Historical Perspective dalam Standar Akuntansi Pemerintahan

Dwi Urip Wardoyo (Universitas Telkom Bandung)
Tommy Satrio Wicaksono (Universitas Telkom Bandung)
Teta Difara Anugrah Putri (Universitas Telkom Bandung)

Ulil Albab
Vol. 1 No. 2: Januari 2022

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).