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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.
PENGARUH KONDISI SOSIAL EKONOMI ORANG TUA TERHADAP MOTIVASI BELAJAR SISWA KELAS XI IPS PADA SMA NEGERI 1 INGIN JAYA ACEH BESAR Qamarina, Nurshadiqah; Zakaria, Zakaria; Irsyadillah, Irsyadillah; Amusi, Amrusi
Jurnal Ilmiah Mahasiswa Pendidikan Ekonomi Vol 6, No 1 (2024): Vol 6, No 1 (2024): Juni 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimpe.v6i1.30995

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kondisi sosial ekonomi orang tua terhadap motivasi belajar siswa dalam melakukan proses pembelajaran. Penelitian ini menggunakanpendekatan kuantitatif dengan metode deskriptif. Populasi dalam penelitian ini adalah siswa kelasXI SMA Negeri 1 Ingin Jaya Kabupaten Aceh Besar, yaitu meliputi kelas XI IPS 1 dan kelas XI IPS2 dengan jumlah 60 siswa. Teknik pengambilan sampel dalam penelitian ini adalah sensus sampling,sedangkan teknik dalam pengumpulan data menggunakan penelitian kepustakaan (library research)dan penelitian lapangan (field research) yang terdiri dari observasi, angket (kuesioner), dandokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana dan uji t.Berdasarkan hasil uji regresi diperoleh hasil Y = 28,854 + 0,482 X. Selanjutnya hasil uji t hipotesisditerima, dibuktikan dari nilai thitung= 2,054 ttabel= 2.0017. Koefisien korelasi diperoleh nilai rsebesar 0,260, artinya telah terjadi hubungan antara variabel X dan Y. Koefisien determinasi (RSquare) sebesar 0,068 atau sama dengan 6,8% mengandung arti bahwa variabel kondisi sosialekonomi orang tua dan variabel motivasi belajar siswa dinyatakan berpengaruh sebesar 6,8%,sedangkan sisanya yaitu 93,2% dipengaruhi oleh variabel lain. Kesimpulan dari penelitian inimenunjukkan bahwa kondisi sosial ekonomi orang tua berpengaruh terhadap motivasi belajar siswakelas XI IPS pada SMA Negeri 1 Ingin Jaya. Kata Kunci: Kondisi Sosial Ekonomi Orang Tua, Motivasi Belajar
STRATEGI PEMASARAN DALAM MENINGKATKAN OMZET PENJUALAN PADA QORI STORE KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR Humaira, Humaira; Amrusi, Amrusi; Irsyadillah, Irsyadillah
Jurnal Ilmiah Mahasiswa Pendidikan Ekonomi Vol 6, No 1 (2024): Vol 6, No 1 (2024): Juni 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimpe.v6i1.30993

Abstract

ABSTRAK Penelitian berjudul Strategi Pemasaran Dalam Meningkatkan Omzet Penjualan Pada QoriStore Kecamatan Ingin Jaya Kabupaten Aceh Besar bertujuan untuk mengetahui bagaimana strategipemasaran yang diterapkan oleh Qori Store Kecamatan Ingin Jaya Kabupaten Aceh Besar dalammeningkatkan omzet penjualan dan kendala apa saja yang dihadapi oleh Qori Store Kecamatan InginJaya Kabupaten Aceh Besar dalam proses pemasaran. Penelitian ini menggunakan pendekatankualitatif dengan jenis penelitian deskriptif. Objek dalam penelitian ini adalah strategi pemasarandalam meningkatkan omzet penjualan pada Qori Store Kecamatan Ingin Jaya Kabupaten Aceh Besar.Teknik pengumpulan data menggunakan penelitian kepustakaan (library research) dan penelitianlapangan (field research). Penelitian lapangan dibagi menjadi dua yaitu observasi dan wawancara.Teknik analisis data yang digunakan adalah reduksi data (data reduction), penyajian data (datadisplay) dan menarik kesimpulan (verification). Hasil penelitian menunjukkan bahwa strategipemasaran yang diterapkan oleh Qori Store Kecamatan Ingin Jaya Kabupaten Aceh Besar dalammeningkatkan omzet penjualan adalah menggunakan strategi pemasaran Marketing Mix 7P yangmeliputi : Product (produk), price (harga), place (tempat), promotion (promosi), process (proses),people (orang) dan physical evidence (bukti fisik). Dengan menerapkan strategi marketing Mix 7Ptersebut Qori Store mampu bertahan dan berkembang hingga sekarang. Memiliki produk yangbervariasi, harga yang terjangkau, tempat yang strategis, promosi yang menarik, proses yang cepat,memberikan pelayanan yang sangat baik dan bukti fisik toko yang nyaman, luas, rapi dan bersih.Kesimpulannya adalah bahwa Qori Store menerapkan strategi pemasaran Marketing Mix 7P.Kata Kunci: Strategi Pemasaran, Omzet Penjualan
Does Cultural Pluralism Matter? Views from Experts Involved in the Production of Accounting Textbooks Irsyadillah, Irsyadillah; Raihani, Raihani; Zulfadhli, Zulfadhli; Lasyoud, Alhashmi Aboubaker
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32700

Abstract

Objective The paper seeks to evaluate the perceptions and attitudes of individuals involved in the production of accounting textbooks about providing cultural pluralism in the textbooks.Methodology This paper used semi-structured interviews with key actors of accounting textbook production, including translators, independent reviewers, adaptors, authors and commissioning editors. With one exception, all interviewees are also academics at universities.Results The paper finds that accounting textbooks are cultural and political artifacts that reflect the the cultural, political, and ideological viewpoints of the powerful groups in the world. In other words, the textbook contents are the results of power domination. They have used accounting textbooks as powerful educational media to homogenise cultural and ethical values of accounting and accounting education to be solely based on Anglo-American capitalism. This has greatly affected the professionals involved in the textbook production. Therefore, it is not an urgent matter for them to incorporate diversity of perspectives into accounting textbooks used in Indonesia.Novelty/Originality Although accounting research has explored the issues of accounting textbooks, such as the readability, price, selection, and use, studies that consider the political and cultural role of accounting textbooks especially from the perspective of individual involved in the textbook production are still scant. In particular, there is no research in Indonesia that presents the views of people who produce accounting textbooks regarding the content of their textbooks.