{"id":6174,"date":"2026-06-05T05:00:00","date_gmt":"2026-06-04T22:00:00","guid":{"rendered":"https:\/\/www.ksap.org\/sap\/?p=6174"},"modified":"2026-06-04T17:00:54","modified_gmt":"2026-06-04T10:00:54","slug":"intermezo-2-manajemen-keterbukaan","status":"publish","type":"post","link":"https:\/\/www.ksap.org\/sap\/intermezo-2-manajemen-keterbukaan\/","title":{"rendered":"Intermezo 2 : MANAJEMEN KETERBUKAAN"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/06\/image-2.png\"><img loading=\"lazy\" decoding=\"async\" width=\"255\" height=\"300\" src=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/06\/image-2.png\" alt=\"\" class=\"wp-image-6175\"\/><\/a><\/figure>\n\n\n\n<p><strong>Sajian Dr Jan Hoesada, Komite Kerja KSAP<\/strong><\/p>\n\n\n\n<p><strong>PENDAHULUAN<\/strong><\/p>\n\n\n\n<p>Keterbukaan manajemen entitas apapun tergantung pada:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hukum positif cq kewajiban pengungkapan kepada pemangku kepentingan tertentu. Didalam budaya dan hukum-adat masyarakat tertentu, kebohongan pasangan hidup menyebabkan perceraian.<\/li>\n\n\n\n<li>Keterbukaan konsekuensional, misalnya karena menerapkan Standar Kepemerintahan Nan-Baik (<em>Good Governance<\/em>) maka entitas harus menerapkan manajemen keterbukaan versi GCG internasional. Hukum perpajakan biasanya menuntut WP membuka segala hal terkait perhitungan kewajiban pajak tahunan. Bila membuat LK berbasis SAK maka datanglah kewajiban pengungkapan-paripurna ( full disclosure). Era-digital menimbulkan budaya digital, antara lain budaya keterbukaan informasi tertentu.<\/li>\n\n\n\n<li>Pilihan strategis, karena keterbukaan info \u00a0tertentu menguntungkan entitas. Keterbukaan menjadi strategi terpilih karena menguntungkan entitas pelaku manajemen keterbukaan. <a href=\"https:\/\/www.ksap.org\/sap\/wp-content\/uploads\/2026\/06\/ARTIKEL-PAK-JAN-MANAJEMEN-KETERBUKAAN-JUNI-2026-1.pdf\">Selanjutnya &#8230;..<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sajian Dr Jan Hoesada, Komite Kerja KSAP PENDAHULUAN Keterbukaan manajemen entitas apapun tergantung pada:<\/p>\n","protected":false},"author":169,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,18,6],"tags":[],"class_list":{"0":"post-6174","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-article","7":"category-artikel","8":"category-publikasi","9":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/users\/169"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/comments?post=6174"}],"version-history":[{"count":2,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6174\/revisions"}],"predecessor-version":[{"id":6178,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/posts\/6174\/revisions\/6178"}],"wp:attachment":[{"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/media?parent=6174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/categories?post=6174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksap.org\/sap\/wp-json\/wp\/v2\/tags?post=6174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}