1,721,010 research outputs found
Hegemony “IFRS” pada Praktik Akuntansi Perbankan di Indonesia Tinjauan Pemikiran Kritis Gramsci.
No full textPenelitian ini bertujuan menemukan konsep strategis bentuk hegemony dan counter hegemony IFRS pada praktik akuntansi perbankan dengan menggunakan paradigma kritis yang bersumber dari pemikiran kritis Gramsci tentang konsep hegemoni. Hasil penelitian ini menemukan bentuk hegemony IFRS pada praktik akuntansi perbankan yang selalu memiliki ciri materialisme historis yang identik dengan perkembangan ekonomi, arah dan kebijakan perbankan dari satu masa ke masa berikutnya yang direduksi sehubungan dengan perubahan teknis dalam instrumen kerja yang relatif sama mengarah pada kepentingan ekonomi dan liberalisme. Hadirnya IFRS pada ruang pinjaman yang diberikan menjadi arena perang posisi yang tak berimbang antara kelas bank besar, asing dan campuran dengan kelas bank kecil yang pada akhirnya melahirkan hegemoni praktik akuntansi perbankan. Relasi kekuasaan negara dan konsensus masyarakat global telah mereduksi peran masyarakat politik untuk menyeimbangkan perang posisi di arena ini. Penguasaan aspek likuiditas dan permodalan oleh bank kelas besar, asing dan campuran serta rumitnya perlakuan akuntansi atas penentuan cadangan kerugian penurunan nilai merupakan bentuk nyata hegemoni IFRS. Counter hegemony diperjuangkan melalui kepemimpinan moral dan intelektual organiknya untuk menyadarkan masyarakat politik untuk melindungi kepentingan perbankan nasional melalui pembentukan mini Master Repurchase Agreement (MRA) dan penerapan azas resiprokal yang dilandasi dengan nilai nasionalisme dan humanisme berkeadilan. Penyadaran masyarakat politik untuk meninjau kembali keanggotaannya di G-20, deregulasi kepemilikan asing pada sektor perbankan, penguatan sumber likuiditas dan permodalan nasional serta reformasi perlakuan akuntansi terhadap instrumen keuangan yang lebih sesuai dengan prinsip perekonomian nasional menjadi agenda perjuangan counter hegemony berikutnya yang tetap terus diperjuangkan. Kata-kata kunci: Counter hegemony, IFRS, Akuntansi Perbankan, Liberalisme, Gramsc
New Accounting Ideology as Efforts to Prevention of Fraudulent Financial Reporting
Full text linkThis study aims to conceptualize a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting
Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies
Full text linkThis study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression analysis method. The sample used is employees who work in the Office of the Inspectorate and the Regional Finance and Revenue Management Agency (BPKPD) of Pasuruan Regency. The variables of attitude and perceived behavioral control have a positive effect on whistleblowing intention, the variable of ethical climate principle has no effect on whistleblowing intention, and the variable of personal cost has a negative effect on whistleblowing intention as the results of this study. Further results also inform that the variable of organizational commitment as moderating variable and strengthen the role of the theory of planned behavior in shaping a government apparatus intention as a whistle blower
Penggunaan Teori Sosial dalam Paradigma Interpretif pada Penelitian Akuntansi
Full text linkAbstractThe development of the scope of accounting research has led to a more dynamic paradigm of accounting research and the use of social theory to uncover a phenomenon. This study aims to interpret and explain social theory in the interpretive paradigm and its use for the development of accounting research. Qualitative research methods with interpretive paradigms were used in this study and in-depth interviews with key informants were conducted to obtain data. The results of the study revealed that the interpretive paradigm became very relevant to be used in the scope of accounting research to express the true realities that occur between accountant and science of accounting, the environment, and organizational culture. The results of this study also reveal that social theory ethnographic, ethnomethodology, phenomenology, symbolic interactions and structuration in their methodology provide a variety of concerns that want to be expressed in different ways and focus of observation. The results of this study also reveal that the use of social theories as a research method in accounting research related to other social sciences such as sociology and anthropology were able to answer the scope and phenomena of the accountant interactions.Keywords: Accounting; Ethnography; Ethnomethodology; Phenomenology; Symbolic interaction and Structuration.Abstrak Berkembangnya ruang lingkup penelitian akuntansi menyebabkan semakin dinamisnya paradigma penelitian akuntansi dan penggunaan teori sosial