## Umlando Wokuthuthukiswa Kwezimali e-Indonesia
### Isingeniso
I-Accounting uhlelo lokulinganisa, ukucubungula, kanye nokuxhumana ngolwazi lwezezimali oluwusizo ekwenzeni izinqumo zomnotho. E-Indonesia, i-akhawuntingi iye yathuthuka kakhulu selokhu yethulwa. Kulesi sihloko, sizohlola ngokujulile umlando we-akhawuntingi e-Indonesia, kusukela enkathini yobukoloniyali kuya enkathini yanamuhla.
### Isikhathi Sasekoloni LaseDashi
Umlando wokubalwa kwezimali e-Indonesia waqala ngesikhathi sobukoloni baseDashi. Phakathi nalesi sikhathi, izikhungo ezifana neDutch East India Company (VOC) kanye nezinye izinkampani zaseDashi zadlala indima ebalulekile ekusebenziseni izinhlelo zokubalwa kwezimali zaseNtshonalanga eziqhingini. Uhlelo lokubalwa kwezimali olusetshenzisiwe lwaluyinto evamile futhi lugxile ekugcinweni kwamarekhodi ezidingo zokuphatha zezinkampani zokuhweba zaseDashi.
Ngasekupheleni kwekhulu le-19, amaDashi asungula izikole zokuhweba (i-Handelsschoolen) e-Indonesia, kamuva ezaba yizikhungo zemfundo yebhizinisi kanye ne-accounting. Esinye sezikole ezidumile kakhulu kwakuyi-Recht en Handelsschool eJakarta, eyasungulwa ngo-1918. Abaningi balaba baphothule baqhubeka nokusebenza ezikhungweni zikahulumeni nezizimele, beletha ulwazi lwabo ngezimiso zokubalwa kwezimali endaweni yebhizinisi lendawo.
### Isikhathi Sokuzimela Kwasekuqaleni
Ukuzimela kwe-Indonesia ngo-1945 kwaphawula ushintsho olukhulu emlandweni wezimali ezweni. Phakathi nalesi sikhathi, i-Indonesia yaqala ukuthuthukisa uhlelo lokubala oluzimele kakhulu oluhambisana nezidingo nezimo zendawo. Ukubalwa kwezimali kwakungasabuswa yimikhuba nezindinganiso zakwamanye amazwe, yize izimiso eziningi ezivela emazweni aseNtshonalanga, ikakhulukazi iNetherlands ne-United States, zazisamukelwa.
Ngo-1957, i-Business Administration Education (PAN) ye-IKIP Bandung yaqala izifundo zokubala, kwalandela ukusungulwa kwama-faculty kanye neminyango yokubala kwamanye amanyuvesi, njenge-University of Indonesia kanye ne-Gadjah Mada University. Lokhu kwaphawula ukuqala kwentuthuko ehlelekile nehlelekile yezinsizakusebenza zabantu emkhakheni wokubala.
### Isikhathi Sohlelo Oludala kanye Nesikhathi Sohlelo Olusha
Ngaphansi kokubusa kukaSukarno, umnotho wase-Indonesia wabhekana nezinselelo ezahlukahlukene, okuhlanganisa ukwenziwa kwezinkampani zaseDashi zibe ngaphansi kukahulumeni kanye nokunye ukungazinzi komnotho okwathinta intuthuko yokubalwa kwezimali. Kodwa-ke, isimo sashintsha ngokushintshela kuhulumeni we-New Order ngaphansi kukaSuharto. Uhulumeni we-New Order wagxila kakhulu ekuthuthukisweni komnotho kanye nokuthuthukiswa kwesimanje, okwaba nomthelela oqondile ekuthuthukisweni kokubalwa kwezimali.
Ngo-1973, uhulumeni wase-Indonesia wasungula i-Indonesian Institute of Accountants (IAI), eyayihlose ukuthuthukisa amazinga e-accounting kanye nekhodi yokuziphatha yomsebenzi we-accounting. Lesi kwakuyisinyathelo esibalulekile ekusunguleni uhlaka olusemthethweni lomkhuba we-accounting e-Indonesia, okuhlanganisa nokuqaliswa kwe-Generally Accepted Accounting System (SAK), enamathela ezimisweni ze-accounting zomhlaba wonke.
Phakathi nalesi sikhathi, izinkampani eziningi zamazwe ngamazwe zaqala ukungena emakethe yase-Indonesia, zikhuthaza ukwamukelwa kwezindinganiso zokubalwa kwezimali zamazwe ngamazwe ukuze kuhlangatshezwane nezidingo zabatshalizimali bangaphandle futhi kukhuthazwe ukuphathwa okusobala kakhudlwana. Izinhlelo zokubalwa kwezimali emanyuvesi nazo zathola ikhwalithi ethuthukisiwe njengoba izifundo ezisekelwe emakhono ezivumelaniswe nentuthuko yomhlaba wonke zaqala ukusetshenziswa.
