Sejarah Akuntansi di Indonesia #TutorialAkuntansidanPerpajakan

Summary

This video explores the history of accounting in Indonesia, tracing its roots back to 1642 when traders from abroad introduced financial recording practices. The Dutch, Portuguese, and Spanish are credited with bringing accounting knowledge to Indonesia, influenced by Roman practices. By 1747, accounting was partially implemented, but it became more structured in 1870 with the influx of foreign investment. In 1952, accounting was formally taught in universities, and the Indonesian Accountants Association (IAI) was established in 1957 to guide its development. Over time, the IAI expanded, establishing new sections for public accountants and educator accountants.

Takeaways

• 😀 Accounting history in Indonesia dates back to 1642 when traditional society started recognizing financial recording practices.
• 😀 Traders from abroad, particularly from the Netherlands, Portugal, and Spain, brought accounting knowledge to Indonesia during the 17th century.
• 😀 The concept of accounting in Indonesia was first seriously applied in 1642, though it was not fully implemented until 1747.
• 😀 The theory of accounting was partially applied until 1870, after the abolition of the forced cultivation policy.
• 😀 The abolishment of forced cultivation led to increased foreign investment, particularly from the Dutch, prompting a more serious use of accounting in Indonesia.
• 😀 In 1952, universities in Indonesia began teaching accounting, with the University of Indonesia being the first institution to offer it.
• 😀 The Indonesian Accountants Association (IAI) was founded on October 17, 1957, to guide the development of accounting in the country.
• 😀 The first regulation to award accountant degrees in Indonesia was established on December 23, 1957, under Law Number 34 of 1954.
• 😀 The Indonesian Accountants Association (IAI) played a significant role in establishing accounting regulations and maintaining their integrity in Indonesia.
• 😀 In its later development, the IAI created two key organizations: the Public Accountant Section in 1978 and the Educator Accountant Section in 1980.

Q & A

When did accounting first appear in Indonesia?

Accounting in Indonesia first appeared in 1642, when traditional society began to become familiar with financial recording, including calculating profit and loss.

Which countries introduced the concept of accounting in Indonesia?

The concept of accounting in Indonesia was first introduced by the Netherlands, Portugal, and Spain, who brought this knowledge from Rome.

What role did foreign traders play in the development of accounting in Indonesia?

Foreign traders, especially from Europe, introduced the knowledge of financial recording and accounting to Indonesia, influencing its early adoption.

When did accounting begin to be more seriously applied in Indonesia?

Accounting began to be applied more seriously in Indonesia in 1870 after the abolition of the forced cultivation regulation (PP) and the influx of foreign investment, particularly from the Dutch.

When did Indonesian universities start teaching accounting to students?

In 1952, universities in Indonesia, particularly the University of Indonesia, began teaching accounting to students.

What was the significance of October 17, 1957, in Indonesian accounting history?

On October 17, 1957, the Indonesian Accountants Association (IAI) was officially established to guide the development of accounting and improve accounting education.

How did the Indonesian government regulate the awarding of accountant degrees?

The regulation for awarding accountant degrees was established on December 23, 1957, under Law Number 34 of 1954. However, the Indonesian Accountants Association (IAI), not the government, implemented this regulation.

What additional organizations were created by the Indonesian Accountants Association (IAI)?

The Indonesian Accountants Association (IAI) created two new organizations: the Public Accountant Section in 1978 and the Educator Accountant Section in 1980.

What was the role of the Indonesian Accountants Association (IAI) in the development of accounting in Indonesia?

The Indonesian Accountants Association (IAI) played a crucial role in maintaining accounting regulations in Indonesia, promoting the profession, and guiding its development.

Why did accounting begin to develop more rapidly in Indonesia after 1870?

Accounting developed more rapidly in Indonesia after 1870 due to the abolition of the forced cultivation regulation (PP) and the subsequent influx of foreign investment, particularly from Dutch investors, who required financial order and accounting systems.