Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.25
Amelia Indah Kusdewanti, Husnul Husnul
Abstrak – Menuju Peradaban Profetik melalui Akuntansi Berbasis Kosmologi Islam Tujuan Utama - Artikel ini bertujuan untuk membangun landasan filosofi baru bagi realitas akuntansi yang berakar pada kosmologi Islam. Metode – Artikel ini menggunakan metode jalan sufi yang ada di teori ketundukan. Penulis menggunakan data-data yang berasal dari referensi berupa buku dan artikel ilmiah tentang kosmologi Islam dan akuntansi. Temuan Utama - Realitas akuntansi yang terfragmentasi dan yang hanya mengandalkan ekonomi akhirnya dibangun kembali dengan menggunakan realitas kosmologis. Sehingga akuntansi memiliki konektivitas yang dinamis dan saling mempengaruhi antara nilai-nilai politik, ekonomi, sosial, budaya, dan agama, mewujudkan Haqiqah yang berakar pada Tauhid. Oleh karena itu, akuntansi menundukkan dimensi material, dan berorientasi pada tujuan imanen Implikasi Teori dan Kebijakan - Artikel ini berimplikasi pada landasan pengetahuan akuntansi berdasarkan realitas kosmologis. Bentuk teori akuntansi hingga laporan keuangan berorientasi kepada kesejahteraan bersama. Kebaruan Penelitian – Kebaruan artikel ini adalah penggunaan pandangan kosmologi Islam sebagai dasar konstruksi realitas akuntansi. Abstract – Towards a Prophetic Civilization through Islamic Cosmology of Accounting Main Purpose - This article aims to build a new philosophical foundation for the reality of accounting that is rooted in Islamic cosmology. Method – This article uses the Sufi path method in the submission theory. The author uses data from references in books and scientific articles about Islamic cosmology and accounting. Main Findings - The accounting reality that was fragmented and only relied on economics was finally rebuilt using cosmological reality. So accounting has dynamic connectivity and mutual influence between political, economic, social, cultural and religious values, realizing Haqiqah is rooted in Tauhid. Therefore, accounting subordinates the material dimension and is oriented towards immanent goals Theory and Practical Implications - This article has implications for the foundation of accounting knowledge based on cosmological reality. Forms of accounting theory and financial reports are oriented towards shared welfare. Novelty - This article's novelty is that Islamic cosmological views are used to construct accounting reality.
{"title":"TOWARDS A PROPHETIC CIVILIZATION THROUGH ISLAMIC COSMOLOGY OF ACCOUNTING","authors":"Amelia Indah Kusdewanti, Husnul Husnul","doi":"10.21776/ub.jamal.2023.14.2.25","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.2.25","url":null,"abstract":"Abstrak – Menuju Peradaban Profetik melalui Akuntansi Berbasis Kosmologi Islam Tujuan Utama - Artikel ini bertujuan untuk membangun landasan filosofi baru bagi realitas akuntansi yang berakar pada kosmologi Islam. Metode – Artikel ini menggunakan metode jalan sufi yang ada di teori ketundukan. Penulis menggunakan data-data yang berasal dari referensi berupa buku dan artikel ilmiah tentang kosmologi Islam dan akuntansi. Temuan Utama - Realitas akuntansi yang terfragmentasi dan yang hanya mengandalkan ekonomi akhirnya dibangun kembali dengan menggunakan realitas kosmologis. Sehingga akuntansi memiliki konektivitas yang dinamis dan saling mempengaruhi antara nilai-nilai politik, ekonomi, sosial, budaya, dan agama, mewujudkan Haqiqah yang berakar pada Tauhid. Oleh karena itu, akuntansi menundukkan dimensi material, dan berorientasi pada tujuan imanen Implikasi Teori dan Kebijakan - Artikel ini berimplikasi pada landasan pengetahuan akuntansi berdasarkan realitas kosmologis. Bentuk teori akuntansi hingga laporan keuangan berorientasi kepada kesejahteraan bersama. Kebaruan Penelitian – Kebaruan artikel ini adalah penggunaan pandangan kosmologi Islam sebagai dasar konstruksi realitas akuntansi. Abstract – Towards a Prophetic Civilization through Islamic Cosmology of Accounting Main Purpose - This article aims to build a new philosophical foundation for the reality of accounting that is rooted in Islamic cosmology. Method – This article uses the Sufi path method in the submission theory. The author uses data from references in books and scientific articles about Islamic cosmology and accounting. Main Findings - The accounting reality that was fragmented and only relied on economics was finally rebuilt using cosmological reality. So accounting has dynamic connectivity and mutual influence between political, economic, social, cultural and religious values, realizing Haqiqah is rooted in Tauhid. Therefore, accounting subordinates the material dimension and is oriented towards immanent goals Theory and Practical Implications - This article has implications for the foundation of accounting knowledge based on cosmological reality. Forms of accounting theory and financial reports are oriented towards shared welfare. Novelty - This article's novelty is that Islamic cosmological views are used to construct accounting reality.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.20
Muhammad Faisal Abdul Rahim Pelu, Syamsuri Rahim, Andika Pramukti, Muslim Muslim
Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To Riolo Tujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo . Metode – Penelitian ini menggunakan studi kasus idiografis . Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan. Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik. Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik. Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian Abstract –Personality Characteristics of Public Accountants Based on "Pappaseng To Riolo" Values Main Purpose – The research seeks to explore the personality characteristics of public accountants based on "pappaseng to riolo" values. Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi. Main Findings – The "pappaseng to riolo" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest. Theory and Practical Implications - The personality traits of public accountants based on "pappaseng to riolo" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments. Novelty - This research offers the concept of developing the personality traits of public accountants based on "pappaseng to riolo" values using an inventory of the five big personality traits.
