Articles
<![CDATA[Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia ]]>
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of âliberalâ accounting practices in government decree/ regulations and public sector accounting standards.Abstrak: Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sector publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi organisasi hibrida. Studi analisis isi kualitatif digunakan untuk menghasilkan pemahaman tentang bagaimana akuntansiasi telah mengambil alih dan perlahan menginvasi sector publik di Indonesia, dan mendukung tumbuhnya kapitalisme. Peran akuntansi sebagai pemicu perubahan atas nama efektifi tas dan efi siensi; dan oleh karena itu liberalisasi, mendapatkan momentumnya melalui legitimasi praktik akuntansi yaitu regulasi dan standar akuntansi sektor publik.]]>
<![CDATA[DETERMINAN EFEKTIFITAS SISTEM E-BANKING DI MATA NASABAH: PENDEKATAN MODEL KESUKSESAN SISTEM INFORMASI ]]>
<![CDATA[Hanum, Latifah]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: The Determinant of E-Banking System Effectiveness in The CustomersâPerspective: Information System Success Model Approach. The research purpose is to examine the determinant of e-banking system effectiveness by using Delone and Mclean (IS Success) Model. The results showed that all variables of IS Success Model affect the effectiveness of e-banking system with user satisfactionas the indicator variabel. The results also establish new dimension of IS Success Model. First, system quality can be explicated into interactivity and access.The second, service quality can be explicated into acceptable services and emphaty.Third, perceived usefulness can be explicated into useful system and quality of user performance. This suggests that e-banking customers in the city of Malang tend to have different perceptions about effectiveness e-banking system.Abstrak: Determinan Efektifitas Sistem E-Banking di Mata Nasabah: Pendekatan Model Kesuksesan Sistem Informasi. Penelitian ini bertujuan menguji determinan efektifitas sistem e-banking dengan menggunakan pendekatan model kesuksesan sistem informasi Delone dan Mclean. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, kualitas layanan,kegunaan yang dipersepsikan, kepercayaan atas sistem dan interaksi layanan memengaruhi efektifitas sistem e-banking dengan kepuasan pengguna sebagai indikatornya. Hasil penelitian juga membentuk dimensi baru yaitu dimensi inter-activity dan access untuk variabel kualitas sistem, dimensi layanan yang diterima dan empati untuk variabel kualitas layanan serta variabel kegunaan yang dipersepsikan membentuk dimensi sistem yang bermanfaat dan kualitas kinerja pengguna. Hal ini menunjukkan nasabah e-banking di kota Malang cenderung memiliki persepsi berbeda terkait efektifitas sistem e-banking.]]>
<![CDATA[RISET AKUNTANSI KRITIS: PENDEKATAN (NON) FEMINISME TJOET NJAK DHIEN ]]>
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract. Critical Accounting Research: Tjoet Njak Dhien (Non) Feminism approach. This article examines the growth of feminism as a reaction to the domination of men to women. By comparing âmenâsâ critical theories and feminism, it is found that they both still possess masculine traits. Western Feminism characters in its variety (Liberal, Radical, Marxist/Socialist, and Postmodern) are filled with the goal to overthrow oppression of men to women without regard to religiosity. This article describes the superiority of Indonesian âNon-Feministâ from Aceh, Tjoet Njak Dhien, who was able to offer liberation and change by embedding the nature of Islamic women. Her lifestyle and struggle become the essence of Tjoet Njak Dhienâs Critical Theory, which is then defined into methodology for critical accounting research.Abstrak. Riset Akuntansi Kritis: Pendekatan (Non) Feminisme Tjoet Njak Dhien. Artikel ini menelaah tumbuhnya Feminisme sebagai reaksi atas dominasi laki-laki atas perempuan. Dengan membandingkan teori kritis âlaki-lakiâ dengan feminisme ditemukan kesamaan karakter maskulinitas. Karakter Feminisme Barat dalam keragamannya (Liberal, Radikal, Marxis/Sosialis, dan Posmoderen) sarat dengan tujuan penggulingan opresi laki-laki terhadap perempuan tanpa mengindahkan religiusitas. Artikel ini menjelaskan keunggulan âNon-Feminisâ Indonesia dari Aceh, Tjoet Njak Dhien, yang mampu menawarkan pembebasan dan perubahan dengan fitrah perempuan Islam. Gaya hidup serta perjuangannya menjadi intisari Teori Kritis Tjoet Njak Dhien yang diturunkan ke dalam metodologi untuk riset akuntansi kritis.]]>
