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All Journal Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Irsyadillah Irsyadillah
Syiah Kuala University
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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 | Full PDF (324.725 KB) | 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 Thompson’s (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 | Full PDF (502.133 KB) | 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.
Analisis Tingkat Pendapatan dan Kesejahteraan Pelaku Usaha di Kawasan Wisata Pantai Tapaktuan Tapa Desa Pasar Kecamatan Tapaktuan Kabupaten Aceh Selatan Alfi Syahril Fuadi Jaya; Zumara Husna; Irsyadillah Irsyadillah
Jurnal Humaniora: Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol. 8 No. 2 (2024): October 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i2.4957

Abstract

General Tapaktuan Tapa Beach Tourism is one of the most visited tourist attractions in South Aceh Regency because the site is very large, namely 6 meters long and 2.5 meters wide. So, this uniqueness attracts many tourists who visit and has a big impact on businesspeople at Tapaktuan Tapa Beach Tourism. This research aims to analyze the level of income and welfare of business actors in the Tapaktuan Tapa Beach Tourism area, Pasar Village, Tapaktuan District, South Aceh Regency. This research uses a qualitative approach with descriptive research type. The respondents in this research were 3 business actors in Tapaktuan Tapa Beach Tourism. The data collection techniques used were library research and field research. In analyzing the data, the techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the existence of Tapaktuan Beach Tourism is very helpful in increasing the level of income and welfare of business actors in Tapaktuan Tapa Beach Tourism. The average income of business actors is IDR 20,300,000.00 per month. The level of welfare of business actors in Tapaktuan Tapa Beach Tourism is at the stage of financial vitality, namely the condition of someone who can meet the financial security costs and then has a small supply of funds for fun, such as buying clothes, luxury meals and entertainment
Co-Authors Alfi Syahril Fuadi Jaya Musfiana Raihani Raihani Ruaida Ruaida Zumara Husna