抽象——公共会计的人格特征是基于里奥罗人的主要目标——研究试图探索公共会计师的人格特征是基于里奥罗人的价值观。方法——这项研究采用了白痴案例研究。这个研究资料来源是苏拉威西南部的一些注册会计师。关键发现——pappa锌对riolo的价值可以成为建立与公共会计专业特征相匹配的性格特征的基础。这些价值的一些人格特征支持了公共会计工作的原则。此外，这些人格特征还促进了公共利益的责任。理论和政策的影响——基于里奥罗奥罗价值观的公共会计性格特征，导致了职业道德的加强。人格分类可以作为职业发展和分配会计师的指导。新奇个性特征研究——这个研究提供了概念开发基于pappaseng到riolo用库存价值的会计师、大五人格特征抽象——人格Characteristics of Public Accountants)改编自《pappaseng riolo价值观玩目的”——《人格研究晕到探索Characteristics of Public Accountants)改编自《pappaseng riolo”价值观。方法-这个研究uses的白痴案例研究。这项研究的情报来自苏拉威西南部的几个公共账户。主要终点——“从尊重到尊重”可能是公共会计专业的性格规范的基础。这些资产的多重人格特征支持公共会计工作原则。除此之外，这些人格特征也支持公众利益。基于“pappaons to riolo”，公共会计的人格规范对职业道德产生了影响。人格角色塑造公式的参考可以参考职业发展和公共会计分配。小说——这项研究提出了开发公众性格特征的概念，基于“pappa提炼to riolo”的价值观，采用了五种伟大人格traits的清单。
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Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar Dewantara Tujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara. Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini. Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap " ngarti " dan " ngrasa " adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi. Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi. Abstract – Actualization of "Ngarti-Ngrasa" in Accounting Education: Ki Hadjar Dewantara's Perspective Main Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts. Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research. Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of "ngarti" and "ngrasa" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting. Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes. Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.
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Pub Date : 2023-08-31DOI: 10.21776/ub.jamal.2023.14.2.18
Rizqa Anita, Muhammad Rasyid Abdillah, Giri Suseno, Deliana Erica
Abstrak - Apakah Kontrol Keluarga dan Direktur Wanita Meningkatkan Nilai Perusahaan? Tujuan Utama - Penelitian ini berupaya untuk menyelidiki mekanisme kontrol keluarga dan direktur perempuan untuk peningkatan nilai perusahaan nilai. Metode – Penelitian ini menggunakan metode regresi berganda. Sampel penelitian adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2019-2021. Temuan Utama – Penelitian ini mengungkapkan bahwa kinerja keuangan tidak mampu mejadi jembatan mekanisme dalam meningkatkan nilai perusahaan. Hal ini disebabkan pada perusahaan terbuka tidak terdapat kontrol keluarga yang besar. Selain itu, keberadaan perempuan cenderung bias. Implikasi Teori dan Kebijakan – Penelitian ini memperluas pemahaman mengenai teori stewardship dan upper echelon untuk menjelaskan bagaimana kontrol keluarga dan direktur wanita mempengaruhi nilai perusahaan. Selain itu, penelitian ini juga menyarankan regulator dan politisi terkait kesadaran gender dalam perusahaan. Kebaruan Penelitian – Hasil studi ini merupakan upaya awal untuk menetapkan gambaran bagaimana direktur perempuan dan perusahaan keluarga meningkatkan nilai perusahaan. Abstract - Do Family Control and Female Directors Increase Firm Value? Main Purpose - This research investigates the mechanisms of family control and female directors to increase firm value. Method – This research uses the multiple regression method. The research sample is non-financial companies on the Indonesia Stock Exchange for 2019-2021. Main Findings – This research reveals that financial performance cannot be a bridge mechanism in increasing company value. This phenomenon happened because there is no large family control in public companies. Apart from that, the presence of women tends to be biased. Theory and Practical Implications – This research expands the understanding of stewardship and upper-echelon theory to explain how family control and female directors affect firm value. Apart from that, this research also advises regulators and politicians regarding gender awareness in companies. Novelty – The results of this study are an initial attempt to paint a picture of how female directors and family firms increase firm value.
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Pub Date : 2023-04-30DOI: 10.21776/ub.jamal.2023.14.1.02
Achmad Soediro, Rasyid Redho, Media Kusumawardani, M. Farhan, Fardinant Adhitama
{"title":"ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA","authors":"Achmad Soediro, Rasyid Redho, Media Kusumawardani, M. Farhan, Fardinant Adhitama","doi":"10.21776/ub.jamal.2023.14.1.02","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.02","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47789039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.21776/ub.jamal.2023.14.1.07
I. N. Darmayasa
{"title":"REALITAS AUDIT UMUM DAN INVESTIGASI PADA LEMBAGA PERKREDITAN DESA","authors":"I. N. Darmayasa","doi":"10.21776/ub.jamal.2023.14.1.07","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.07","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46444092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.21776/ub.jamal.2023.14.1.13
A. Oktaviani, Vinola Herawaty, Y. Yohana, N. Isnaini
{"title":"PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA","authors":"A. Oktaviani, Vinola Herawaty, Y. Yohana, N. Isnaini","doi":"10.21776/ub.jamal.2023.14.1.13","DOIUrl":"https://doi.org/10.21776/ub.jamal.2023.14.1.13","url":null,"abstract":"","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44651996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.21776/ub.jamal.2023.14.1.11
A. Mulawarman, F. Ramadhani, M. Ichsan, Pallavi Pathak
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