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All Journal Amkop Management Accounting Review (AMAR) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL)
Alimuddin Alimuddin
Universitas Hasanuddin, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Dramaturgy in Digital Public Accounting: Social Representation and Institutional Imaging in the Era of Digital Transformation Dian Fathirah; Dea Saufika Mobilingo; Alimuddin Alimuddin
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.973

Abstract

Accounting practices in public institutions are no longer merely financial reporting tools, but also strategic instruments for building institutional image, particularly through digital platforms. This research adopts Erving Goffman's dramaturgy approach to analyze how actors in public institutions manage impressions through financial report presentations and institutional communication activities connected to digital systems, including social media and e-reporting. The concepts of front stage and back stage are used to understand the disparity between formal representations displayed digitally to the public and the internal organizational reality. Findings reveal the use of digital systems as part of social performance to create an image of transparency, which often does not reflect actual operational conditions. This research highlights new challenges in maintaining accountability and public trust in the era of digital transformation. Thus, the dramaturgy approach provides a critical perspective in understanding the social and technological dynamics behind digital public sector accounting practices.
Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective Miftahul Jannah; Fitriani Fitriani; Alimuddin Alimuddin; Darwis Said
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3321

Abstract

This study aims to analyze how symbolic interactions in live shopping on digital platforms shape consumer perceptions of product value, consumption ethics, and the credibility of sustainability claims conveyed through green marketing narratives. This study uses a qualitative approach with a non-positivistic paradigm and Blumer's symbolic interaction theory. Data were collected through virtual observation, in-depth interviews, and analysis of digital documentation to understand the meaning construction that emerged in real-time interactions between hosts and audiences. The results show that digital symbols, such as “eco-friendly” and “best seller” labels and sustainability narratives, play an important role in shaping consumer perceptions and purchasing decisions. However, the findings also reveal that many sustainability claims lack factual support, thereby increasing the risk of greenwashing. In addition, the study identifies an ethical consumption paradox: consumer sustainability awareness often fails to align with purchasing decisions due to social pressure, emotions, and the urgency created by the platform. This study emphasizes the importance of integrating sustainability symbols and transparent accounting evidence through ESG reporting, environmental audits, and digital disclosure innovations to increase public trust and encourage ethical and sustainable consumption practices.
The Meaning and Implementation of Green Accounting by Hospital Management: A Phenomenological Study at Labuang Baji Regional General Hospital, Makassar Andi Rafiyadi Eka Saputra; Alimuddin Alimuddin; Darwis Said
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3355

Abstract

This study seeks to observe the conception and application of green accounting as interpreted and applied by executives at Labuang Baji Regional General Hospital in Makassar. The methodological approach adopted is Moustakas' transcendental phenomenology, with data collection facilitated through in-depth interviews, participatory observation, and document review. There were six key participants in this investigation, namely the director, head of the finance division, head of facilities, medical waste administrator, environment/CSR coordinator, and internal auditor. Data analysis was carried out through a series of stages, including epoché, phenomenological reduction, imaginative variation, and essential synthesis. The results of the study show three main findings: (1) green accounting is interpreted as an expression of the hospital's moral, professional, and social responsibility in maintaining environmental sustainability; (2) the implementation of green accounting is reflected in environmental cost recording activities, medical waste management, and energy efficiency efforts, although it has not been fully integrated into the formal reporting system; (3) the application of green accounting faces obstacles in the form of a lack of technical regulations, limited human resources, and the absence of a sustainability unit that is structurally responsible for environmental issues. This study contributes to the literature on environmental accounting in the health sector in Indonesia and recommends establishing a sustainability unit, strengthening employees' technical capacity, and developing environmental reporting guidelines for public hospitals.
Islamic Ethics as the Antithesis of Manipulation Culture: A Critical Study on the Failure of Trust (Amanah) in Financial Reporting Practices Sri Haryani; Alimuddin Alimuddin; Darwis Darwis
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3396

Abstract

This study aims to deconstruct the hegemony of manipulation culture in global and national financial reporting practices occurring over the past decade. It proposes Islamic Ethics as a fundamental antithesis to restore accounting integrity. This research employs a non-positivist paradigm with a critical study approach. Data analysis was conducted using the dialectical method to juxtapose the reality of manipulation (thesis) against Islamic values (antithesis) to generate a new synthesis. The critical analysis identifies three dimensions of the failure of amanah (trust). First, ontologically, modern financial statements have become entrapped in a simulacrum (hyperreality); Islamic ethics deconstructs this through the concepts of al-haqq and the prohibition of tadlis, demanding that financial statements serve as a document of syahadah (testimony). Second, epistemologically, the instrumental rationality of homo economicus has proven ineffective at preventing fraud; Islam offers the epistemology of muraqabah (inherent divine supervision), which dismantles the rationalization of fraud. Third, axiologically, the hegemony of profit maximization is replaced by the synthesis of barakah (blessing) based on maslahah as an indicator of sustainable performance. This research concludes that a shift from horizontal accountability to Transcendental Accountability is necessary. The accounting profession must transform from mere record-keepers into guardians of amanah who hold their integrity accountable to God, transcending mere compliance with formal regulations.
Co-Authors Andi Rafiyadi Eka Saputra Darwis Darwis Darwis Said, Darwis Dea Saufika Mobilingo Dian Fathirah Fitriani Fitriani Miftahul Jannah Sri Haryani