cd0987c4324255b634bc10f6ee56068b92bba05b81?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d55450a51e075980932005cd0987c4324255b634bc10f6ee56068b92bba05b81?s=96&d=mm&r=g\",\"caption\":\"cmcbinus\"},\"url\":\"https:\/\/binus.ac.id\/malang\/author\/cmcbinus\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang","description":"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/","og_locale":"en_US","og_type":"article","og_title":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang","og_description":"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.","og_url":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/","og_site_name":"BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang","article_published_time":"2017-11-13T03:43:26+00:00","article_modified_time":"2019-06-26T07:09:57+00:00","author":"cmcbinus","twitter_card":"summary_large_image","twitter_misc":{"Written by":"cmcbinus","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#article","isPartOf":{"@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/"},"author":{"name":"cmcbinus","@id":"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/f834cb2f62570540e942bf02e185f2a8"},"headline":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS","datePublished":"2017-11-13T03:43:26+00:00","dateModified":"2019-06-26T07:09:57+00:00","mainEntityOfPage":{"@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/"},"wordCount":228,"commentCount":0,"publisher":{"@id":"https:\/\/binus.ac.id\/malang\/#organization"},"keywords":["business creation"],"articleSection":["Articles","Entrepreneurship-Business Creation"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/","url":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/","name":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang","isPartOf":{"@id":"https:\/\/binus.ac.id\/malang\/#website"},"datePublished":"2017-11-13T03:43:26+00:00","dateModified":"2019-06-26T07:09:57+00:00","description":"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.","breadcrumb":{"@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/binus.ac.id\/malang\/2017\/11\/the-measurement-approach-to-decision-usefulness\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/binus.ac.id\/malang\/"},{"@type":"ListItem","position":2,"name":"THE MEASUREMENT APPROACH TO DECISION USEFULNESS"}]},{"@type":"WebSite","@id":"https:\/\/binus.ac.id\/malang\/#website","url":"https:\/\/binus.ac.id\/malang\/","name":"BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang","description":"BINUS UNIVERSITY","publisher":{"@id":"https:\/\/binus.ac.id\/malang\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/binus.ac.id\/malang\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/binus.ac.id\/malang\/#organization","name":"BINUS UNIVERSITY","url":"https:\/\/binus.ac.id\/malang\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/binus.ac.id\/malang\/#\/schema\/logo\/image\/","url":"https:\/\/binus.ac.id\/malang\/wp-content\/uploads\/2019\/07\/site-logo.png","contentUrl":"https:\/\/binus.ac.id\/malang\/wp-content\/uploads\/2019\/07\/site-logo.png","width":140,"height":84,"caption":"BINUS UNIVERSITY"},"image":{"@id":"https:\/\/binus.ac.id\/malang\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/f834cb2f62570540e942bf02e185f2a8","name":"cmcbinus","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/binus.ac.id\/malang\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d55450a51e075980932005cd0987c4324255b634bc10f6ee56068b92bba05b81?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d55450a51e075980932005cd0987c4324255b634bc10f6ee56068b92bba05b81?s=96&d=mm&r=g","caption":"cmcbinus"},"url":"https:\/\/binus.ac.id\/malang\/author\/cmcbinus\/"}]}},"_links":{"self":[{"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/posts\/1760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/comments?post=1760"}],"version-history":[{"count":2,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/posts\/1760\/revisions"}],"predecessor-version":[{"id":5150,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/posts\/1760\/revisions\/5150"}],"wp:attachment":[{"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/media?parent=1760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/categories?post=1760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/binus.ac.id\/malang\/wp-json\/wp\/v2\/tags?post=1760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}