Implementasi Bahasa Baku pada Laporan Keuangan

Abstract

Company financial reports that are seen and read by all parties must be prepared using linguistic rules, especially in standard language so that they are easy to read. Therefore, it is very important to use Indonesian so that it is easy to read. When making financial reports, there are several things that must be considered when using Indonesian. Standard, short and easy to understand language is one of them. This research method is qualitative, and uses a literature study approach with data collected from various relevant literature sources, such as financial reports, indexed scientific journals, and standard language textbooks. One important way for organizations to convey financial information to interested parties is through financial reports. Therefore, it is important for financial reports to be accessible and understandable to people unfamiliar with accounting or finance. To make financial reports easier for readers to understand, the use of language must comply with standard linguistic rules. Training on the importance of clear and standard language and the application of appropriate language principles is very important for preparers of financial reports.