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All Journal Forum Ilmiah Pendidikan Akuntansi (FIPA) Equity
Tantama, Ardiyanto Darma
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Economics, Econometrics & Finance Education Social Sciences

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BIRD ACCOUNTING: A CRITICAL REVIEW OF THE VALUATION OF BIOLOGICAL ASSETS Yusdita, Elana Era; Riestanty, Anggie; Tantama, Ardiyanto Darma
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 10, No 2 (2022): FIPA 19
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

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Abstract

This study aims to determine the application of accounting to breeders and bird traders as well as to bring up the values of local wisdom which have been lost in standardized financial reports. To answer this goal, the methodology used is critical phenomenology. It turns out that there are social and spiritual aspects that shape the value of a biological asset in addition to the economic aspect. With financial accounting in the form of bird accounting, breeders and biological asset traders can assess their assets based on costs to reflect their owners' love for their pets and their performance records and other qualitative information to reflect their asset value. Biological assets cannot be equated with fixed assets because life cannot be depreciated by humans. The results of this study complement the critics of IAS in agriculture as a fellow biological assets as well as being a criticism of the concept of business unity.
Determinan Perilaku Kecurangan Akademik dengan Menggunakan Fraud Diamond dan Perspektif Diri Mahasiswa Pendidikan Akuntansi Tantama, Ardiyanto Darma; Isharijadi, Isharijadi; Yusdita, Elana Era
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.978

Abstract

Penelitian ini bertujuan mengetahui apakah teori fraud diamond menjadi faktor yang mendorong terjadinya kecurangan di dalam akademik dan mengetahui penyebab lain yang memotivasi terjadinya perilaku curang dari sudut pandang mahasiswa. Metode yang digunakan kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara semi terbuka. Hasil penelitian ini menunjukkan faktor penyebab mahasiswa melakukan kecurangan karena adanya tekanan, kesempatan, rasionalisasi, dan kesempatan. Serta faktor lain dari mahasiswa melakukan kecurangan berasal dari dalam diri atau sudut pandang mahasiswa yaitu faktor kebiasaan, kepribadian, kepuasan, keinginan, kebutuhan, ketergantungan pada teman, dan faktor kurangnya percaya diri.
Co-Authors Isharijadi Isharijadi, Isharijadi Riestanty, Anggie Yusdita, Elana Era