Biological Assets Valuation Reconstruction: A Critical Study of IAS 41 on Agricultural Accounting in Indonesian Farmers

Kurniawan, Rendra; Mulawarman, Aji Dedi; Kamayanti, Ari

doi:10.1016/j.sbspro.2014.11.052

Cited by 20 publications

(33 citation statements)

References 3 publications

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“…Description of how the ethnomethodology is used as a methodology to uncover the variety of meanings that is behind phenomena interacting in certain ethnic groups/expressed in some earlier studies [15] [16][17] [18]. The research using ethnomethodology focuses on how the methods or ways that organizations conduct in carrying out daily practices are viewed from various perspectives.…”

Section: Methodsmentioning

confidence: 99%

Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth

Lovita¹

2019

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

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The purpose of this study is to find management strategies to practice internal control in achieving company goals. This study uses to understand the practice of internal control of TT Supermarket in daily activities. Supermarket TT is a local retail company that has been established since 1979. The success of the TT Supermarket to survive the competition of multinational corporations in the retail business is an attraction to uncover meaning in the practice of internal control. Research analysis is data reduction, data presentation, indexical, reflexivity, and conclusions. Through this research it is understood that the practice of internal control in Supermarket TT has been done holistically both vertically and horizontally. Vertically, the practice of internal control is based on building the spirituality of all levels of management. Horizontally, the practice of internal control is based on an organizational culture built on the leadership philosophy of making all individuals within the company as family.

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Section: Methodsmentioning

confidence: 99%

Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth

Lovita¹

2019

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

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“…Akuntansi pertanian yang kapitalistik mengubah perilaku pelaku pertanian pula, sehingga tampak kini agrikultur (dari culture yang mengisyaratkan pertanian dibentuk berbasis budaya) menuju agribisnis. Petani berbasis budaya semakin terpinggirkan dan tergantikan oleh perusahaan multinasional yang sarat modal (Kurniawan, Mulawarman, & Kamayanti, 2014) Jika mundur jauh ke belakang, sebelum masa Renaissance, ketika Islam masih menjadi mercusuar peradaban dunia, akuntansi tidak hanya berhubungan dengan aktivitas perdagangan, tetapi merupakan bagian dari akuntabilitas Ilahiah, baik itu pedagang, peternak, petani, bahkan negara, semuanya untuk perhitungan zakat (Zaid, 2004). Pertanian (dalam arti luas) seperti budidaya tanaman dan peternakan merupakan bagian yang mendominasi pencatatan dan pelaporan akuntansi negara seperti didokumentasikan Al Khawarizwy tahun 365 H (976 M) dan praktik akuntansi masyarakat Muslim yang didokumentasikan Al Mazendarany 765 H (1363 M).…”

Section: Pendahuluanunclassified

Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian

Mulawarman

2019

JAP

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ABSTRAKArtikel ini bertujuan mengonstruksi metodologi untuk memurnikan akuntansi pertanian kembali pada fitrah kesuciannya sehingga dapat menempati strata tertinggi bersama tulisan dan angka, sebagaimana kemunculan pertama kalinya di masa revolusi pertanian 12.000 tahun lalu. Konstruksi metodologi pemurnian akuntansi dilakukan melalui telaah kesejarahan pemikiran Ibnu Khaldun dan konsep pemurnian dalam Islam. Hasil konstruksi menunjukkan bahwa metodologi tazkiyah bersubstansi nilai dinamis berkeadilan bagi individu dan masyarakat serta lingkungan alam, dengan cara melalui penyucian terus-menerus. Temuan konstruksi juga menunjukkan bahwa kesucian akuntansi telah hilang dan tersisih sejak Revolusi Industri yang berorientasi materi dan pertumbuhan (ekonomi). Praksis akuntansi tanpa kesucian mewujud dalam standar IFRS dan PSAK di Indonesia hingga abad 21 berkolaborasi dengan Revolusi Industri 4.0.ABSTRACTThis article aims to construct a methodology to refine agricultural accounting back to its nature of holiness so that it can occupy the highest strata along with writing and numbers, as it first appeared during the agricultural revolution 12,000 years ago. The construction of the accounting refinement methodology is carried out through the historical study of Ibn Khaldun's thought and the concept of purification in Islam. The results of the construction show that the tazkiyah methodology has a dynamic value of justice for individuals and communities and the natural environment, by means of continuous purification. The construction findings also show that the sanctity of accounting has been lost and marginalized since the material revolution and growth (economic) orientation. Accounting practices without holiness embodied in IFRS and PSAK standards in Indonesia until the 21st century in collaboration with the Industrial Revolution 4.0.

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“…Mengacu pada pendapat Triyuwono (1998) dalam (Kurniawan, Mulawarman, & Kamayanti, 2014) yang menjelaskan bahwa praktik akuntansi keuangan ditentukan oleh sosial masyarakat lokal dan faktor budaya. Di Indonesia, sepak bola bukan merupakan industri bisnis yang tidak sama dengan sepak bola di negara barat.…”

Section: Pendahuluanunclassified

Akuntansi Sumber Daya Manusia: Kajian Kritis Atas Pengakuan Pemain Sepak Bola Sebagai Aset Klub Sepak Bola Di Indonesia

Baihaqi

2014

El Muhasaba

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Title: [Human Resource Accounting: A Critical Study on Recognition of Football Player as Football Club Asset in Indonesia] The purpose of this study is to examine and criticize the theory of human resource accounting and IAS 38, specificly with regard to the football player recognition. This study also expands the accounting perspective to see the reality of a more holistic perspective, which is not only limited to the financial perspective. This study is a qualitative study by using the critical paradigm and a case study perspective. The result of this study is the form of new accounting concept, particularly the recognition of football players. Player recognition is not interpreted only from the economic perspective, but more important is the players have inherent factors, namely the spiritual factors, education/training, social/cultural, and environmental. These factors highly influence the player, so it does not suitable if the player is recognized as an asset and the monetary valuation is not always the best indicator.

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Biological Assets Valuation Reconstruction: A Critical Study of IAS 41 on Agricultural Accounting in Indonesian Farmers

Cited by 20 publications

References 3 publications

Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth

Harmonization of Culture and Religion in Internal Control, Strengthening Form of SME Growth

Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian

Akuntansi Sumber Daya Manusia: Kajian Kritis Atas Pengakuan Pemain Sepak Bola Sebagai Aset Klub Sepak Bola Di Indonesia

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