## Nhoroondo yekuvandudzwa kweAccounting muIndonesia
### Nhanganyaya
Kuverengera mari inzira yekuyera, kugadzirisa, uye kutaurirana ruzivo rwemari runobatsira pakuita sarudzo dzezvehupfumi. MuIndonesia, kuverengera mari kwave nekuvandudzwa kukuru kubva pakatanga kushandiswa. Muchinyorwa chino, tichanyatsoongorora nhoroondo yekuverengera mari muIndonesia, kubva munguva yekoloni kusvika munguva yemazuva ano.
### Nguva yeMakoloni eDutch
Nhoroondo yekuverenga mari muIndonesia yakatanga munguva yehutongi hweDutch. Munguva iyi, masangano akadai seDutch East India Company (VOC) nedzimwe makambani eDutch akaita basa guru mukuisa masisitimu ekuverenga mari ekuMadokero muzvitsuwa. Sisitimu yekuverenga mari yakashandiswa yaive isina kunyanya kukosha uye yakatarisana nekuchengetedza zvinyorwa zvezvinodiwa zvehutungamiriri zvemakambani ekutengeserana eDutch.
Mukupera kwezana remakore rechi19, maDutch akatanga zvikoro zvehunyanzvi (Handelsschoolen) muIndonesia, izvo zvakazova nzvimbo dzedzidzo yebhizinesi nemabhuku ekuverenga mari. Chimwe chezvikoro zvakakurumbira chaive Recht en Handelsschool muJakarta, chakavambwa muna 1918. Vazhinji vevakapedza kudzidza ava vakaenderera mberi nekushanda mumasangano ehurumende neakazvimirira, vachiunza ruzivo rwavo rwemitemo yemabhuku ekuverenga mari munzvimbo dzebhizinesi dzemuno.
### Nguva Yerusununguko Rwekutanga
Kuzvitonga kweIndonesia muna 1945 kwakaratidza shanduko huru munhoroondo ye accounting munyika. Munguva iyi, Indonesia yakatanga kugadzira system ye accounting yakazvimirira yakagadzirirwa zvinodiwa nemamiriro emuno. Accounting yakanga isisatongwe nemaitiro nemaitiro ekunze, kunyangwe misimboti yakawanda yakabva kunyika dzekuMadokero, kunyanya Netherlands neUnited States, yakanga ichiri kushandiswa.
Muna 1957, Business Administration Education (PAN) yeIKIP Bandung yakatanga makosi ekuverenga mabhuku, zvichiteverwa nekugadzwa kwemafaculty ekuverenga mabhuku nemadhipatimendi mune mamwe mayunivhesiti, akadai seYunivhesiti yeIndonesia neYunivhesiti yeGadjah Mada. Izvi zvakaratidza kutanga kwekuvandudzwa kwakarongeka uye kwakarongeka kwevashandi mumunda wekuverenga mabhuku.
### Nguva Yekare Nenguva Yekare
Pasi pehutongi hwaSukarno, hupfumi hweIndonesia hwakasangana nematambudziko akasiyana-siyana, anosanganisira kuendeswa kwemakambani eDutch munyika yese pamwe nekusagadzikana kwehupfumi kwakakanganisa kukura kwe accounting. Zvisinei, mamiriro ezvinhu akachinja nekuchinja kwehurumende yeNew Order pasi paSuharto. Hurumende yeNew Order yakatarisana zvakanyanya nekuvandudzwa kwehupfumi uye kuvandudzwa kwemazuva ano, izvo zvakakanganisa zvakananga kukura kwe accounting.
Muna 1973, hurumende yeIndonesia yakagadzira Indonesian Institute of Accountants (IAI), iyo yaida kugadzira mitemo yekuverenga mabhuku uye kodhi yetsika dzebasa rekuverenga mabhuku. Iri raive danho rakakosha mukugadzira hurongwa hwepamutemo hwemaitiro ekuverenga mabhuku muIndonesia, kusanganisira kushandiswa kweGenerally Accepted Accounting System (SAK), iyo inotevedzera misimboti yekuverenga mabhuku yepasi rose.
Munguva iyi, makambani mazhinji emakambani makuru akatanga kupinda mumusika weIndonesia, achikurudzira kugamuchirwa kwemitemo yekuverenga mari yepasi rose kuti isangane nezvinodiwa nevanotengesa mari vekunze uye kukurudzira manejimendi ari pachena. Zvirongwa zvekuverenga mari mumayunivhesiti zvakavawo nekuvandudzwa kwemhando yepamusoro sezvo zvidzidzo zvehunyanzvi zvakagadziriswa kuti zvienderane nekufambira mberi kwenyika zvakatanga kuitwa.
