bisnisrakyat.id - Accounting in the world began to be introduced by Luca Pacioli through his book entitled "Summa de Arithmatica, Geometrica Proportioni et Proportionalita". Luca Pacioli began to introduce the double-entry bookkeeping system which is currently known as debit and credit. In Indonesia, accounting first appeared around 1642. While written evidence of financial records of the Amphioen Societeit company in Jakarta in 1747. The company used a double entry bookkeeping system which was implemented during the Dutch colonial period.
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In 1907, evidence of the auditing process was found in Indonesia. In that year, Van Schagen came who was a member of NIVA. Van Schagen's arrival was also the beginning of the establishment of the state accounting office in 1915. The establishment of a public accounting office in Indonesia for the first time was officially in 1918 by Frese & Hogeweg which was used to control the financial system of Dutch companies. Indonesia began to lack accountants during the Japanese occupation, because previously the position was almost entirely filled by the Dutch. This triggered an idea from Mr. Slamet to open an accounting course to fill the vacant position.
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The next development of accounting was marked by the establishment of the Indonesian Accounting Association in 1957. Accounting was developed as a science that was disseminated through higher education levels. Initially, Indonesia adopted a continental system, because at that time it was under the control of the Dutch government during the colonial period. As the Dutch left Indonesia, the continental system was replaced by an Anglo-Saxon-based system adopted from America. The first factor underlying the replacement of the accounting system was the West Irian confrontation in 1957. This incident caused all students who were studying in the Netherlands to be recalled to Indonesia and sent to study in countries other than the Netherlands, including America.
In 1960 there were 3 higher education institutions that established accounting departments, namely the University of North Sumatra, Padjajaran University, and Airlangga University. Four years later, Universitas Gadjah Mada also established an accounting department, namely in 1964. In 1990, a special college was established, called the Institute of Financial Sciences at the State Accountancy College or better known as STAN. Since then, many universities have opened accounting departments with various special programs.
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Furthermore, accounting in Indonesia has developed very rapidly, which is marked by many parties paying special attention. The development of the accounting system in Indonesia began with the implementation of bookkeeping in several companies. In addition, an audit system was also developed to control finances as seen from the accounting system. Accounting has received special attention from businesses globally because its interpretation can be used to make financial decisions.