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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management Attractive : Innovative Education Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Journal of Comprehensive Science Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review International Transactions on Education Technology (ITEE) Journal of Authentic Research Economic Development Analysis Journal Al Urwah : Sharia Economics Journal Studies in Economy and Public Policy
Etty Puji Lestari
Universitas Terbuka, Indonesia
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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 AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Afe, Bayu Ryantoro Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Alifuddin, Andreas Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Christian Mongan, Yohanes Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Setyorini Gunawan Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Faizul Mubarok Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianti, Laravita Prihastina Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kusumawati, Retno Ryani Kuswara, Dimas Puja Langgeng Ratnasari, Sri Lase, Sepandil Laras Lukas Purwoto M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nas, Wadzibah Nessa, Digusia Nugroho, Erwin Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Rahmawati, Rahmawati Ramdany, Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Ririn Budiarti Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Safitri, Julia Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila SITI PURYANDANI Siti Puryandani Siti Puryandani Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Susilo, Wahyu Setyo Budi Syuparman Syuparman Taufani Chusnul Kurniatun Tri Astuti Ramadhani Haliza Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wandah Wibawanto Wati, Lela Nurlaela Widyawan, Damar Wijayanto, Agus Dwi Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana, Yudhistira Yuyun, Yuyun