{"id":2049,"date":"2025-09-24T11:18:52","date_gmt":"2025-09-24T11:18:52","guid":{"rendered":"https:\/\/cemarapublishing.id\/home\/?post_type=product&#038;p=2049"},"modified":"2025-09-24T23:08:41","modified_gmt":"2025-09-24T23:08:41","slug":"teori-akuntansi-fundamental-dan-kontemporer","status":"publish","type":"product","link":"https:\/\/cemarapublishing.id\/home\/produk\/teori-akuntansi-fundamental-dan-kontemporer\/","title":{"rendered":"Teori Akuntansi: Fundamental dan Kontemporer"},"content":{"rendered":"<p>Buku <strong>\u201cTeori Akuntansi: Fundamental dan Kontemporer\u201d<\/strong> disusun untuk menjembatani pemahaman antara dasar-dasar konseptual akuntansi dengan tantangan serta dinamika kontemporer yang dihadapi profesi akuntan di era global dan digital.<\/p>\n<p>Sebagai disiplin ilmu, akuntansi tidak pernah statis. Ia berkembang mengikuti perubahan paradigma ekonomi, regulasi, serta tuntutan sosial-lingkungan. Oleh karena itu, buku ini tidak hanya menyajikan teori akuntansi klasik\u2014seperti kerangka konseptual, teori pengukuran, atau teori pilihan kebijakan\u2014tetapi juga menghadirkan kajian kritis tentang legitimasi, keberlanjutan, <em>Integrated Reporting ()<\/em>, <em>Environmental, Social, and Governance (ESG)<\/em>, hingga disrupsi digital melalui <em>Big Data<\/em>, <em>Artificial Intelligence (AI)<\/em>, <em>blockchain<\/em>, dan <em>cloud computing<\/em>.<\/p>\n<p>Buku ini terdiri atas <strong>15 bab<\/strong> yang disusun sistematis mulai dari pengantar teori akuntansi, perkembangan sejarah, hingga refleksi masa depan. Setiap bab dilengkapi dengan uraian teoritis, kritik, ilustrasi kasus, dan pembahasan kontekstual Indonesia maupun global. Selain itu, glosarium, daftar referensi mutakhir, serta contoh laporan keberlanjutan dari perusahaan Indonesia turut disajikan untuk memperkaya wawasan praktis.<\/p>\n<p>Ditujukan bagi mahasiswa, dosen, peneliti, maupun praktisi, buku ini dapat menjadi:<\/p>\n<ul>\n<li><strong>Bahan ajar<\/strong> untuk mata kuliah Teori Akuntansi dan Akuntansi Keuangan tingkat sarjana maupun pascasarjana.<\/li>\n<li><strong>Referensi penelitian<\/strong> dalam topik akuntansi kontemporer, keberlanjutan, dan digitalisasi.<\/li>\n<li><strong>Panduan praktis-reflektif<\/strong> bagi akuntan profesional dan regulator dalam memahami arah baru akuntansi global.<\/li>\n<\/ul>\n<p>Dengan gaya penyajian akademis sekaligus persuasif, buku ini diharapkan tidak hanya menambah pengetahuan teknis, tetapi juga memantik refleksi kritis tentang peran sosial, etika, dan masa depan akuntansi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penulis: Dr. Akhmad Yafiz Syam, M.Si., Ak<\/p>\n<p>Penerbit: CV.\u00a0 Cemara Aksara Media<\/p>\n<p>Tahun: 2025<\/p>\n","protected":false},"featured_media":2050,"template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"normal-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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