Accounting is an Information System that Identifies
34. Encylopedia Britannica (1962)
Accounting is a broad term that shows certain theories, assumptions about how to act (behavior), rules of measurement and procedures for gathering and reporting useful information about the activities and objectives of an organization.
35. Sugiri and Riyono (2008: 1)
Accounting is defined as a service activity whose function is to provide quantitative information, specifically relating to finance. The information is expected to be input in the process of making economic and rational decisions.
36. Thomas Sumarsan (2013: 1)
explains that: Accounting is an art to collect, identify, classify, record transactions and events related to finance, so that it can produce information that is financial statements that can be used by interested parties.
37. Winwin yadianti, Ilham Wahyudin (2006: 6-7)
Accounting is an information system that identifies, records, and communicates economic events from an organization to interested parties. From this understanding contained accounting activities, namely:
1) Identifying economic events related to the relevant economic activities of a particular organization. Debt payments, cash repayment payments, credit sales are examples of these economic events.
2) Record the organization's financial activities historically. Recording is carried out systematically, sequentially according to the chronology of events and must be measured in monetary units. In this recording process, economic events are then classified and summarized.
3) Communicating economic events to interested parties in the form of financial statements that contain organizational financial information that can be used as a basis for decision making. One important element in communicating economic events is the ability of accountants to analyze and interpret the information reported.
38. Widjaya Tunggal
"Accounting is often stated as a language of business that is useful for providing information that can be used in the decision making process. This information is data presented / obtained by companies that are financial in nature and stated in monetary terms ".
39. Sofyan Syafri Harahap
Accounting is the language or business communication tool that can provide information about the financial condition (economy) in the form of financial position, especially in the amount of wealth, debt, and capital of a business and its business results at a time (certain period).
40. Suwardjono
"Accounting is the art of recording, classifying, summarizing transactions, and events, which are financial in an efficient manner and in the form of monetary units, and interpret the results of the process."
41. The Meaning of Financial Accounting According to Martani (2012: 8)
Financial accounting is oriented towards reporting external parties. The diversity of external parties with specific objectives for each party makes the compiler of the financial statements using the principles and assumptions in preparing financial statements.
For this reason, accounting standards are needed that serve as guidelines both by the author and by readers of financial statements. Reports produced from financial accounting in the form of financial statements for general purposes (general purpose financial statement).
42. According to Sudibyo (1987)
Accounting is a technology, so it must be treated as a technology. Technology is used to control natural and social variables to achieve certain better lives.
If accounting is directed to become a theory, then accounting theory should be free from social values and not normative. The theory should not directly affect accounting practices, because the theory does not control theorized variables.
43. In Mautz's view
Accounting is a complete social science, and according to his argument is: "Accounting relates to companies, which of course are social groups. accounting is concerned with transactions and other economic events that have consequences and have an impact on the social relations accounting results
useful and meaningful knowledge for people engaged in activities that have social implications. accounting is essentially mental according to the basics of existing guidelines, accounting is a social science ".
44. According to Wikipedia
Accounting is a measurement, translation, or providing certainty about information that will help managers, investors, tax authorities and other decision makers to make the allocation of decision resources in companies, organizations, and government agencies.
45. Horngern (2000)
According to Horngern (2000) states that accounting is as a process of recording, measuring and delivering economic information so that it can be used as a basis for decision making or policy.