بررسی تاثیر استاندارد حسابداری مالی اندونزیایی بر اساس اجرای IFRS برای دستگاه های مالی در بانک های تجاری اندونزیایی Impact Analysis Of Indonesian Financial Accounting Standard Based On The IFRS Implementation For Financial Instruments In The Indonesian Commercial Bank

۱٫ Introduction The presence of the banking industry is very important in raising funds from the public and then delivered back to the community, especially for business people, so the economy activity can run as expected to meet the product and service needs. With the competition level business banking services require increasingly complex business manager is constantly increasing with the level of transparency and accountability professionalism financial performance in order to compete on a global level. Another thing to do is how to minimize the various risks that will be encountered. For the risks that may occur can cause harm to the bank itself if it is not detected and managed properly. As is known, Statement of Financial Accounting Standards (SFAS) is a standard or norm that is used to prepare financial statements that the company has public accountability, it includes the corporate banking with corporate types that have public accountability because the report is given to the public. The statement of financial accounting standards is currently in the process of adopting full IFRS (International Financial Reporting Standard) with the year 2012 is the target of the adoption. In the year 2012 some of the Statement Financial Accounting Standards has come into effect. After the year 2012 for GAAP adjustment process must remain consistently performed, based on existing IFRS. There are institution that some who have adopted SFAS based on the IFRS  standards, such as SFAS 50 revised 2006 on Presentation and Disclosure of Financial Instruments (PPIK) and SFAS 55 on Financial Instruments Recognition and Measurement Revenues.. As is known, that the revised SFAS conducted by the Financial Accounting Standards Board has touched some component of a financial instrument used by many banks. Implementation, contained in SFAS 50 and SFAS 55 that will be effective on January 1, 2010. Now in Indonesia there are 125 numbers of commercial banks. But in this research we got the conclusion that only 11 commercial banks in Indonesia which adapt the new accounting standards based on the IFRS implementation. ۲٫ Research Objective The research Objective are: ۱٫ In order to explore whether there are differences in the presentation of the financial statements of national banks open in Indonesia before and after the adoption of Statement Financial Accounting Standard –based on the IFRS, from the period of 2009 until 2011 2. To understand the impact of adoption of IFRS on the financial performance of banks open in Indonesia. Research Framework: This research assumed a change in the value of financial assets of national banks open in Indonesia after the implementation of SFAS-based IFRS, with 2009 comparative period financial year, before the implementation of IFRS to GAAP-based 2010 after the adoption of IFRS-based GAAP (SFAS 50 and 55, revised 2006) .