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Ubaidillah Malik

Memaknai Etika Profesi Akuntan Indonesia dengan Pancasila

Unti Ludigdo Pidato Pengukuhan Guru Besar Bidang Etika Bisnis dan Profesi …Pancasila jika dipahami, dihayati, dipercayai, dan diamalkan secara konsisten akan dapat menopang pencapaian-pencapaian agung peradaban bangsa. Pandangan seperti ini dapat diterjemahkan dalam konteks profesi akuntan, di mana sila-sila Pancasila akan menginspirasi berkembangnya pandangan dan perilaku etisnya sehingga berkontribusi dalam pencapaian keagungan peradaban bangsa. Kajian [...]

Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based On Shari’ah Enterprise Theory

Inten Meutia, Made Sudarma, Iwan Triyuwono, Unti Ludigdo This research aims to develop the concept and characteristics of social responsibi­lity disclosure and items of social responsibility disclosure of Islamic banks. The research was conducted based on the critical paradigm using Habermas’s Theory of Communication Action in understanding the social reality. Habermas’s Communica­tion Theory of Action [...]

Beyond Ceremony: The Impact of Local Wisdom on Public Participation in Local Government Budgeting

Ana Sopanah, Made Sudarma, Unti Ludigdo dan Ali Djamhuri This paper reveals that public participation in local government budgeting can be practiced fully by the people, and not merely a ceremonial process as shown by earlier literature on such processes. Prior research has focused on the district level and found that participation in local government [...]

Nilai-nilai Luhur Pancasila dalam Mencegah Terjadinya Kecurangan

Unti Ludigdo ….Dengan kata lain  menjadikan Pancasila sebagai ideologi perlawanan terhadap kecurangan yang sudah sedemikian akut di negeri ini bukanlah sesuatu yang mustahil.  Mengapa demikian karena Pancasila memiliki pandangan moral luar biasa yang terkandung dalam sila-silanya. Latif (2011; 41-42) mengemukakan bahwa Pancasila merupakan sumber jati diri, kepribadian, moralitas, dan haluan keselamatan bangsa. Sebagai basis moralitas [...]

Philosophical Reconstruction of Accounting Education: Liberation through Beauty

Ari Kamayanti, Iwan Triyuwono, Gugus Irianto and Aji Dedi Mulawarman Accounting education is presently trapped into reaching concepts of “beauty”. These are masculinity, colonization and relativity. This research criticizes this cage of beauty and proposes alternative view of accounting education form. Currently, accounting education is regarded beautiful if it uses masculine approach that relies greatly [...]

Pancasila as Accountant Ethics Imperialism Liberator

Unti Ludigdo and Ari Kamayanti Ethics in accounting has been put in a spotlight since the fall of Enron. Although there have been developments and turmoils over accountant ethics, accounting scandals do not come into a halt. This raises a question: what is wrong with the present accountant ethics? Since ethics carry values, the adoption [...]