COMPARATIVE ANALYSIS OF ACCOUNTING IN INDONESIA AND UZBEKISTAN
Abstract
The following article compares accounting system of Uzbekistan and Indonesia within the different periods. The results showed that the accounting policies undertaken by the Government of Bandung City were not in accordance with Government Accounting Standards as regulated in the Government Regulation No. 71 of 2010. This research can add to the accounting information system literature, especially regional government accounting information systems. In addition, the results of this study are important in measuring the application of government accounting standards.
References
1. Sadikin, A., Junianto, P., Arifin, L., Anantadjaya, S. P., Rosari, R., & Hidayat, A. R. (2022). THE ROLE OF ACCOUNTANTS'STRATEGY IN STRUCTURING BANK PERFORMANCE TOWARDS A SUSTAINABLE CREATIVE ECONOMY IN INDONESIA. Multicultural Education, 8(02), 120-132.
2. Shonhadji, N. (2020). What Most Influence on Non-Performing Loan in Indonesia? Bank Accounting Perspective with Mars Analysis. JASF, 3(2), 136-153.
3. Rustiana, S. H. (2011). The development of syariah accounting in Indonesia. Indicator, 2012(2013), 2014-2015.
4. Kusumastuti, S. (2021). Company characteristics, performance, and disclosure of human resource accounting: empirical study of banking companies in Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 461-471.
5. Muhammad, R., & Nugraheni, P. (2022). Sustainability of Islamic banking human resources through the formulation of an islamic accounting curriculum for higher education: indonesian perspective. SAGE Open, 12(1), 21582440221079838.
6. Heniwati, E. (2014). The Accounting Environment in Indonesia. 経営戦略研究= Studies in business and accounting, (8), 43-60.
7. Nugroho, L. (2022). The Concept of Accounting in Islamic Bank (Indonesia Empirical Cases). In Banking and Accounting Issues. IntechOpen.
8. Kosasih, W. D., Rahman, A. F., & Prastiwi, A. (2021). Does sustainable banking disclosure affect bank efficiency? Evidence from Indonesia. Journal of Accounting and Investment, 22(2), 375-391.
9. Indonesia, B. (1999). Bank Indonesia Report for the Financial Year 1998/99.
10. FUADAH, L. L., SAFITRI, R. H., YULIANI, Y., & ARISMAN, A. (2020). Determinant factors' impact on managerial performance through management accounting systems in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 109-117.
11. Graham, R. C., & King, R. D. (2000). Accounting practices and the market valuation of accounting numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand. The international journal of accounting, 35(4), 445-470.
