期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2006
卷号：3
期号：1
页码：1-24
DOI：10.21002/jaki.2006.01
语种：Indonesian
出版社：Universitas Indonesia
摘要：A development of accounting analysis has been a reflection ofa 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 that accounting in Indonesia actually has been recognised since an ancient kingdom era.Some accounting practices,such as a tarif" of upeti gnd mahar,have existed in ancient kingdom traditions.This means that accounting,whether in private and,public sectors,has been implemented in the past.An economic recession has affected the telecommunication industry dramatically.Profit felt and a business slumped in the 1930s.A sustainability of colonial was a driver ofa 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.
