A Review of the Accounting Role in Ancient and Colonial Period: A Case Study of Indonesian Telecommunication Industry  

Oleh:

Bastian, Indra

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 3 no. 1 (Jul. 2006), page 1-24.
Topik: Accounting Role; Telecommunication; History; Colonialism
Fulltext: AA71_03-01_Indrav Bastian.pdf (689.56KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

A development of accounting analysis has been a reflection of a linkage among government, industry and company. In this paper, the linkage has been legitimated as political factors dominated a development of telecommunication industry and its companies. One of main findings is taht accounting in Indonesia actually has been recognised since an ancient kingdom era. Some accounting practices, such as a tariff of upeti and mahar, have existed in ancient kingdom traditins. THis means that accounting,w hether in private and public sectors, has been implemented in the past. An economic recession has affected the telecommunication industy dramatically. Profit felt and a business slumped in the 1930s. A sutainability of colonial was a driver of a japanese government's policy on an Indonesian accounting education. The aim of the policy is to establish an administrative capability for a future colonisation government. In fact, the Indonesians took an advantage of this opportunity to support their independence movement. So, we can conclude that the accounting problems were unique in each period.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali