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Kelas Reguler II Joint Program Angkatan 26

JURUSAN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS BRAWIJAYA
MALANG
2016
Comment from the jurnal and papers :

ACCOUNTING, TRADITION, MODERNITY, AND GLOBALIZATION

the company's goal was originally set up to serve the public interest, but that lofty goal
changed when the company puts profits, the initial purpose to serve the community through
the cracks. Even people become victims as a result of the increase in profits tergetkan by the
company. We can see that many products marketed by the company no longer meets the
standard criteria for eligibility of products, many people become victims of products to sell
them.

Even people not considered as the biggest investor in corporate travel but investors are
investing in the company, this is a current phenomenon that occurs. A phenomenon that
occurs can not be separated from the development of accounting used to promote
togetherness, but the current accounting becomes a tool of colonialism in the modern world
and globalization.

In the development of modernization and globalization managers no longer work for the
public interest in promoting welfare for the people but rather on how to maintain the position,
the company's performance continues to increase and ultimately profits are all shared with the
investor.

From the time of Prophet Adam to Prophet Muhammad with accounting developments
continue to evolve, we can learn the Quran says that the Prophet Moses had lamb 12,000
(Twelve Thousand) tail. And at the time of the Prophet Muhammad, he was a successful
merchant and set the appropriate charity Allah's command, even in the Qur'an Surah Al-
Baqarah: 282 set about recording the correct and impartial or honest recording.

Furthermore, the accounting is run by Arab traders who spread to various parts of the world
to make a trade. Accounting is executed when it is noted how the number of items and how
much things cost and profit in the can. Luca Pacioli capture the spirit down by arab traders
and write a book about Doble Entry in the Year 1494, for the first time to do paint of the
system doble entry.
In Indonesia alone accounting developments have been done before the arab traders entering
Indonesia. Barter is one medium of exchange that is done by the farmers, even barter is a tool
that upholds togetherness and family.

When Arab traders came to Indonesia, the barter system is still in effect before regulated by
the kingdom in their selling. Kingdoms in Indonesia has made records of assets, income taxes
and expenditure against the Sultan and employee payroll, accounting-current accounting is
still upholds humanitarian values because payment has still not using the currency. All the
trade that happens to be known by the royalty and must pay taxes on the transaction activity.
The impact of the arrangements made by the kingdom which is to protect the interests of
society and the Arab traders who trade and buy spices in Indonesia.

Even the barter system evolved not only do the arab traders with Indonesian society, but from
various countries such as India, Spain, Portugal, Britain, Japan and the Netherlands. So the
role of the Kingdom is very important to issue rules to protect the people under his control

I thought Japan and the Netherlands are already familiar with the modernization
and has been doing business with a modern use doble recording of entry in order to get the
maximum profit which adversely affects Indonesian citizens. Beginning its mission
kesejatraan want to increase the Indonesian people, not merely for profit. Bottom line when it
has been adopted, namely to profit as much as possible without regard to humanitarian
matters. Compulsory cultivation is something that must be done, the local people used as
laborers when the resistance it will be killed and used as a lesson to others when it will do the
same.

This is the accounting disaster in modern times that is said to be free value proved
to be only a symbol, in fact accounting is a prerequisite for value, so that the accounting is no
longer a solution for Sherholder but only for Stekholder. Accounting in modern times
continues to experience very rapid development with issued standards and formed various
committees, namely the IASB, IAS, IFAC IOSOC and Committee established more likely to
discuss the fairness of the financial statements, transparency and accountability and not
touched upon human values and even the salaries of employees, environmental damage,
complain the public to a product, etc. quasi classified in expenses to be borne by companies
not classified in assets company.
Unlike the modern era, in the era of globalization of accounting is designed to be used around
the world without limits and obligatory when a country wants to compete in the capital
markets. Even the rules are made to give more free space for investors across the world to
menanamkon capital in the company desired.

IFRS is the only standard that is currently in use for accounting reporting that can be read by
the world, but in the standard that was created can not be separated from the political interests
of countries that create these standards. With IFRS capital transfers between countries ruling
against developing countries freer to do.

In an age of globalization is not avoided should the Indonesian government to pay more
attention kesejatraan community not just mengkampayenkan that globalization will boost
economic growth but can be mastered sectors of agriculture as a whole and if the capital will
bring foreign investors ought to be made regulation more favorable to the common good of
the nation above personal interests and insistence of globalization.

A wealthy country but became a slave to the state authorities and the capital is considered the
norm even become a necessity. Will this nation continues colonized by economic
globalization. Indonesia is a country that is famous for the State Agricultural, Livestock and
Mining, but everything must be imported from countries that were once in exports, which in
turn have to buy at high prices. Does Indonesia is not able to create their own to meet
domestic demand ?.

This question has long been proposed, the reason that we often hear is that Indonesia does not
have the infrastructure to produce their own. If you look at the answer is not very scientific.
Should be asked again whether not have money or were there other interests when Indonesia
was able to produce its own.

The government should now be able to learn from the first President Soekarno of rejection
global economy and further improve the national economy that upholds the local economy in
the ground water. Because Indonesia has rich natural, manageable and can bring the
prosperity of the Indonesian nation without a shadow of colonialism in the form of
capitalism. So in accounting there is no judging that lifts the human values that exist only
how to profit as much as possible with the aim seseuai investors, even though the original
purpose of the company is to serve the public interest.