Author Archives: Ari Kamayanti

A Critical Study of IAS 41: Biological Asset Valuation (Accepted at the International Conference on Accounting Studies), Malaysia

In critical paradigm, regulation is seen as a domination of ideology.  In this paper, we explored how IAS 41 has marginalized local farmers as biological asset is reduced into mere material asset.  Written by one of UB’s finest undergraduate student and revised by us (supervisors), this paper alhamdulillah made it through the selection process to be presented in the International Conference on Accounting Studies in Malaysia and has the chance to be published by a Scopus-indexed journal under Elsevier and Science Direct: Procedia.

This is still in the form of working paper. We use ENGLISH to FIGHT Western DOMINATION over Indonesia.

Enjoy…

Latest… already published:

CLICK HERE for FULL ARTICLE

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Pendekatan Kualitatif dan Kuantitatif dalam Riset Akuntansi

Salam,

Minggu lalu saya diajak diskusi di acara Forum Reboan, dosen akuntansi Universitas Trunojoyo Madura (UTM).  Berikut materi yang disampaikan (sekadar berbagi pula) 🙂

2014_Qualitative Quantitative

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Akuntansi yang melahirkan ideologi Kapitalisme

Jika selama ini dipahami bahwa ekonomi disokong oleh akuntansi, maka argumen lain menjelaskan bahwa justru akuntansi-lah yang melahirkan kapitalisme. Artikel yang ditulis Chiapello (2007) secara gamblang menjelaskan pemikiran Sombart, Weber, serta kritikan atas pemikiran mereka.  Bagaimana akuntansi melahirkan kapitalisme? Jawabannya melalui Double Entry Bookkeeping (DEB):

  •  Keeping accounts encouraged order and clarity
  •  The idea of accumulation also developed thanks to DEB
  •  Rationalisation of commerce became possible. DEB reflects the “close cohesion between the reign of the principal of accumulation, and the trend towards rationalisation”, both being founded on “codification of the business world into figures
  •  DEB created a “system of concepts”, including “those that are familiar to us because we use them to understand the world of the capitalistic economy
  •  DEB’s contribution to the separation of the business and its owner. “The existence of the capitalist enterprise”, he says, “must be considered as the organisation of production in such as way as to free each undertaking from its owner (…) it must be acknowledged that accounting has contributed significantly to this emancipation.”

Kalau DEB merupakan cikal bakal kelahiran kapitalisme, bagaimana dengan akuntansi syariah yang masih menggunakan DEB?

Unduh:

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Artikel tentang Pembelajaran Manajemen Keuangan Syariah (Best Paper di Seminar Ekonomi Islam, 11-12 Oktober 2014 Kendari )

Artikel ini ditulis oleh saya dan Virginia Nur Rahmanti tentang bagaimana sebenarnya kita sering sekali sekadar mengerudungi suatu hal yang bersifat konvensional/pragmatis dan langsung mengklaim kesyariahannya, tanpa mengindahkan substansi di baliknya.

Hal serupa terjadi pada mata kuliah Manajemen Keuangan Syariah.  Ternyata setelah ditelaah, ditemukan bahwa substansi yang diajarkan pada Manajemen Keuangan Syariah sama dengan apa yang diajarkan di Manajemen Keuangan konvensional (non-syariah); termasuk tentang teknik penghitungan manajemen risiko).  Syariah hanya berkutat pada halal dan non riba (yang gugur pada kebolehan penggunaan metode anuitas),  namun tidak secara substansi membahas konsep keadilan (‘adalah).
 
Silakan baca.  Artikel ini akan direvisi ulang untuk dipublikasikan pada jurnal ilmiah.  Kami membuka masukan 🙂
 
2014_Kamayanti Virginia_Kendari
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Journal Materials for Organization Theory

In the syllabus, there are some journals to be studied.  Please download and prepare them accordingly…

change of managment accounting routines

changing practice in accounting

characterization of acounting and music

Creating a global network for accounting

distance and coupling

enterprise culture

institusional theory_brazillian bank

local council’s change

Management Accounting in a learning environment

Management Accounting inter-organisational_AOS

professionalization of accountant

Rise of professionalism

university corporastion

well being of employee

words are not action_sustainable reporting

a case study malaysian

a longitudinal approach ABC

accounting cotract and trust in a supply relationship

Accounting for privatisation

auditing santa_AAAJ

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Syllabus and Materials for Weeks 1-2

Please prepare presentations based on the syllabus… see you in class in sya Allah…

14_SAP_Organisation Theory

ch01-110204043930-phpapp02

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Pengantar Akuntansi Materi Minggu 1-5

Apa teori yang  mendasari praktik akuntansi?  Entity Theory tentu saja!  Berikut materi minggu 1-5.  Dengan menyelesaian mata kuliah ini diharapkan mahasiswa mampu memahami teori apa yang melandasi penyusunan LK serta mampu menyusun Laporan Keuangan melalui siklus akuntansi.  Silakan unduh…

Materi Minggu 1

Materi Minggu ke 2

Ch03

Ch04

Ch05

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Silabus dan Materi Akuntansi Keprilakuan

Akuntansi Keprilakuan adalah mata kuliah yang mengkombinasikan ilmu psikologi dan akuntansi.   Informasi akuntansi memberikan pengaruh pada prilaku akuntan.  Jadi jangan berharap kita akan mempelajari laporan keuangan (teknik debet, kredit, dll), tetapi aspek perilaku akibat informasi akuntansi yang dihasilkan.

accountants’ difficulty

akuntan_eksperimen

Artikel Riset Akuntansi Positif

davis_budgtary slack

job difficulty

Nurlaela_sektor publik

Pajak_Widayati

pasewark_work family conflict

Pinasti_SIA

Silabus Matakuliah Akuntansi Keperilakuan

Trisnaningsih_auditor

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