Accounting & Bookkeeping · KBLI 62010

Investor-Ready Startup Accounting

SaaS revenue recognition, ESOP valuation, and funding round accounting for tech startups

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What usually goes wrong

  • ESOP & Share-Based Payment

    Startups grant ESOPs to employees — must be recorded at fair value per PSAK 53, significantly impacting P&L.

  • Funding Round Accounting

    Each funding round (Seed, Series A, B) uses different instruments: SAFE, convertible note, preferred shares — accounting treatment varies significantly.

  • Runway & Cash Burn Monitoring

    Startups must track runway (months remaining in cash) and burn rate — critical metrics for investors and board decisions.

What we do

  1. 01

    ESOP Valuation & Accounting

    Fair value option pricing (Black-Scholes/binomial) and amortization over vesting period per PSAK 53.

    • PSAK 53 compliant
    • Investor-ready reporting
    • Tax planning for ESOP
  2. 02

    Cap Table & Funding Instrument Accounting

    Capitalization table management and proper accounting for convertible notes, SAFEs, and preferred equity.

    • Accurate cap table
    • Clear dilution visibility
    • Audit ready
  3. 03

    Startup Financial Dashboard

    Real-time dashboard for key metrics: MRR, ARR, churn, CAC, LTV, runway, and burn rate.

    • Faster decision making
    • Investor communication
    • Operational discipline

Related regulations

  • PSAK 72

    Revenue

    Revenue recognition for SaaS, marketplace, and digital platforms

  • PSAK 19

    Intangible Assets

    Capitalization of platform and software development costs

  • PSAK 53

    Share-Based Payments

    ESOP and stock option accounting for startup equity incentives

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How is startup ESOP accounted for?

PSAK 53: (1) Grant date — fair value per Black-Scholes/binomial model, (2) Vesting period — amortize as compensation expense over typical 4-year vesting with 1-year cliff, (3) Exercise — Dr. Cash (strike price), Cr. Equity. ESOP expense can be significant — billions of rupiah annually for high-growth startups.

What is the difference between SAFE and convertible note accounting?

SAFE (Simple Agreement for Future Equity): not debt — recorded as equity (PSAK 50). Convertible note: debt with conversion option — recorded as financial liability at amortized cost with embedded derivative at fair value. SAFE is simpler — no interest, no maturity. Convertible note has accrued interest and conversion discount (15-25%).

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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