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All Journal AKMENIKA Journal of Comprehensive Science West Science Business and Management
Kusumawati, Retno Ryani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Journal : Journal of Comprehensive Science

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The Transformation and Evolution of Financial Reporting in Indonesia: A Historical Review and Its Manifestation in Financial Management Kusumawati, Retno Ryani; Rahmawati, Rahmawati; Lestari, Etty Puji; Safitri, Julia
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4115

Abstract

This research explores the historical development and transformation of financial reporting in Indonesia and its implications for financial management. Using a literature review approach, the research traces the evolution of reporting practices from colonial-era bookkeeping systems to the adoption of IFRS-based standards and the emergence of digital financial reporting. The findings reveal that changes in financial reporting represent more than technical or administrative adjustments; rather, they reflect a broader shift in the role of financial statements as instruments for internal decision-making and strategic financial control. This transformation is closely associated with several important regulatory milestones, including the establishment of the Ikatan Akuntan Indonesia (IAI), the issuance of Standar Akuntansi Keuangan (SAK), the convergence with International Financial Reporting Standards (IFRS), and the introduction of simplified standards such as SAK EMKM designed for micro, small, and medium-sized enterprises. This article contributes to academic discussions by conceptually linking financial reporting with managerial functions and by providing both theoretical and practical insights. In addition, it identifies opportunities for future empirical research, particularly concerning the effectiveness of financial reporting systems in supporting contemporary financial management practices
Co-Authors Asih, Retika Najmamulat Cecep Warman Debataraja, Lorhenson Etty Puji Lestari Febrianata, Eka Hannibal, Hannibal Rahmawati, Rahmawati Safitri, Julia Sucihati, Sucihati