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All Journal Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS JAE (Jurnal Akuntansi dan Ekonomi) LOSARI: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Contemporary Journal on Business and Accounting JURNAL ECONOMINA Journal of Business, Technology, & Social Science Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Insan Cita Bongaya Research Journal Atestasi : Jurnal Ilmiah Akuntansi
Yusuf, Marwah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Journal : JURNAL ECONOMINA

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Eksplorasi Persepsi Manajer Terhadap Pengungkapan Akuntansi di Sektor Publik dan Privat Yusuf, Marwah; Pratama, Didin
JURNAL ECONOMINA Vol. 4 No. 12 (2025): Vol.4 No.12 (2025): JURNAL ECONOMINA, Desember 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v4i12.1834

Abstract

Penelitian ini bertujuan untuk mengeksplorasi persepsi manajer terhadap praktik pengungkapan akuntansi di sektor publik dan sektor privat, dengan menekankan perbedaan konteks kelembagaan, tujuan organisasi, serta tuntutan akuntabilitas yang melekat pada masing-masing sektor. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam terhadap manajer yang bekerja di organisasi sektor publik dan perusahaan sektor privat, sehingga memungkinkan peneliti memperoleh pemahaman yang komprehensif mengenai makna, pertimbangan, dan tantangan dalam pengungkapan informasi akuntansi. Hasil penelitian menunjukkan bahwa manajer sektor publik memandang pengungkapan akuntansi sebagai instrumen utama akuntabilitas kepada masyarakat dan pemangku kepentingan, yang dipengaruhi oleh regulasi formal, transparansi anggaran, serta tekanan politik dan birokrasi. Sebaliknya, manajer sektor privat cenderung menekankan pengungkapan akuntansi sebagai sarana untuk menjaga kepercayaan investor, meningkatkan reputasi perusahaan, serta mendukung pengambilan keputusan ekonomi, dengan mempertimbangkan aspek kerahasiaan bisnis dan efisiensi. Penelitian ini juga menemukan bahwa tingkat kepatuhan terhadap standar akuntansi tidak hanya ditentukan oleh aturan formal, tetapi juga oleh nilai-nilai profesional, pengalaman manajerial, dan budaya organisasi. Implikasi penelitian ini menunjukkan pentingnya pendekatan yang kontekstual dalam merumuskan kebijakan dan standar pengungkapan akuntansi, baik di sektor publik maupun privat. Dengan memahami persepsi manajer, penelitian ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan literatur akuntansi berbasis interpretatif serta kontribusi praktis bagi peningkatan kualitas pengungkapan dan akuntabilitas organisasi di Indonesia.
The Green Paradigm in Accounting A Critique of Capitalist Dominance in Accounting Practice: Paradigma Hijau dalam Akuntansi : Kritik atas Dominasi Kapitalis dalam Praktik Akuntansi Rusdi Susanto; Yusuf, Marwah; Daud, Dahniyar
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2011

Abstract

This study aims to critically examine the dominance of capitalism in accounting practices and to propose a green paradigm as an alternative that is more oriented toward social and ecological sustainability. The study employs a qualitative approach grounded in a critical paradigm based on Habermas’s theory of communicative action. Data were collected through in-depth interviews with four informants comprising an academic, an accounting practitioner, an environmental activist, and a corporate manager and supplemented by field notes and the researcher’s reflections. Data analysis was conducted critically to identify patterns of ideological domination in accounting practices, while also revealing power relations, interest biases, and their implications for the marginalization of social and ecological dimensions within modern accounting reporting systems in a more comprehensive and reflective manner. The research findings indicate that accounting is not neutral; rather, it functions as an instrument that reproduces a capitalist orientation through its emphasis on profits and shareholder interests. Accounting practices reduce reality to monetary measures, thereby excluding social and ecological aspects from the reporting system. Furthermore, the claim of accounting’s objectivity is illusory because it recognizes only realities that can be monetized. The findings also indicate that social and environmental reporting tends to function as a tool for symbolic legitimization without driving substantive change. From Habermas’s perspective, this condition reflects the dominance of instrumental rationality, which contributes to the colonization of the lifeworld. Therefore, this study underscores the importance of the green paradigm as an effort to transform accounting toward practices that are more communicative, participatory, and socially and ecologically just.
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Aksa, Aulia Rahmadani Amin, Asbi Andriana Angreyani, Andi Dewi anim anim Anwar Anwar Anwar Arisang, Irdianty Asgar, Muh Abduh Fuat Astuti, Niken Probondani Daud, Dahniyar Dewi Sari, Dewi Edy Jumady Eva Marin Sambo Faisol Faisol Gilda Ibrahim, Irmawati Indah Waty, Fulia Kanji, Lusiana Lalo, Annas Muhammad Ilham Muhammad, Irsad Nuramal, Nuramal Pongkapadang, Gunawan L. Pratama, Didin Rahmawati, Rahmawati Ramadhani, Farah Nabilah Razak, Nurlaely Riyanti Riyanti Rozamuri, Arif Murti Rusdi Susanto Sahidah Selpin, Dwi SITI MARIAM Suardi, Ryan Putra Hafikar Sudiasa, Valentino Sufiati, Sufiati Sugihartono, Egi Sultan AR, Muh. Ikhsan Sutriani Sutriani Syamsul Alam, Syamsul Tangngisalu, Jannati Wahyu Wintari Pratiwi, Resi Yusdhaniar