<![CDATA[INTRODUCING A âBALANCEâ IN THE BSC THROUGH BEAUTY AND LOVE ]]>
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Celebrating the seventeenth anniversary of the Balanced Score Card (BSC) since it was born in 1992, this paper revisits its concept as one of the landmarks in performance measurement. The BSC turns out to be ânot so balancedâ since it lacks certain beauty and love. It hinges on accountability for certain interests when measuring performance, negating or putting other interests as minority. Thus, it fits perfectly with the aim of management accounting that puts managers and customers as priorities. The imbalances comes from secularism and overemphasis in rationalism. Sustainability that becomes the current issue nowadays would not be supported by such performance measurement. In order to insert this balance, a methodology by taking a methapor of nurturing mother is applied in this research that encompasses gentle beauty and subtle love. Gentle beauty refers to a complete harmony of beauty : irrational and the rational; this means introducing those that have been left out in the name of rationality such as religions and spiritualism. Subtle love refers to love towards God that is expressed subtly without lust to overpower. The result is a more balanced set of performance measurements that are filled with beauty and love, insyaAllah.]]>
<![CDATA[AKUNTANSI BANTENGAN : PERLAWANAN AKUNTANSI INDONESIA MELALUI METAFORA BANTENGAN DAN TOPENG MALANG ]]>
<![CDATA[Kusdewanti, Amelia Indah]]>;
<![CDATA[Setiawan, Achdiar Redy]]>;
<![CDATA[Kamayanti, Ari]]>;
<![CDATA[Mulawarman, Aji Dedi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Akuntansi Bantengan: Perlawanan Akuntansi Indonesia melalui Metafora Kesenian Bantengan dan Topengan Malang. Tujuan studi ini mengusulkan bahwa melakukan perlawanan pada âkuasaâ yang sedang berperang merupakan usaha yang melelahkan. Bentuk perlawanan akan lebih bermakna bagi kepentingan rakyat apabila dilakukan oleh dan bagi rakyat. Pendekatan metafora digunakan untuk menelaah perang kuasa. Studi literatur mendalam serta wawancara dengan komunitas budaya, budayawan serta sejarawan mengkonfirmasi bahwa metafora Bantengan dan Topeng Malang tepat untuk menggambarkan kondisi ini. Artikel ini menunjukkan bahwa keberadaan Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) adalah bentuk perlawanan Akuntansi Bantengan yang menjadi motor penggerak pembangunan ilmu akuntansi menuju akuntansi Indonesia yang merdeka.Abstract: Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural historians confirm that Bantengan and Topeng Malang appropriate to describe this condition. This article shows that the presence of Masyarakat Akuntansi Multiparadigma Indonesia (MAMI) as a form of Bantengan Accounting battle is a driving force toward the freedom of Indonesian Accounting.]]>
<![CDATA[STORYTELLING AS AN ALTERNATIVE OF TEACHING (CRITICAL) ACCOUNTING THEORY ]]>
<![CDATA[Ari Kamayanti]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.13.1.13
<![CDATA[Abstrak – Storytelling sebagai Alternatif Pengajaran (Kritis) Teori AkuntansiTujuan Utama – Artikel ini bertujuan memberi alternatif metode pembelajaran teori akuntansi secara kritis melalui penyampaian cerita dalam novel Konpira(kuntan)si.Metode – Pendekatan konstruktif berbasis Paradigma Nusantara dengan nilai-nilai Islam dan ajaran Jawa digunakan untuk menyajikan cerita dalam Konspira(kuntan)si. Selain itu, pendekatan naratif digunakan untuk menggambarkan respon siswa terhadap model pengajaran tersebut. Temuan Utama –Temuan menunjukkan bahwa melalui storytelling, mahasiswa dapat lebih memahami teori akuntansi sekaligus membangkitkan