Not many people know what role the government of the Netherlands and accounting developments in Indonesia and the world. Netherlands, the country's actualization process that has been running for hundreds of years, have contributed to the implementation of global accounting.
Accounting has actually been around since man began to count and make a record, which was originally used to it by using stone, wood, leaves and even according to the level of human culture at the time. In the fifteenth century came the development and expansion of trade by Venetian merchants. The development of this trade led to the time it needs a better system of records, thereby accounting also began to flourish.
Furthermore, Indonesia was initially adopt the continental system, as used in the Netherlands at that time. This system is also called the order book, which is actually not the same as accounting, bookkeeping which involves activities that are constructive of the listing process, peringkasan, checklists and other activities aimed at creating accounting information based on the data. While accounting related activities that are constructive and analytical activities such as analysis and interpretation based on accounting information. So it can be concluded that the books are part of the accounting.
At the time the Dutch came to Indonesia, about the 16th century, they came up with the purpose to trade. Then they form a union Dutch Airlines, known as Vereenidge Campagnie Oost Indische (VOC) established in 1602. End of the 18th century VOC decline and finally dissolved on December 31, 1799. In that period, VOC obtain a monopoly of the spice trade carried out by force in Indonesia, where the number of trade transactions, both the frequency and value continues to increase over time. In that year the Dutch airline was likely to records of financial transactions mutation. In that connection, Ans Saribanon Sapiie (1980), argued that according to Stible and Stroomberg, authentic evidence of accounting records in Indonesia at least we have the middle of the 17th century.
After VOC tauhn disbanded in 1799, power was taken over by the Kingdom of the Netherlands, the Dutch colonial era began in 1800-1942. At that time, note books emphasis on debit and credit mechanisms, which among other things found in books Amphioen Socyteit engaged in the distribution of opium or morphine (amphioen) which is a monopoly business in the Netherlands. Its accounting records system is a modification of Venice-Italy, and may not find a conceptual framework to develop a system of records because the condition is so much emphasis on trade practices solely for the benefit of the Dutch company.
Subsequent developments have started bookkeeping abandoned people. In Indonesia the company or person applying more and more Anglo-Saxon accounting system. Development of Anglo-Saxon accounting system in Indonesia due to the foreign investment in Indonesia that have a positive impact on the development of accounting, as most foreign investment accounting system using the United States (Anglo Saxon). Another cause of most of those involved in development activities completed his education in American accounting, then apply the science of accounting in Indonesia.
By looking at the facts above, although only the history of the public may not listen, we can infer how powerful the Dutch educational axiom. Their contribution is not only a positive impact on the accounting Indonesia, but also for accounting kuangan foundation of the world. And it is not surprising that the Dutch established as one of the world's best educational destinations.
REFERENSI : http://kompetiblog2011.studidibelanda.com/news/2011/05/10/602/pengaruh_belanda_dalam_perkembangan_akuntansi_indonesia.html
