Akuntabilitas pada Lembaga Amil Zakat, Infaq dan Shadaqah (Studi Kasus pada Yayasan Dana Sosial Al-falah (Ydsf) Malang)

The alms organization (Lazis) is an organization which has duty to manage the donation of muslims, the biggest population of Indonesia. Therefore, implementation of accountability of such organization is necessary, considering the large amount of the potential donation that could be managed. The objective of this research is to understand the accountability practice of a well known alms organization named Yayasan Dana Sosial al Falah (YDSF) Malang branch. This is a descriptive-qualitative study. The findings of this research show that the accountability practice of YDSF Malang includes habluminallah and habluminannas dimensions. The substance of such accountability practice includes physical, mental and spiritual aspects as classify by Triyuwono and Roekhuddin (2000). Physically, the accountability practice is materialized in the responsibility report to the YDSF holding and to the benefactors. Mentally and spiritually, it is materialized into various programs both in economic and social, as well as employees’ ethic and the employees’ obedience to the Islamic law. Finally, this research proposes a variant of conventional agency theory which is stated as Islamic Agency Theory.

Constructing an Understanding of Sustainability Report in the Perspective of Postmodernism: an Imaginary Dialogue in the Study Case of PT. Telekomunikasi Indonesia, Tbk.

The Study is an imaginary dialogue in nature. It uses a Postmodernist perspective in analysing the understading of sustainability report of PT Telekomunikasi Indonensia, TBK (Hereafter, Telkom). There are three persons in the imaginary dialogue: Accountant, Telkom Technologist, and Environmentalist. The study found that through the dialogue there are two basic thought on sustainability report by Telkom. The fist is a model of accountability where Telkom could show its governance and responsibility to run the company. The second is a model of sustainable business where Telkom could be understood their businesses are concerned to fiancial prosperity, social awareness and environmental care

Telaah Kritis Atas Konsep Good Corporate Governance Ditinjau dari Shari’ate Enterprise Theory

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company

Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis pada PT Garuda Indonesia (Persero) Tbk)

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia's financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it's because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion

Akuntabilitas Pada Baitul Maal Wat Tamwil Ditinjau Dari Perspektif Shari’ate Enterprise Theory

Accountability is one of the most important concepts in business and organizations. Understanding accountability itself became important for the actor who play the operational and performance to realize accountability in business and organizations. But accountability now has “less†interpretative; cause without aware with all stakeholders. Organization just think the most important contribute given by direct stakeholder only. SET (Shari‘ate Enterprise Theory) give the alternative solution about dimension of relationship on accountability. The alternative dimension relation first of all is dimension relation people with God. Second relation dimension is between people with people that have two categories direct and indirect stakeholder. And the third dimension is relation people with environmental, people with God. Reality accountability in BMT, have effort to realize accountability with all stakeholder. But in the realty still have superior accountability relation, which in categories dimension between people with people.

The Values of Ki Hadjar Dewantara's Critical Education: Fundamental Concept of Accounting Education Objective

This article analyzesthe currentofaccounting educationreality and founds a relevance values that ​​brought by modern accounting with Ki Hadjar Dewantara's thinking. Additionally, this article explores the values ​​of Ki Hadjar Dewantara's critical education as aformulation for basic concept of accounting education objective. Islamic spiritual value, moral value​​and freedomvalue which become the findings in this article are still a conceptual framework that requires ongoing study to obtain indicators of each value in order to formulate the concept ofaccounting education objectivesin accordance with character and identity of Indonesian people

Determinan Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip)

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employee

Semiotika Laba Akuntansi: Studi Kritikal-posmodernis Derridean

The main aims of the research are (a) to understand the interpretation of accounting earnings by accountants and non-accountants; and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of accounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside the text of accounting earnings because the meanings of accounting earnings are intertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and “presence” through the process called “becoming”, representation of “the being of beings ” realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism.Keywords: accounting earnings, critical-postmodern, deconstructive-semiotics, logocentrism, idealism---Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b) melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiran laba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodern berbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian semiotika dekonstruktif mengungkap realitas bahwa (a) laba akuntansi adalah jejak, baik jejak sebagai ‘‘sejarah teks ” maupun jejak sebagai pengalaman dan kepentingan penafsir; (b) tidak ada realitas di luar teks laba akuntansi karena makna laba akuntansi bersifat intertekstual, laba akuntansi hanya hasil dari simulasi, dan makna laba akuntansi tidak melampaui kepentingan dan pengalaman penafsir; (c) laba akuntansi adalah metafisika kehadiran, dalam arti ada dan hadir melalui proses mengada, representasi dari realitas yang ada dari adaan-adaan, sehingga laba akuntansi adalah ilusi yang bermuara pada reifikasi; (d) laba akuntansi adalah produk logosentrisme, yaitu logika atau rasio sebagai pusat kebenaran, sehingga idealisme akuntansi dalam penetapan laba lebih mengemuka daripada pragmatisme

Menuju Teori Akuntansi Syariah Baru

The purpose of this article is to develop shariate accounting theory called the New Islamic Accounting Theory (NIAT), constructed from simultaneous universalities of Islamic soul (Tauhid) and localities of Indonesian uniqueness (Moslem business activity). This methodology used is Extended Integrated Islamic Hyperstructuralism (EXIST)-revisited, based on purification (tazkiyah) that would take synergy of empirical and normative values. The result is, first, normative accounting values have Tauhid values. Second, the values from Indonesian Moslem is about unified tradition works (ma’isyah) to realize livelihood (rizq) and discover wealth (maal) that should be blessing of God (barakah). Third, synergy consequences from normative-empirical values compose the structure of shariate accounting theory that have unique accounting objectives and technological forms of shariate financial statements

Social Relations Behind Fraudulent Behavior: Enrichment of the Fraud Triangle Theory

This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model