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Journal : Infestasi

ANALISIS KINERJA DALAM PERSPEKTIF POLICAL ECONOMY OF ACCOUNTING (STUDI KASUS PDAM MAJU) Bambang Haryadi
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1128

Abstract

In the process, gain or loss PDAM has been a key indicator in assessing the performance of a company. The impact of this understanding is that many companies are doing financial engineering in order to look good financial performance. As a public company, the performance of PDAM Maju can not be assessed only from a financial point of view only. Need to understand the performance of PDAM Maju from a more meaningful perspective in order to obtain a more thorough understanding of the performance.Analysis tools of critical accounting that uses the framework of Political Economy of Accounting (PEA) aimed to understand and evaluate the role of accounting in the context of economic, social and political. Losses incurred during the company is described as fatamurgana. It seems the company suffered losses , but the actual loss is not the case in real terms. The company's performance is always influenced by various political factors and the lack of the role of power companies
MENGGALI NILAI LAIN PRAKTIK AKUNTANSI MANAJEMEN PERSPEKTIF SOSIOLOGIS - INTERPRETIF (Studi Pada PT. Ttrm – Mdn) Bambang Haryadi
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1261

Abstract

Interpretive-perspective has changed the traditional view point of accounting information as a mean of achieving goals.  Interpretive-perspective could not simply suggests that mainstream accounting is the only mean of achieving goals when accounting discipline has ontologically proposed pre-given assumptions on organizational and individual objectives. This paper aims to investigate and to construct management accounting value called “sang lain” which was practiced in a company, by utilizing a research method called interpretive. The study result suggests that there were many other local management values in the company which have been practiced since long time ago and have been the strength and motivation of company business. The “sang lain” value of pricing, investment planning, budgeting, and revenue has been understood and been used as the basis of company practice