Historical Perspective dalam Standar Akuntansi Pemerintahan
Abstract
The practice of accounting and financial reporting is very rapid, its development is not only in Indonesia but also in other countries. Before Indonesia's independence, the management of Indonesian state finances referred to the Indische Comptabiliteitswet (ICW) created by the Dutch colonial government. Provisions in the ICW, including provisions related to accountability for government financial management, continued to be used for decades after the declaration of independence of the Indonesian state. The development of government financial accounting and reporting in Indonesia has accelerated since the implementation of state financial reform. Currently, the government sets Government Accounting Standards (SAP).
Downloads
References
Hedriksen, and Van Breda. 2002. “Accounting Theory.”
Mardiasmo. 2004. Akuntansi Sektor Publik. II. edited by Andi. Yogyakarta.
Meckling. 2000. “Agency Theory.” 15.
Zeyn, Elvira. 2011. “Pengaruh Good Governance Dan Standar Akuntansi Pemerintahan Terhadap Akuntabilitas Keuangan Dengan Komitmen Organisasi Sebagai Pemoderasi.” Jurnal Reviu Akuntansi Dan Keuangan 1(1):21. doi: 10.22219/jrak.v1i1.497.
Purwanti, Lilik. 2018. “Apakah Standar Akuntansi Pemerintahan Berbasis Akrual Membawa Berkah?” Jurnal Akuntansi Multiparadigma (165):173–91. doi: 10.18202/jamal.2018.04.9011.
Kurrohman, Taufik, and Agus Freddy Maradonna. 2015. “Akuntansi, Kekuatan, Pengetahuan: Peran Akuntansi Dalam Membangun Peradaban.” Jurnal Akuntansi Universitas Jember 10(1):41. doi: 10.19184/jauj.v10i1.1244.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Dwi Urip Wardoyo, Tommy Satrio Wicaksono, Teta Difara Anugrah Putri
This work is licensed under a Creative Commons Attribution 4.0 International License.