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Ari Kamayanti

Teori Kritis Tjoet Njak Dhien Vis a Vis Feminisme Barat dalam Riset Akuntansi

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Menggeser Paradigma Stock Concept Menuju Flow Concept: Kritik atas Netrevenue Sharing pada Akuntansi Mudharabah

Virginia Nur Rahmanti, Aji Dedi Mulawarman dan Ari Kamayanti ….Dari analisis kedua sistem bagi hasil di atas, sesungguhnya permasalahan yang muncul terletak pada sistem bagi hasil NRS. NRS memiliki tiga kesalahan ketidakadilan fundamental. Pertama, dengan basis NRS entah bisnis yang dikelola mudharib mengalami keuntungan atau kerugian, shohibul maal tidak menanggung beban operasional sedikitpun karena nisbah [...]

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 [...]