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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam
Mohammad Achsin
Universitas Brawijaya
Religion Economics, Econometrics & Finance

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SYSTEM-DRIVEN (UN) FRAUD: TAFSIR APARATUR TERHADAP “SISI GELAP” PENGELOLAAN KEUANGAN DAERAH Setiawan, Achdiar Redy; Irianto, Gugus; Achsin, Mohammad
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.616 KB)

Abstract

Abstract: System-Driven (Un)Fraud: Actor’s Meaning of the “Dark Side” of Local Government Financial Management. The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands behind the formal procedures and documentation that are displayed) from the actors who are government apparatus. Hermeneutics Gadamerian was chosen as the research methodology. Traces of "fraud" pivots on what is termed "Dana Taktis”. Actors interpreted the mechanism of "Dana Taktis" not as a form of fraud. This was based on the fact that existing internal procedures of “Dana Taktis” practices on SKPD was not hidden. All parties recognnised each other as parts ofa system. We name this phenomena as “system-driven (un) fraud”.Abstrak: System-Driven (Un)Fraud: Tafsir Aparatur terhadap “Sisi Gelap”Pengelolaan Keuangan Daerah. Tujuan penelitian ini pada mulanya adalahuntuk menyingkap laku aktual pada entitas terkecil, yaitu SKPD (Satuan Kerja Perangkat Daerah). Berikutnya, penelitian ini difokuskan untuk menggali makna “sisi gelap” (realitas yang bersembunyi di balik prosedur dan dokumentasi formal yang tertampakkan) dari para aktor aparatur. Hermeneutika Gadamerian dipilih sebagai metodologi penelitian. Jejak “fraud” berpusat pada apa yang diistilahkan aktor sebagai “Dana Taktis”. Aktor memaknai “Dana Taktis” bukanlah bentuk “fraud” sepenuhnya. Hal ini dilandasi fakta bahwa mekanisme “Dana Taktis” bukanlah sebuah praktik yang tersembunyi. Seluruh pihak yang terkait saling mengetahui satu sama lain. Inilah yang kami namakan “system-driven un(fraud)”
Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis Pada Pt Garuda Indonesia (Persero) Tbk) Widyastuti, Aviani; Irianto, Gugus; Achsin, Mohammad
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.915 KB) | DOI: 10.22219/jrak.v5i1.4990

Abstract

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia’s financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it’s because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion.
Epistemologi islam sebagai metodologi penelitian Husnul Hatimah; Unti Ludigdo; Mohammad Achsin
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 2 No 2 (2017): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.989 KB) | DOI: 10.34202/imanensi.2.2.2017.1-6

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji epistemologi Islam agar dapat digunakan sebagai metodologi penelitian. Penelitian ini termasuk dalam kategori library research (penelitian kepustakaan) dengan menggunakan metode content analysis. Temuan penelitian menunjukkan bahwa epistemologi Islam dapat digunakan sebagai metodologi penelitian yang dapat dioprasionalkan menjadi metode dengan tiga pendekatan, yaitu bayani (teks), burhani (konteks), dan irfani (intuisi). Abstract This study aims to assess whether the Islamic epistemology can be used as a research methodology. This study was included in the category of library research (library research) by using content analysis. The findings show that Islamic epistemology can be used as a research methodology that could be operationalized into a method with three approaches, namely bayani (text), burhani (context), and irfani (intuition).
Co-Authors Achdiar Redy Setiawan Aviani Widyastuti Gugus Irianto Husnul Hatimah Unti Ludigdo