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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Master Bahasa Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Disaster Management Jurnal Ilmiah Mahasiswa Pendidikan Ekonomi
Irsyadillah Irsyadillah
Master Bahasa
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible Irsyadillah, Irsyadillah; Ruaida, Ruaida; Musfiana, Musfiana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21390

Abstract

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompsons (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users attention is deflected from or glossed over the underlying ideological nature of the textbooks
College Students Use and Reception of Accounting Textbooks: An Indonesian Perspective Irsyadillah, Irsyadillah; Raihani, Raihani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.17393

Abstract

Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs.
Co-Authors Alfi Syahril Fuadi Jaya Amiruddin . ., Amiruddin . Amrusi Amusi, Amrusi Anggraini Riskia Pratiwi Anggraini, Musfirah Asmaul Husna Husna, Zumara Ismail Ismail Jaya, Alfi Syahril Fuadi Khairun Nisak Lasyoud, Alhashmi Aboubaker Lubis, Afrialdi Musfiana Musfiana Musfiana, Musfiana Mustofa, Achmad Qamarina, Nurshadiqah Raihani Raihani Rizki Duana Rizki Kurniawati Ruaida Ruaida Sakdiyah Sakdiyah Saputra, Wildi Teuku . Habil, Teuku . Zakaria Zakaria Zulfadhli Zulfadhli