21. Dr. M. Gede
Accounting is an applied science and the art of recording that is carried out continuously according to the rules and systems, processing and analysis of these records so that a financial report is arranged as an accountability from the leadership of the company and the institution for its performance.
22. Sophar Lumbantoruan (1989)
Accounting is a tool used as a business language. The information it conveys can only be understood if the accounting mechanism has been understood. Accounting is designed so that the recorded transactions are processed into useful information.
23. American Accounting Association (1966)
Accounting is a process of identifying, measuring, recording, and reporting economic (financial) transactions of an organization / entity that is used as information in order to make economic decisions by parties who need them. This understanding can also include analyzing the reports produced by the accounting.
24. Accounting Principles Brord Statement No. 4 (Muhammad, 2002: 10)
Accounting is a service activity, whose function is to provide quantitative information, especially financial in nature about economic entities that are intended to be useful in making economic decisions - making logical choices among alternative actions.
25. West Churman
Accounting is a written experience that is useful for making decisions that occur in a company.
26. Kohler’s Dictionary
Accounting is an art of recording the process of financial transactions.
27. KBBI (Big Indonesian Dictionary)
Accounting is the theory and practice of silverware, including responsibilities, principles, standards, custom (habits), and all its activities; matters relating to accountants; the art of recording and summarizing financial transactions and interpreting the effects of a transaction on an economic unit.
28. Suparwoto L (1990: 2)
Stating that accounting is a system or technique for measuring and managing financial transactions and providing the results of management in the form of information to internal and external parties of the company. This external party consists of investors, government creditors, trade unions and others.
29. According to Kieso, et al. (2016: 2)
The explanation above can be interpreted Accounting consists of three basic activities, namely the identification, recording and communication of economic events of an organization to interested parties. The company identifies economic events according to its business activities and records these events to provide records of financial activities.
The recording is carried out systematically, chronologically for each event, in units of currency. Finally, in communicating the aforementioned collection of information to interested parties in the form of accounting reports or financial statements.
30. Hans Kartikahadi, et al. (2016: 3)
"Accounting is a financial information system, which aims to produce and report relevant information for various interested parties".
From the above definition, it can be concluded that accounting is the process of identifying, recording, and communicating the final results in the form of financial statements that reflect the state of the company to the parties concerned.
31. Wibowo
Accounting is as a procedure of recognizing, recording and correspondence of financial exchanges of an element or organization. This means accounting is an information system that recognizes and records financial transactions and then presented in the financial statements.
32. KAM (1990)
Accounting is an art of recording financial transactions.
33. Dr. M. Gade
Accounting is an applied science and the art of recording that is carried out continuously according to a particular system, processes and analyzes these records so that a financial report can be prepared as a responsibility of the head of the company or institution for its performance.