untuk mengungkap suatu fenomena. Penelitian ini bertujuan untuk memaknai dan menjelaskan teori sosial dalam paradigma interpretif dan pemanfaatannya untuk perkembangan penelitian akuntansi. Metode penelitian kualitatif dengan paradigma interpretif digunakan dalam penelitian ini dan wawancara mendalam terhadap informan kunci dilakukan untuk memperoleh data. Hasil penelitian mengungkapkan bahwa paradigma interpretif menjadi sangat relevan digunakan pada penelitian di bidang akuntansi dalam mengungkapkan realitas yang sebenarnya terjadi antara akuntan dengan ilmu akuntansi, lingkungan, dan budaya organisasi. Hasil penelitian ini juga mengungkapkan bahwa teori sosial etnografi, etnometodologi, fenomenologi, interaksi simbolik dan strukturasi dalam metodologinya memberikan keragaman perhatian yang ingin diungkap dengan cara dan fokus pengamatan yang berbeda. Hasil penelitian ini juga mengungkapkan bahwa penggunaan teori teori sosial sebagai metode penelitian dalam penelitian akuntansi berkaitan dengan ilmu sosial lain seperti sosiologi dan antropologi yang mampu menjawab lingkup dan fenomena interaksi para pelaku akuntansi tersebut. Dengan demikian maka penelitian akuntansi tidak bisa memisahkan antara subjek dan objek penelitian.Kata kunci: Akuntansi; Etnografi; Etnometodologi; Fenomenologi; Interaksi simbolik dan Strukturasi
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE
Full text linkThis paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students\u27understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students\u27passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading
Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
Full text linkABSTRACTThis study aims to criticize the causal relationship between agency theory and GONE theory with Habermas's radical humanist paradigm. Qualitative research methods and in-depth interviews with informants were used in this study. The results of the study inform that agents can be free from pragmatic agency theory through three forms of exemption. The first liberation proposed is to reduce one's greediness. The second release was carried out through an ethical and moral customer due diligence program. The liberation of the third form aims to reduce the rationality of economic relations that tend to prioritize the needs of individuals.ABSTRAKPenelitian ini bertujuan untuk mengkritisi hubungan kausalitas antara agency theory dan GONE theory dengan paradigma radical humanis Habermas. Metode penelitiaan kualitatif dan wawancara mendalam dengan informan digunakan dalam penelitian ini. Hasil penelitian menginformasikan bahwa agent dapat terbebaskan dari penerapan agency theory yang bersifat pragmatis melalui tiga bentuk pembebasan. Pembebasan pertama yang diusulkan adalah mereduksi sifat serakah pada diri seseorang. Pembebasan bentuk kedua dilakukan melalui program customer due diligence yang beretika dan bermoral. Pembebasan bentuk ketiga bertujuan untuk mereduksi adanya rasionalitas hubungan ekonomi yang cenderung mementingkan kebutuhan individu
INFLATION ACCOUNTING: HOW JAPAN AND EUROPE CARS MARKET CARS’S PRICE MADE
Full text linkIndonesia as one of the developing Southeast Asian region which has the largest population of the region and is strongly influenced by the use of cars as a means of transportation. Small, medium, large and multinational companies each year always increase the number of cars as a means of transportation, as well as the consumption level of the community of car ownership in their activities. The dominance of Japanese and European car market in Indonesia possess unique characteristics of accounting that may be affected by foreign currency exchange rates, motor vehicle taxes, inflation accounting, or other causes which will be the object of observation that would like to note in this study. Exploration study on Japanese and European car market in some of car dealerships in Surabaya and Jakarta will be conducted to determine the price movement of new cars and used cars in big cities and then find out the level of car price inflation. How different is the historical cost and general price levels and purchasing power accounting is another explanation of the results of this research
ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA)
Full text linkImplementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government reports financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is zero, then this year's operating expenses are being fully covered by this year's revenue. Expenses are not the same as outlays so expenses measure this year's costs of production, whereas outlays does not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this proble
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