Akuntansi Dalam Lintasan Waktu: Periodesasi Sebelum Masehi hingga Masehi

Abstract

The history of the development of accounting reflects the evolution of human needs for a recording system to manage resources, trade, and financial administration. This study explores the development of accounting from the BC to AD era, by highlighting the contribution of ancient civilizations such as Mesopotamia, Egypt, China, Greece, and Rome in building the foundations of financial records. In the BC era, a simple recording system was used to manage agrarian surplus, taxes, and trade activities. In the early AD, accounting developed along with economic growth, international trade, and the advancement of recording technology. This period was also marked by the emergence of paired bookkeeping introduced by Luca Pacioli during the Renaissance, which became the foundation of modern accounting. This study highlights how social, economic, and technological changes affect the evolution of the accounting system, as well as the relevance of accounting history in understanding today's accounting practices. Through this understanding, it is hoped that readers can appreciate the role of accounting as an important element in human civilization.