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All Journal Ulil Albab
Tommy Satrio Wicaksono
Universitas Telkom Bandung
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Historical Perspective dalam Standar Akuntansi Pemerintahan Dwi Urip Wardoyo; Tommy Satrio Wicaksono; Teta Difara Anugrah Putri
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2: Januari 2022
Publisher : CV. Ulil Albab Corp

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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).
Co-Authors Dwi Urip Wardoyo Teta Difara Anugrah Putri