pemikiran kritisnya. Mahasiswa menyukai pembelajaran ini karena selain mudah dipahami, proses belajar lebih menyenangkan dan seru. Kesadaran kritis juga dapat terbangun.Implikasi Teori dan Kebijakan – Artikel ini memberikan alternatif strategi pembelajaran mata kuliah teori akuntansi dengan storytelling. Pembelajaran ini memungkinkan mahasiswa menguasai muatan materi sekaligus membangkitkan kesadaran kritis. Kebaruan Penelitian – Artikel ini memberikan kontribusi bagaimana diskursus teori akuntansi dapat disajikan melalui karya sastra berbasis nilai Nusantara. Abstract – Storytelling as an Alternative to Teaching (Critical) Accounting TheoryMain Purpose – This article aims to provide an alternative method of critically learning accounting theory through storytelling in the "Konpira(kuntan)si" novel.Method - A constructive approach based on the Nusantara Paradigm with Islamic values and Javanese teachings is used to present the story in "Konspira(kuntan)si." In addition, a narrative approach is used to describe students' responses to the teaching model.Main Findings – The findings show that students can better learn accounting theory and generate critical thinking through storytelling. Students like this learning because, apart from being easy to understand, the learning process is more fun and exciting. Critical awareness can also be awakened.Theory and Practical Implications – This article provides an alternative learning strategy for accounting theory courses with storytelling. This learning allows students to master the material's content and raise critical awareness.Novelty– This article contributes to how accounting theory discourse can be presented through Indonesian values-based literature.]]>
<![CDATA[TO CONCUR OR CONQUER? REDIRECTING [VOCATIONAL] ACCOUNTING EDUCATION ]]>
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.03
<![CDATA[Abstrak: Mengikuti atau Menaklukkan? Mengarah-ulangkan Pendidikan Akuntansi [Vokasi] Artikel ini membahas masalah kritis dalam pendidikan [vokasi] akuntansi di tengah revolusi industri 4.0. Artikel ini menggunakan pendekatan refleksif, melalui pembacaan kritis atas fenomena dan mendasarkannya pada nilai-nilai Islam, sebagai metode. Artikel ini membuktikan bahwa dualitas pendidikan akuntansi akademik dan vokasi membentuk akuntan industri yang terjebak dan patuh pada kepentingan kapitalis. Di tengah arus Revolusi Industri 4.0 yang semakin menegasikan Tuhan, pendidikan akuntansi [vokasi] seyogyanya mengajarkan etika-religius, melibatkan siswa dalam konstruksi realitas, mendorong kewirausahaan berbasis religiositas, dan memastikan penguasaan atas teknologi informasi. Abstract: To Concur or Conquer? Redirecting (Vocational) Accounting Education. This article discusses critical issues in (vocational) accounting education amid the industrial revolution 4.0. This article uses a reflexive approach, through the critical reading of phenomena and basing them on Islamic values, as a method. This article proves that the duality of academic and vocational accounting education forms an industrial accountant who is trapped and complies with capitalist interests. Amid the current Industrial Revolution 4.0 which has negated God, (vocational) accounting education should teach religious ethics, involve students in the construction of reality, encourage entrepreneurship based on religiosity, and ensure mastery of information technology. ]]>
<![CDATA[FOBI(A)KUNTANSI: PUISISASI DAN REFLEKSI HAKIKAT ]]>
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.04.7001
