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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma International Journal of Religious and Cultural Studies
Jordan Hotman Ekklesia Sitorus
Universitas Brawijaya
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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DEKONSTRUKSI DEFINISI AKUNTANSI DALAM PERSPEKTIF PANCASILA Sitorus, Jordan Hotman Ekklesia; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.564 KB)

Abstract

The purpose of this research is to create a new definition of accounting based on Pancasila values. The author uses a qualitative method which relies on the postmodernism method in the point of view of Pancasila to make a new definition. The result of this research is a new accounting definition based on each sila and the result is being formulated into a new definition. The accounting definition in Pancasila perspective is the human accountability to God by humanizing the human, spirit of brotherhood, uplifting the degree of society, and balancing the physical and spiritual needs of human in financial activity. Keywords:    Accounting Definition, Pancasila, Posmodernism, Culture, Society, Financial Activity.
Do We Fear God in Maintaining Scientific Journal Accountability? Aji Dedi Mulawarman; Jordan Hotman Ekklesia Sitorus; Muhammad Ichsan
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.012

Abstract

This study aims to explore aspects of transcendental accountability in the management of scientific accounting journals. Paradigma Nusantara was employed to analyse thoroughly the accountability activities of the manager of scientific accounting journals. This study found that a phenomenonof accountability manipulation by some scientific journal managers were apparent. They did so because of the publisher's discriminatory attitude. In addition, there is an increasing loss in the fear of God in managing journals. The article proposes to establish transcendental accountability to be applied in the management of scientific journals using Sunan Kalijaga’s Ilmu Kasampurnan
MEMBAWA PANCASILA DALAM SUATU DEFINISI AKUNTANSI Jordan Hotman Ekklesia Sitorus
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.521 KB) | DOI: 10.18202/jamal.2015.08.6021

Abstract

Abstrak: Membawa Pancasila dalam Suatu Definisi Akuntansi Tujuan dari penelitian ini adalah membuat definisi akuntansi baru berdasarkan pada nilai-nilai Pancasila. Adapun dalam membuat definisi penulis menggunakan metode kualitatif yang bersandar pada paradigma posmodernisme dalam sudut pandang Pancasila. Penelitian ini menghasilkan konsep definisi akuntansi berdasarkan masing-masing sila Pancasila dan diformulasikan menjadi satu definisi baru. Adapun definisi akuntansi berdasarkan perspektif Pancasila adalah pertanggungjawaban manusia kepada Tuhan melalui pemanusiaan manusia, membangkitkan semangat persaudaraan, pengangkatan derajat rakyat, serta penyeimbangan kebutuhan jasmani dan rohani manusia dalam hal aktivitas keuangan. Abstract: Carrying Pancasila in an Accounting Definition The purpose of this research is to create a new definition of accounting based on Pancasila values. The author uses a qualitative method which relies on the postmodernism method in the perspective of Pancasila to make a new definition. The result of this research is a new accounting definition based on each principle and the result is being formulated into a new definition. The accounting definition in Pancasila perspective is the human accountability to God by humanizing human, arousing the spirit of brotherhood, uplifting the degree of society, and balancing the physical and spiritual needs of human in financial activity.  
Co-Authors Aji Dedi Mulawarman Iwan Triyuwono Muhammad Ichsan