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All Journal Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Akuntansi dan Governance Journal of Governance, Taxation, and Auditing Asean International Journal of Business Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan Islam (JAKIs) Media Resonansi Pengabdian Masyarakat
Titik Agus Setiyaningsih
Universitas Muhammadiyah Jakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song Binti Shofiatul Jannah; Alvien Gunawan; Titik Agus Setiyaningsih; Ni Made Intan Priliandani
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5115

Abstract

This study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough's (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values ​​of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects.
Greed as Organizational DNA: External Auditor's Perceptions Aulia Zahra Putriani; Titik Agus Setiyaningsih
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2084

Abstract

General Background: Organisational misconduct is not only caused by individual errors, but also by patterns of behaviour that develop internally. Greed is one such pattern and gradually shapes the organisation's mindset and decision-making. Specific Background: During audits, external auditors often encounter clients who exhibit repetitive decision-making patterns and ingrained organisational routines. From the auditor's perspective, these patterns indicate greed that has been internalised in the organisation's systems and operational practices. This condition shapes the character of the organisation, reflected in shared norms, values, and procedural frameworks that guide decision-making processes, information flows, and managerial motivation. Knowledge Gap: Several studies using quantitative or qualitative approaches have addressed greed. However, studies linking greed to the concept of organisational DNA and viewing it from the perspective of external auditors as a phenomenological lens are still rare. Method: To explore how auditors understand greed in organisational DNA, this study adopts a qualitative approach and Alfred Schutz's social phenomenology as its methodological framework. Results: The results show that auditors often identify patterns of greed from interactions with clients, financial reports, decision-making processes, and management responses. This greed develops from repeated decisions and justifications until it eventually becomes part of the client's organisational DNA. Novelty: This study uses the auditor's experience as a lens to understand greed as part of the client's organisational DNA and combines the Organisational DNA framework with Schutz's phenomenology. Implications: These findings help auditors and regulators become more sensitive to client behaviour patterns and encourage audits that focus not only on numbers, but also on the behaviour, culture, and character of the organisation.
Co-Authors Alvien Gunawan Alvien Gunawan Amelia, Khaliza Andi Gusnawati Aulia Zahra Putriani Binti Shofiatul Jannah Binti Shofiatul Jannah Djoni Gunanto Febriani, Lulu Essa Gunawan, Alvien Hartinah , Siti Hartutik (Hartutik) Ika Makherta Sutadji Indriastuty, Nina Jannah, Binti Shofiatul Mariama Trawally Sawo Muhammad Irfan Tarmizi Mujahid El Islamy Ni Made Intan Priliandani Nina Indriastuty Nur Ravita Hanun Nurul Ilmi, Nurul Riswanti, Novi Sawo, Mariama Trawally Shalsabilah Putri Soesanto Siti Hartinah Sutadji, Ika Makherta