<![CDATA[Abstrak. Fobi(a)kuntansi: Puisisasi dan Refleksi Hakikat. Ketakutan untuk menerima akuntansi “lain” atau disebut di artikel ini sebagai fobi(a)kuntansi, di luar akuntansi umum, menimbulkan pengaruh keperilakuan yang beragam. Pada ekstrim tertentu, serangan atas akuntansi “lain” diekspresikan dalam gerakan takfiri; akuntansi sesat atau kafir. Reaksi yang lebih lembut mengambil bentuk diam atau kepura-puraan. Puisisasi atas reaksi ini mampu memberikan potret terbaik atas ketakutan-ketakutan yang ada. Sebuah pandangan reflektif dari Prolegomena Al Attas ditawarkan untuk menghentikan fobi(a)kuntansi; sekaligus mengafirmasi bahwa akuntansi tidak akan dapat dipisahkan dari konsep tauhid. Abstract. Phobi(a)ccounting: Poemization and Reflection of Essence. The fear of accepting “other” accounting or phobi(a)ccounting, besides the mainstream accounting science, results in various behavioural effects. At the utmost active reaction, the assault on alternative accounting was expressed in takfiri; a claim that accounting has gone astray or become infidel. Subtler reaction takes the form of silence or pretense. Poem-ization of these reactions best portrays the state of phobic minds. A reflective view of accounting through the lens of Al Attas’ Prolegomena is offered to halt the plague of phobi(a)ccounting; and to affirm that the essence of accounting can not be separated from the concept of tawhid.]]>
<![CDATA[RISET AKUNTANSI KRITIS: PENDEKATAN (NON) FEMINISME TJOET NJAK DHIEN ]]>
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2013.12.7203
<![CDATA[Abstract. Critical Accounting Research: Tjoet Njak Dhien (Non) Feminism Approach. This article examines the growth of feminism as a reaction to the domination of men to women. By comparing ‘men’s’ critical theories and feminism, it is found that they both still possess masculine traits. Western Feminism characters in its variety (Liberal, Radical, Marxist/Socialist, and Postmodern) are filled with the goal to overthrow oppression of men to women without regard to religiosity. This article describes the superiority of Indonesian ‘Non-Feminist’ from Aceh, Tjoet Njak Dhien, who was able to offer liberation and change by embedding the nature of Islamic women. Her lifestyle and struggle become the essence of Tjoet Njak Dhien’s Critical Theory, which is then defined into methodology for critical accounting research.Abstrak. Riset Akuntansi Kritis: Pendekatan (Non) Feminisme Tjoet Njak Dhien. Artikel ini menelaah tumbuhnya Feminisme sebagai reaksi atas dominasi laki-laki atas perempuan. Dengan membandingkan teori kritis ‘laki-laki’ dengan feminisme ditemukan kesamaan karakter maskulinitas. Karakter Feminisme Barat dalam keragamannya (Liberal, Radikal, Marxis/Sosialis, dan Posmoderen) sarat dengan tujuan penggulingan opresi laki-laki terhadap perempuan tanpa mengindahkan religiusitas. Artikel ini menjelaskan keunggulan ‘Non-Feminis’ Indonesia dari Aceh, Tjoet Njak Dhien, yang mampu menawarkan pembebasan dan perubahan dengan fitrah perempuan Islam. Gaya hidup serta perjuangannya menjadi intisari Teori Kritis Tjoet Njak Dhien yang diturunkan ke dalam metodologi untuk riset akuntansi kritis.]]>
<![CDATA[INTRODUCING A “BALANCE” IN THE BSC THROUGH BEAUTY AND LOVE ]]>
<![CDATA[Ari Kamayanti]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2010.04.7079
<![CDATA[Abstract. Introducing A "Balance" In The BSC Through Beauty and Love. Celebrating the seventeenth anniversary of the Balanced Score Card (BSC) since it was born in 1992, this paper revisits its concept as one of the landmarks in performance measurement. The BSC turns out to be ‘not so balanced’ since it lacks certain beauty and love. It hinges on accountability for certain interests when measuring performance, negating or putting other interests as minority. Thus, it fits perfectly with the aim of management accounting that puts managers and customers as priorities. The imbalances comes from secularism and overemphasis in rationalism. Sustainability that becomes the current issue nowadays would not be supported by such performance measurement. In order to insert this balance, a methodology by taking a methapor of nurturing mother is applied in this research that encompasses gentle beauty and subtle love. Gentle beauty refers to a complete harmony of beauty : irrational and the rational; this means introducing those that have been left out in the name of rationality such as religions and spiritualism. Subtle love refers to love towards God that is expressed subtly without lust to overpower. The result is a more balanced set of performance measurements that are filled with beauty and love, insyaAllah.]]>
