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All Journal Jurnal Administrasi Terapan
Zulkarim Salampessy
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance Social Sciences

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MENYELAMI KONSEP KESATUAN USAHA DALAM TEORI-TEORI AKUNTANSI Zulkarim Salampessy; Maria Juneferstina
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Maret
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 Zulkarim Salampessy
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): SEPTEMBER
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.
Co-Authors Maria Juneferstina