### Nguva yeReformation
Kugadziriswa kwezvematongerwo enyika nehupfumi kwa1998 kwakaunza shanduko huru kuzvikamu zvakasiyana-siyana muIndonesia, kusanganisira accounting. Kujeka uye kuzvidavirira kwakava chinhu chikuru chakanyanya kutariswa mushure medambudziko rehupfumi rekupera kwema1990, iro rakafumura huori hwakapararira uye kusarongeka kwemishumo yemari yemakambani .
Nechinangwa chekuvandudza mhando yemishumo yemari uye chivimbo chevanoisa mari, muna 2008, Bhodhi reMazinga eKubhadhara Mari (DSAK) pasi peIndonesian Institute of Accountants (IAI) rakatanga kushandisa zvishoma nezvishoma Mazinga eKubhadhara Mari eNyika (IFRS). Iri raive danho guru mukubatanidza mitemo yekubhadharisa mari yeIndonesia nemirairo yepasi rose, zvichiita kuti maitiro ekuongorora ave nyore nevaya vanoisa mari pasi rose uye kuwedzera kukwikwidzana kwemakambani eIndonesia mumusika wepasi rose.
Kushandiswa kweIFRS muIndonesia kuri kuitwa nenzira inopatsanurwa kuti makambani awane nguva yekuchinja. Semuenzaniso, kutanga musi wa1 Ndira 2012, masangano ese ari kushuma pachena muIndonesia aifanira kugadzirira magwaro avo emari zvichienderana neStatements of Financial Accounting Standards (PSAK) iyo yatotaura nezveIFRS.
### Zvakaitika Munguva Pfupi Uye Matambudziko Eramangwana
Pamwe chete nekuvandudzwa kwetekinoroji yeruzivo, maakaundi muIndonesia akachinjawo nekushandiswa kwemasystem eakaundi akavakirwa patekinoroji, akadai seEnterprise Resource Planning (ERP) uye kushandiswa kwesoftware yeakaundi yepamusoro. Izvi zvinobatsira kuvandudza kushanda zvakanaka uye kururama kwemishumo yemari uye zvinogonesa mishumo chaiyo, iyo inobatsira zvikuru pakuita sarudzo.
Kuchinja kwedhijitari kunounzawo matambudziko matsva, anosanganisira njodzi dzekuchengetedzwa kwedata uye kudiwa kwehunyanzvi hutsva hwekutarisira masisitimu emazuva ano ekuverenga maakaundi. Nyanzvi dzezve accounting dzinofanira kuve dzinochinjika uye kukudziridza hunyanzvi hwetekinoroji uye kunzwisisa kwekuongorora data.
Rimwe dambudziko rakatarisana naro nderekuiswa kwemitemo yekuverenga mari yemakambani madiki, madiki, uye epakati (MSMEs). MuIndonesia, makambani madiki ane basa guru muhupfumi, asi mazhinji haasati atora mitemo yakanaka yekuverenga mari. Izvi zvave chinangwa chehurumende nemasangano akasiyana-siyana kuti vagadzire mitemo yekuverenga mari iri nyore, asi ichiri pachena uye ine mutoro kune makambani madiki.
### Kuvhara
Nhoroondo yekuvandudzwa kwe accounting muIndonesia inoratidza rwendo rurefu rwakazadzwa nekuchinja kwehupfumi, zvematongerwo enyika, uye tekinoroji. Kubva munguva yekoloni kusvika munguva yemazuva ano, accounting muIndonesia yakaramba ichichinja kuenda kune system inoshanda zvakanaka uye yakajeka inoenderana nezvinodiwa nenyika dzese.
Remangwana rezvekuverenga mari muIndonesia richawedzera kuoma nekuda kwekufambira mberi kwetekinoroji uye zvinodiwa nekudyidzana kwenyika dzese, izvo zvinoda kushandiswa kwemitemo yakabatana uye yakakwira. Kuburikidza nedzidzo yakavandudzwa, tekinoroji, uye mitemo iri nani, zvinotarisirwa kuti zvekuverenga mari muIndonesia zvinogona kuramba zvichikura uye zvichibatsira mukukura kwehupfumi hwenyika.