### Isikhathi SeNguquko
Izinguquko zezombusazwe nezomnotho zango-1998 zaletha izinguquko ezinkulu emikhakheni eyahlukene e-Indonesia, okuhlanganisa nokubalwa kwezimali. Ukucaca kanye nokuziphendulela kwaba yinto ebalulekile ngemuva kwenkinga yezomnotho ngasekupheleni kweminyaka yama-1990, eyadalula inkohlakalo esakazekile kanye nokungahambi kahle ekubikeni kwezezimali kwezinkampani .
Ngomgomo wokuthuthukisa ikhwalithi yokubika ngezezimali kanye nokuzethemba kwabatshalizimali, ngo-2008, iBhodi Yezindinganiso Zokubalwa Kwezimali (i-DSAK) ngaphansi kwe-Indonesian Institute of Accountants (IAI) yaqala kancane kancane ukwamukela Izindinganiso Zokubika Zezezimali Zomhlaba Wonke (i-IFRS). Lesi kwakuyisinyathelo esikhulu ekuvumelaniseni izindinganiso zokubalwa kwezimali zase-Indonesia nezindinganiso zomhlaba wonke, okwenza inqubo yokuhlola ibe lula ngabatshalizimali bomhlaba wonke kanye nokuthuthukisa ukuncintisana kwezinkampani zase-Indonesia emakethe yamazwe ngamazwe.
Ukuqaliswa kwe-IFRS e-Indonesia kuqaliswa ngendlela ehlukaniswe ngezigaba ukuze kunikezwe izinkampani isikhathi sokuzivumelanisa nezimo. Isibonelo, kusukela ngoJanuwari 1, 2012, zonke izinhlangano ezibika esidlangalaleni e-Indonesia kwakudingeka zilungiselele izitatimende zazo zezimali ngokuhambisana ne-Statements of Financial Accounting Standards (PSAK) esevele ibhekisela ku-IFRS.
### Intuthuko Yamuva Nezinselele Zesikhathi Esizayo
Kanye nokuthuthukiswa kobuchwepheshe bolwazi, ukubalwa kwezimali e-Indonesia kuye kwashintsha nokusetshenziswa kwezinhlelo zokubalwa kwezimali ezisekelwe kubuchwepheshe, njenge-Enterprise Resource Planning (ERP) kanye nokusetshenziswa kwesofthiwe yokubala eyinkimbinkimbi kakhulu. Lokhu kusiza ukuthuthukisa ukusebenza kahle nokunemba kokubika ngezezimali futhi kuvumela ukubika ngesikhathi sangempela, okuwusizo kakhulu ekwenzeni izinqumo.
Ukuguqulwa kwedijithali kudala nezinselele ezintsha, okuhlanganisa izingozi zokuphepha kwedatha kanye nesidingo samakhono amasha okuphatha izinhlelo zesimanje zokubala imali. Ochwepheshe bezokubala imali kumele manje babe nezimo eziguquguqukayo futhi bathuthukise amakhono obuchwepheshe kanye nokuqonda ukuhlaziywa kwedatha.
Enye inselele ebhekene nayo ukuqaliswa kwezindinganiso zokubalwa kwezimali zamaBhizinisi Amancane, Amancane, kanye namaPhakathi (ama-MSME). E-Indonesia, ama-MSME adlala indima ebalulekile emnothweni, kodwa amaningi awakazisebenzisi izimiso zokubalwa kwezimali ezinengqondo. Lokhu sekuyinto ebalulekile kuhulumeni kanye nezikhungo ezahlukahlukene ezihlobene ukuthuthukisa amazinga okubalwa kwezimali alula, kodwa asabonakala futhi aphendulayo kuma-MSME.
### Ukuvala
Umlando wokuthuthukiswa kwezimali e-Indonesia ubonisa uhambo olude olugcwele ukuguquguquka kanye nokuzivumelanisa nezinguquko esimweni sezomnotho, sezepolitiki kanye nezobuchwepheshe. Kusukela enkathini yamakoloni kuya enkathini yanamuhla, ukubalwa kwezimali e-Indonesia kuye kwaqhubeka nokuguquka kuya ohlelweni olusebenza kahle, olusobala oluhambisana nezindinganiso zomhlaba wonke.
Ikusasa lokubalwa kwezimali e-Indonesia lizoba yinselele ngokuya ngokuthuthuka kwezobuchwepheshe kanye nezidingo zomhlaba wonke, ezidinga ukusetshenziswa kwezindinganiso eziphakeme nezihlanganisiwe. Ngokuthuthuka kwemfundo, ubuchwepheshe, kanye nokulawulwa okungcono, kunethemba lokuthi ukubalwa kwezimali e-Indonesia kungaqhubeka nokuthuthuka futhi kunikele ngendlela enhle ekukhuleni komnotho wezwe.
