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All Journal Jurnal Ekuilnomi Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Buata, Dita Aulia
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Economics, Econometrics & Finance

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AKUNTANSI, KEKUASAAN, DAN TATA KELOLA HARGA BARANG DAN JASA SEKTOR KEHUTANAN: PERSPEKTIF SOSIOLOGI AKUNTANSI KAWASAN Buata, Dita Aulia; Niswatin; Amaliah, Tri Handayani
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4834

Abstract

This study aims to examine the role of accounting practices in shaping the governance of goods and services pricing in the forestry sector by adopting a regional sociology of accounting perspective. This study is grounded in the view that forestry prices are not merely the result of technical calculations, but are socially constructed through accounting practices and power relations embedded within institutional contexts. The study employs a literature review method, using thematic analysis to identify patterns and mechanisms that shape forestry price governance. The findings indicate that accounting practices actively frame forestry pricing through cost measurement, economic valuation, and reporting mechanisms that are institutionally legitimized. These practices represent and reproduce power relations among regional actors, particularly the dominance of the state and formal institutions, while also functioning as mechanisms of legitimacy that normalize forestry pricing policies as rational and objective, despite their potential to obscure social inequalities and ecological impacts. This study makes a conceptual contribution by positioning accounting as a power-laden social practice in understanding forestry price governance, thereby extending accounting research toward a more critical and context-sensitive perspective.
AKUNTANSI, KEKUASAAN, DAN TATA KELOLA HARGA BARANG DAN JASA SEKTOR KEHUTANAN: PERSPEKTIF SOSIOLOGI AKUNTANSI KAWASAN Buata, Dita Aulia; Niswatin; Amaliah, Tri Handayani
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4834

Abstract

This study aims to examine the role of accounting practices in shaping the governance of goods and services pricing in the forestry sector by adopting a regional sociology of accounting perspective. This study is grounded in the view that forestry prices are not merely the result of technical calculations, but are socially constructed through accounting practices and power relations embedded within institutional contexts. The study employs a literature review method, using thematic analysis to identify patterns and mechanisms that shape forestry price governance. The findings indicate that accounting practices actively frame forestry pricing through cost measurement, economic valuation, and reporting mechanisms that are institutionally legitimized. These practices represent and reproduce power relations among regional actors, particularly the dominance of the state and formal institutions, while also functioning as mechanisms of legitimacy that normalize forestry pricing policies as rational and objective, despite their potential to obscure social inequalities and ecological impacts. This study makes a conceptual contribution by positioning accounting as a power-laden social practice in understanding forestry price governance, thereby extending accounting research toward a more critical and context-sensitive perspective.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Buata, Dita Aulia; Amaliah, Tri Handayani; Mahdalena, Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Co-Authors Mahdalena Mahdalena Niswatin Tri Handayani Amaliah