PERGESERAN DARI SISTEM AKUNTANSI KONTINENTAL KE SISTEM AKUNTANSI ANGLO-SAXON DI INDONESIA

Mahendra Adhi  Nugroho; Nida  Aulia; Hanifah  Lestari; Budi Tiara  Novitasari

doi:10.53363/yud.v3i3.84

Authors

Mahendra Adhi Nugroho Universitas Negeri Yogyakarta
Nida Aulia Universitas Negeri Yogyakarta
Hanifah Lestari Universitas Negeri Yogyakarta
Budi Tiara Novitasari Universitas Negeri Yogyakarta

DOI:

https://doi.org/10.53363/yud.v3i3.84

Keywords:

Transition of accounting system, continental accounting system, Anglo-Saxon accounting system, Transisi sistem akuntansi, sistem akuntansi kontinental, sistem akuntansi Anglo-Saxon

Abstract

The development of the accounting system in Indonesia began with the continental accounting system during the Dutch period, then changed to the Anglo-Saxon accounting system due to the large number of international transactions. The research method in this article is through a qualitative approach where the data collection technique is carried out by library research and the data analysis method used in this study is descriptive analysis. The data source used is secondary data. This study explains the changes and the advantages and disadvantages of both accounting systems. The final section of this study discusses how technology can affect the transition of the continental accounting system to the Anglo-Saxon accounting system. This study is expected to provide another perspective on how accounting system practices can change according to their environment

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References

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