Tjokro-[ism] Case Study: Reconciling the Tangled-Thread of Cash Management Practice in Treasury Accounting Field

Abstract

Tjokroaminoto's thought is used in this qualitative case study research to uncover the complexities of cash reconciliation practices for the preparation of the central government's financial statements and identify what went wrong in the practice so that appropriate recommendations can be formulated to overcome these problems. The audit result on LKPP 2018 and 2017 showed problems in the management and recording of cash, inventories, fixed assets, and intangible assets. These problems have impacts on the reliability of financial statements. Optimization of reconciliation to ensure reliability in the preparation of financial statements is questioned. The research results indicate several problems, namely lack of coordination, lack of knowledge, non-compliance, application, and less effective sanctions. This study formulates three recommendations for the government as research implications: increasing knowledge, developing integrated applications, and automating the imposition of sanctions.

Unveiling the “Five Catalysts” for the Success of the Core Tax Project

“…Rahardjo (2018) and Supatmi (2019) further elaborates that this paradigm aims to comprehend and elucidate the social world through the lens of individuals directly engaged in social processes, emphasizing the subjective interpretation of social interactions. The case study research strategy, as described by Ambarwati et al (2021), entails an in-depth examination of one or more instances within their real-life context.…”

"Hamka-Ccounting": Defining the Philosophy of Hamka's Political Economy of Accounting

“…Source: Kuhn (1970), Tinker (1980), Qadri et al (2023), Ambarwati et al (2021) This investigation incorporated an array of Hamka's seminal works, including "The Muslim Way of Life" (Hamka, 1967), "Social Justice in Islam" (Hamka, 2015), "Religion Revolution through State" (Hamka, 1952a), "The Sinew of Pancasila" (Hamka, 1952b), "Reflections on Sufism" (Hamka, 1985), "The History of Islam in Sumatra" (Hamka, 1969), and "Tafsir Al-Azhar Volume 2" (Hamka, 2001). Each of these texts was meticulously reviewed to distill key themes pertinent to the objectives of this research, ensuring a comprehensive and nuanced analysis of intends to culminate in the emergence of a revised PEA paradigm, deeply infused with Hamka's insights.…”

“…Consequently, I refine Kuhn's (1970) deconstruction model by integrating Hamka's perspectives within the revolutionary phase, infusing the analysis with concepts aligned with Sharia principles. To achieve this integration, I incorporate the Islamic purification approach delineated by Ambarwati et al (2021) and Qadri et al (2023) into the revolution phase of Kuhn's deconstruction framework. This adapted methodology is detailed in Figure 2, showcasing the nuanced integration of Hamka's philosophical underpinnings within the broader scope of the political economy of accounting analysis.…”

“…Our primary aim is to reconstruct the traditional PEA through the lens of Hamka's ideologies, thereby introducing "Hamka accounting" as a new variant of the political economy of accounting. Our methodological approach incorporates a revised Kuhnian deconstruction framework, drawing inspiration from Kuhn (1970) and Ambarwati et al (2021), to forge a philosophical underpinning for Hamka's version of PEA, which promises significant theoretical and practical implications. Theoretically, this research contributes to broadening the scope of accounting research beyond the positivist paradigm to embrace diverse scholarly perspectives.…”

Analysis of the Impacts of the Covid-19 Pandemic on Rice Farming Efficiency Level: An Empirical Study in Central Java Province, Indonesia

“…Underpinning this concept is the principle of perpetuity; the assets endowed in cash waqf are eternally earmarked for charitable works and are hence considered the property of Allah Jalla Sya'nuhu. These assets are safeguarded from transactional activities such as sales, exchanges, or inheritance, thereby preserving their integrity for continuous benefit (Ambarwati et al, 2021;Amrullah et al, 2022;Qadri, 2019a). The governance of cash waqf is entrusted to a nazir-a custodian or trustee-who ensures that the mauquf alaih, the beneficiaries, receive the intended advantages from the endowment, reinforcing the foundational Islamic value of stewardship (Adhasara et al, 2022;Ghani et al, 2018).…”