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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Administrasi Terapan
Zulkarim Salampessy
Universitas Brawijaya Jl. Veteran Malang 65145 Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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KRITIK TERHADAP TEORI AKUNTANSI POSITIF Salampessy, Zulkarim
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.002 KB) | DOI: 10.18860/em.v1i2.1875

Abstract

Theory is a set of principles of hypothesis, conceptual and pragmatic, which is connected to one another, forming a frame of reference for an area of knowledge. Accounting theory is defined as a logical reasoning in the form of a set of principles or the principles that (1) is a frame of reference to assess the accounting practices and (2) guidelines for the development of practices and procedures are new. normative accounting theory (prescription) is a statement or proposition that requires or require accountants in accounting practices. Positive accounting theory (description) aims to explain and predict accounting practice. Main problem is that current accounting practices and management attitudes towards such practices. Positive accounting theory realist ontology adopted a strong understanding and this determines epistemology and methodology. Methodologically, this is a positivist or modernism, it is committed to using methods of physics. As a result of this is rooted in empirical epistemology. Positive accounting theory bersandarkan utility maximization which has a central assumption of neo-classical ie, each individual has a goal to pursue personal interests. Thus there are several things that need to be done or that the theory should be developed to overcome the weakness of positive accounting theory. Not the goal to replace the existing positive theories, but to complement the existing deficiencies in order to improve the positive accounting theory in order to provide meaningful value. Proposed alternatives are: Integrated Utility, Value Free to Value Laden, S-Matrix Theory, Extention Maximation. Keywords: Theory of Accounting, Accounting Theory Normative, Positive accounting theory
MENGUNGKAPKAN PRAKTIK BAGI HASIL PETANI KELAPA KOPRA Salampessy, Zulkarim; Aponno, Chrestiana; Juneferstina, Maria; Laitupa, Patma
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3290

Abstract

Penelitian ini dilakukan untuk mengungkap praktik bagi hasil petani kelapa kopra. Data yang dikumpulkan adalah hasil wawancara (kualitatif), dan kuitansi penjualan kopra (kuantitatif), dengan menggunakan metode observasi, wawancara dan dokumentasi. Data penelitian direduksi dan dikategorikan, ditafsirkan dan disintesis. Hasil penelitian menunjukkan bahwa praktek bagi hasil kopra dilakukan dengan perjanjian tidak tertulis. Biaya produksi pada awalnya ditanggung oleh petani, kemudian biaya pemeliharaan ditanggung bersama antara petani dan petani penggarap sebagai pelengkap. Hasil penjualan kopra dibagi dua, setelah dikurangi biaya sewa angkutan. Kesimpulannya adalah praktik bagi hasil kopra dengan perjanjian tidak tertulis, namun tidak ada yang dirugikan atau dieksploitasi. Rasa percaya dan kekeluargaan tetap melekat pada praktik bagi hasil kopra yang dilakukan dan diwariskan secara turun-temurun. Uang yang didapat digunakan untuk memenuhi kebutuhan keluarga.
MENYELAMI KONSEP KESATUAN USAHA DALAM TEORI-TEORI AKUNTANSI Salampessy, Zulkarim; Juneferstina, Maria
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1789

Abstract

This research was conducted with the aim of explaining the existence of the business entity concept contained in various accounting theories. Researchers place library research in researching and examining the thoughts of experts scattered in articles, books and other documents, about the concept of business units contained in accounting theories. The results of the research show that the concept of business entity contained in; The first is the proprietary theory, namely business actors (entrepreneurship) as owners (proprietors) who are integrated with the company are seen as having an interest in economic activity and are entitled to company profits. Second, entity theory is a corporation as a form of company in which the owner is separate from the company and is represented by management. Third, enterprise theory is the determination and recognition of other parties outside the shareholders (owners of capital) as stakeholders who are seen as having an interest in the company's economic activities. For example management, employees, creditors, suppliers, government, society, and the natural environment. Fourth, sharia enterprise theory is to accommodate the social aspects (stakeholders) that underlie accounting principles and techniques that reflect the values of fairness, truth, honesty, trust, and corporate responsibility. Keywords: Business Entity, Accounting Theory, proprietary theory, entity theory, enterprise theory, shariah enterprise theory
MENGUNGKAP PANCASILA SEBAGAI PARADIGMA PENDIDIKAN AKUNTANSI INDONESIA Salampessy, Zulkarim
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2900

Abstract

This research was conducted with the aim of revealing Pancasila as a paradigm of accounting education in Indonesia. This is a necessity where the national education system is based on Pancasila and UUD 1945. In this research, the author uses the Methodology of Wawasan Nusantara (MWN) and the Method of Kerakyatan with a conceptual approach. The objects of research are people who dedicate themselves to producing research works that are useful for many people. Research works that enlighten and inspire many people. Qualitative data on paradigms or world views, Pancasila as a paradigm, accounting education, ontology, epistemology, methodology, methods, axiology, and so on, which are sourced mainly from articles and books. The author collects the data using library techniques. Production of results and discussion using deductive techniques. The research results show that accounting education in Indonesia has the Pancasila paradigm as a broad world view, which includes ontology, epistemology, methodology, methods and axiology of accounting education. Keywords: Pancasila Paradigm, Ontology, Epistemology, Methodology, Method, Axiology, Accounting Education.
THEOLOGICAL FOUNDATIONS OF THE BUSINESS ENTITY CONCEPT IN ACCOUNTING Salampessy, Zulkarim; Usemahu, Rasni Hanipa
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Co-Authors Aponno, Chrestiana - Juneferstina, Maria Laitupa, Patma Usemahu, Rasni Hanipa