Ilmu Pengetahuan Sosial dan Berbagai Paradigma dalam Kajian Akuntansi

Djamhuri, Ali

doi:10.18202/jamal.2011.04.7115

Cited by 34 publications

(34 citation statements)

References 3 publications

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“…This study, referring to Walsham (2006); Wahyuni (2010);and Djamhuri (2011), is an interpretative-qualitative study. Moreover, this study employs (1) a case study strategy (Yin, 2009 andUlfatin, 2014); (2) interpretive policy analysis as the analytical technique and data interpretation (Glynos et al, 2009), and (3) secondary data in the form of various relevant documentations, ranging from official documentation of related institutions to online/offline press releases (Bowen, 2009).…”

Section: Methodsmentioning

confidence: 99%

Fiscal Management in Indonesia: The Perspective of Political-Economy Information

Darono¹

2016

JIAE

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Fiscal management is an effort to formulate fiscal policies to be implemented, controlled, and responsible based on the government regulation. For this purpose, fiscal authority undoubtedly needs an adequate support from the country's financial information. The provision of information for the sake of this fiscal management cannot only be seen as an issue of economic-information which tends to emphasize on the process of information allocation, production, distribution, and consumption as an economic commodity. Using a conceptual framework of political-economy information, the information provision in the context of fiscal management is more of a constellation of various existing economic-information that should be correlated with the involved actors, and comprehensively take into account the surrounding social-political structure. By employing an interpretive policy analysis as the data analysis approach, this study finds that fiscal authority in Indonesia has gradually made a number of efforts to improve the mechanism of the nation's financial information provision for those who have fiscal management interests, either from income information (tax/non-tax) or expenditure information. In some conditions, it is identified that the initiative of information provision for the advantage of fiscal management as well as its implementation requires proper political support.

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Section: Methodsmentioning

confidence: 99%

Fiscal Management in Indonesia: The Perspective of Political-Economy Information

Darono¹

2016

JIAE

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“…Nilai yang sarat dengan unsur materialitas serta meniadakan Tuhan dapat terlihat dengan jelas pada makna CSR. Hal tersebut merupakan suatu cerminan dari modernitas yang memarjinalkan nilai-nilai lokal dengan meniadakan keberadaan Tuhan dan mengarusutamakan materi (Djamhuri, 2011;Mulawarman, 2006;Triyuwono, 2006Triyuwono, , 2009. Bahkan, makna CSR berdasarkan UU CSR saat ini juga menunjukkan unsur sarat dengan nilai materialisme dan pemaksaan.…”

Section: Metodeunclassified

Konsep Corporate Social Responsibility Berbasis Catur Purusa Artha

Werasturi

2017

jamal

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Abstrak: Konsep Corporate Social Responsibility Berbasis CaturPurusa Artha. Penelitian ini bertujuan mengkonstruksi konsep Corporate Social Responsibility (CSR) berbasis Catur Purusa Artha (CPA). Penelitian ini menggunakan studi filosofi budaya dan wawancara informan sebagai alat untuk konstruksi. Temuan dalam penelitian ini menunjukkan bahwa definisi CSR berbasis CPA merupakan pelaksanaan dharma dan berlandaskan kama untuk mencapai moksa. CSR berasal dari artha organisasi yang didistribusikan sebesar-besarnya bagi kemakmuran masyarakat dan lingkungan. Definisi ini memberikan rasa keadilan, stimulasi kepatuhan, nilai spiritualitas, serta cinta terhadap diri sendiri, orang lain, mahluk hidup, lingkungan, dan Tuhan. Abstract: Corporate Social Responsibility Concept Based on Catur Purusa Artha. This study aims to construct the concept of Corporate Social Responsibility (CSR) based on Catur Purusa Artha (CPA). This study uses cultural philosophy and informants interview as a tool for construction. The findings in this study indicate that the definition of CPR based onCPA is the implementation of dharma and based on kama to reach moksa. CSR comes from organization's artha that is distributed as much as possible to the prosperity of society and environment. This definition provides a sense of justice, stimulation of obedience, value of spirituality, and love to self, others, living beings, environment, and God.. Kata kunci: catur purusa artha, csr, kearifan lokal

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“…Front stage is the part that appears directly in front of audiences. This front stage, according to Djamhuri (2011), is a product of institutionalization that tends to be standardized and has been accepted as an institution. Instead, back stage is the part that does not appear directly by the audiences.…”

Section: Stagementioning

confidence: 99%

“…In addition to the stage, social setting, or a context in which social events occur, is also something that must be considered (Djamhuri 2011). Setting, in the context of this study, is the organizational structure of SKPD in accordance with the Local Regulation (Perda) No.…”

Section: Settingmentioning

confidence: 99%