Akuntansi sektor publik dalam potret khazanah budaya melayu
Keywords:
Local Wisdom; Public Sector; Malay Culture
Abstract
Artikel ini merupakan bentuk kritik atas pengadopsian standar akuntansi sektor publik yang berkiblat IFRS. Pengadopsian secara paripurna oleh dewan standar akuntansi terkait standar akuntansi sektor publik sesungguhnya tidak sesuai dengan semangat dan jatidiri bangsa Indonesia, khususnya budaya Melayu. Tulisan ini bertujuan untuk membentuk kesadaran akan khasanah budaya Melayu yang sangat kental dengan nilai-nilai ketuhanan dan berkearifan lokal. Hasil menunjukkan jika pengadopsian secara paripurna terkait standar akuntansi sektor publik tidak sesuai dengan spirit dan khasanah budaya melayu.
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Tresnawati, E. F., & Setiawan, A. R. (2013). Ada Apa Dengan SAP (AADS) Akrual? Jurnal Akuntansi Multiparadigma, 4(2), 198–215.
Triyuwono, I. (2016). Taqwa : Deconstructing Triple Bottom Line ( TBL ) to Awake Human ’ s Divine Consciousness. PERTANIKA, 24(7), 89–104.
Watts, R., & Zimmerman, J. (2006). Positive Accounting Theory: A Ten Year Perspective. Accounting Review.
Yusdita, E. E. (2019). Rencana Pembelajaran (untuk) Peradaban. Oetoesan-Hindia: Telaah Pemikiran Kebangsaan, 1(1), 1–12.
al-Attas, S. M. N. (2005). Islamic Philosophy: An Introduction. Journal of Islamic Philosophy. https://doi.org/10.5840/islamicphil2005113
Al-Attas, S. M. N. (1980). The Concept of Islamic Education. The Keynote Address Delivered at the First World Conference on Muslim Education. https://doi.org/10.1007/s13398-014-0173-7.2
Andaya, B. W., & Machteson, V. (1983). Pikir Islam dan Tradisi Melayu (D. Marr, Ed.). Jakarta: Grafiti Press.
Bleidorn, W., Arslan, R. C., Denissen, J. J. A., Rentfrow, P. J., Gebauer, J. E., Potter, J., & Gosling, S. D. (2015). Age and Gender Differences in Self-Esteem-A Cross-Cultural Window. Journal of Personality and Social Psychology, 111(3), 396–410. https://doi.org/10.1037/pspp0000078
Briando, B., & Embi, M. A. (2019). Pandangan Hidup dan Alam Pikiran Orang Melayu. Jurnal Oetoesan Hindia, 1(2), 69–78.
Djamhuri, A. (2014). Akuntansi Perspektif Kritis: Suatu Pengantar. ARTS V, 1–11.
Efferin, S., & Rudiawarni, F. A. (2014). Memahami Perilaku Stakeholders Indonesia Dalam Adopsi Ifrs: Tinjauan Aspek Kepentingan, Bahasa, Dan Budaya. Jurnal Akuntansi Dan Keuangan Indonesia, 11(2), 138–164. https://doi.org/10.21002/jaki.2014.08
Farazmand, A. (2009). Building administrative capacity for the age of rapid globalization: A modest prescription for the twenty-first century. Public Administration Review. https://doi.org/10.1111/j.1540-6210.2009.02054.x
Farazmand, A. (2010). Bureaucracy and Democracy: A Theoretical Analysis. Public Organization Review. https://doi.org/10.1007/s11115-010-0137-0
Fukuyama, F. (2013). What is governance? Governance. https://doi.org/10.1111/gove.12035
Hamidah, Triyuwono, I., Sukoharsono, E. G., & Djamhuri, A. (2015). The Hegemony of International Interests on IFRS Adoption in Indonesia: An Accounting Ecology Perspective. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2015.11.016
Hofman, B., Kadjatmiko, Kaiser, K., & Sjahrir, B. S. (2006). Evaluating Fiscal Equalization in Indonesia. In World Bank Policy Research Working Paper (Vol. 3911).
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36–45. https://doi.org/10.1016/j.mar.2010.10.008
Kamayanti, A. (2011). Akuntansiasi Atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik Di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 531–540.
Lu, Y., & Abeysekera, I. (2014). Stakeholders’ power, corporate characteristics, and social and environmental disclosure: Evidence from China. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2013.10.005
Mantzari, E., & Georgiou, O. (2019). Ideological hegemony and consent to IFRS: Insights from practitioners in Greece. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2018.06.003
Moberg, D. O. (2010). Spirituality Research : Measuring the Immeasurable ? 62(2), 99–144.
Mulawarman. (2010). Integrasi Paradigma Akuntansi: Refleksi atas Pendekatan Sosiologi dalam Ilmu Akuntansi. Jurnal Akuntansi Multiparadigma, 1(1), 155–171.
Mulawarman, A. D. (2009a). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. Jakarta: E-Publishing Company.
Mulawarman, A. D. (2009b). Perubahan Melalui Akuntansi Syariah di Era Neoliberalisme. Seminar Di STEI TAZKIA.
Mulawarman, A. D. (2016). 2024 Hijrah Untuk Negeri. Malang: Yayasan Rumah Peneleh.
Mulawarman, A. D. (2019). Jang Oetama yang Hidup. Oetoesan-Hindia: Telaah Pemikiran Kebangsaan, 1(1), 33–42.
Osborne, D., & Gaebler, T. (1996). Mewirausahakan Birokrasi. Jakarta: Pustaka Binaman Pressindo.
Osborne, S. (2006). The New Public Governance? Public Management Review, 8(3), 337–387. https://doi.org/10.1080/14719030600853022
Sarker, S., & Sarker, S. (2009). Exploring agility in distributed information systems development teams: An interpretive study in an offshoring context. Information Systems Research, 20(3), 440–461. https://doi.org/10.1287/isre.1090.0241
Tresnawati, E. F., & Setiawan, A. R. (2013). Ada Apa Dengan SAP (AADS) Akrual? Jurnal Akuntansi Multiparadigma, 4(2), 198–215.
Triyuwono, I. (2016). Taqwa : Deconstructing Triple Bottom Line ( TBL ) to Awake Human ’ s Divine Consciousness. PERTANIKA, 24(7), 89–104.
Watts, R., & Zimmerman, J. (2006). Positive Accounting Theory: A Ten Year Perspective. Accounting Review.
Yusdita, E. E. (2019). Rencana Pembelajaran (untuk) Peradaban. Oetoesan-Hindia: Telaah Pemikiran Kebangsaan, 1(1), 1–12.
Published
2021-12-31
How to Cite
Briando, B. (2021). Akuntansi sektor publik dalam potret khazanah budaya melayu. Oetoesan-Hindia: Telaah Pemikiran Kebangsaan, 3(2), 56-71. https://doi.org/10.34199/oh.v3i2.40
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Articles
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