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All Journal ISLAMICA: Jurnal Studi Keislaman Jurnal Akuntansi Multiparadigma Arena Hukum
Dayno Utama
Lembaga Ilmu Pengetahuan Indonesia
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Islamisasi Prinsip Counter Accounting Dayno Utama
Islamica: Jurnal Studi Keislaman Vol. 11 No. 2 (2017): Maret
Publisher : Postgraduate Studies of Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.298 KB) | DOI: 10.15642/islamica.2017.11.2.477-498

Abstract

The purpose of this study is to explore the idea of Islamization of counter accounting principles. Such an Islamization is necessary because counter accounting princip-les are formulated by using the philosophy of punk from the western society which has different beliefs. In addition, the idea of Islamization in this study shows that Islamic knowledge can indeed be developed continuously. Therefore, the claim that there is no development inside this knowledge, and that it cannot be categorized as science, willl no longer exist. This study reveals the findings that the wisdom from argumentation which constructs the principles of counter accounting is parallel with the wisdom from Islamic values as interpreted by experts of Islamic accounting. The Islamiza-tion of counter accounting principles confirms the truth of belief in the existence of Allah and His revelation.
UPAYA PERUMUSAN PRINSIP COUNTER ACCOUNTING MELALUI FILOSOFI PUNK SEBAGAI COUNTER CULTURE Dayno Utama
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.675 KB) | DOI: 10.18202/jamal.2015.12.6036

Abstract

Abstrak: Upaya Perumusan Prinsip Counter Accounting Melalui Filosofi Punk sebagai Counter Culture. Tujuan penelitian ini adalah untuk menunjukkan bahwa perlawanan terhadap penelitian mainstream yang terdapat pada jurnal top/elit akuntansi untuk memicu kreativitas dan inovasi secara tidak disadari telah memanfaatkan filosofi punk. Metode penelitian yang digunakan adalah teknik berargumentasi. Hasil penelitian menunjukkan bahwa filosofi punk sebagai budaya perlawanan (counter culture) dapat dimanfaatkan untuk penelitian akuntansi melalui perumusan prinsip akuntansi yaitu akuntansi perlawanan (counter accounting).  Akuntansi kreatif dan inovatif sebagai bentuk perlawanan atas tradisi penelitian akuntansi mainstream terutama pada jurnal elit, tidak akan datang dalam waktu singkat Abstract: Efforts to Formulate Counter Accounting Principles through Philosophy of Punk as Counter Culture. The aim of this research is to demonstrate that resistance to mainstream research contained in top/elite accounting journals for sparking creativity and innovation unconsciously has utilized the philosophy of punk. The research method of this research is argumentation technique. The result of this research shows that the philosophy of punk as counter culture can be utilized for accounting research through formulation the accounting principles namely counter accounting. Creative and innovative accounting as forms of counter accounting towards mainstream accounting tradition especially in elite journals, will not pervade in a short time.
PENCARIAN BENTUK PENELITIAN UNTUK MENGAKTUALISASIKAN PRINSIP COUNTER ACCOUNTING Dayno Utama
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7033

Abstract

Abstrak: Pencarian Bentuk Penelitian untuk Mengaktualisasikan Prinsip Counter Accounting. Tujuan penelitian ini adalah untuk menunjukkan keragaman bentuk penelitian akuntansi dan berupaya memilih bentuk penelitian yang sesuai dengan prinsip counter accounting. Sumber bahan penelitian ini berasal dari dokumen elektronik PhD Thesis para mahasiswa Indonesia yang merupakan lulusan School Of Accounting and Finance University of Wollongong Australia. Pengolahan hasil pengumpulan bahan penelitian dilakukan dengan menggunakan content analysis. Hasil penelitian menunjukkan bahwa para alumni ini memang mengusung bentuk penelitian yang beragam, selain itu dapat diketahui pula bahwa terdapat dua penelitian yang sesuai dengan prinsip counter accounting, namun dari kedua penelitian tersebut terdapat beberapa hal yang tidak sesuai. Abstract: A Search for Research Form to Actualize Counter Accounting Principles. The purposes of this study are to demonstrate the diversity of accounting research forms and attempt to select research form that conform to counter accounting principles. The source of this research material comes from electronic document PhD Thesis of Indonesian students at School Of Accounting and Finance University of Wollongong Australia which were processed by content analysis. The result of this research shows that these students utilize the various research form, in addition there are two researches which conform to counter accounting principles, however from these two researches there are some parts that do not conform.
KONSEPTUALISASI METODE PENEMUAN HUKUM MELALUI PENDEKATAN COUNTER ACCOUNTING Dayno Utama
Arena Hukum Vol. 12 No. 3 (2019)
Publisher : Arena Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.arenahukum.2019.01203.2

Abstract

AbstractOne formulation of counter accounting principles has been sought to be formulated in the form of the need for counter accounting researcher to notice and comply to applicable law, but there is yet efforts that counter accounting researcher can do to acquire legal knownledge and comply to it in conducting research. This research is conducted by documentation method or document analysis. The results show that the effort that can be done by counter accounting researcher is to do legal finding, because this approach has been done by every justice seeker especially those pertinent to legal case. In addition, the results also indicate that the law has a conceptual diversity. From the conceptual diversity there is a legal research that has similarities with some counter accounting principles, namely participative-transformative legal research. AbstrakSalah satu rumusan prinsip counter accounting telah diupayakan untuk dirumuskan berupa perlunya peneliti counter accounting memperhatikan dan mematuhi aturan hukum, akan tetapi masih belum diketahui upaya yang dapat dilakukan oleh peneliti counter accounting untuk memperoleh pengetahuan hukum dan mematuhinya dalam melakukan penelitian. Penelitian ini dilakukan dengan menggunakan metode dokumentasi atau disebut juga analisis bahan hukum. Hasil penelitian menunjukkan upaya yang dapat dilakukan oleh peneliti counter accounting untuk memperoleh pengetahuan hukum adalah dengan melakukan penemuan hukum, karena penemuan hukum merupakan upaya yang dilakukan oleh setiap pencari keadilan terutama para pihak yang berkepentingan dalam suatu perkara. Selain itu hasil penelitian ini juga menunjukkan bahwa hukum memiliki keragaman konseptual. Dari keragaman konseptual tersebut terdapat penelitian hukum yang memiliki kesamaan dengan beberapa prinsip counter accounting, yaitu penelitian hukum transformatif-partisipatoris. 
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