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Iwan Triyuwono

Visum Akuntansi Forensik dalam Tindak Pidana Korupsi

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Shari’ate Organisation and Accounting: the Reflections of Self’s Faith and Knowledge

Iwan Triyuwono Dissertation Many recent studies in accounting no longer see the discipline as an independent craft. Rather, accounting may be understood as a symbol which cannot be separated from its organisational and social contexts. It inherently intertwines with values, perceptions, and perspectives of members of a society within which it is conceived as a [...]

Semiotika Laba Akuntansi: Studi Kritikal-Posmodernis Derridean

Akhmad Riduwan, Iwan Triyuwono, Gugus Irianto, Unti Ludigdo Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b) melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiran laba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodern berbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian [...]

Akuntansi Syari’ah: Menuju Puncak Kesadaran Ketuhanan Manunggaling Kawulo-Gusti

Iwan Triyuwono Pidato Pengukuhan Guru Besar Bidang Akuntansi Syari’ah …Namun, apakah betul bahwa akuntansi itu memang benar-benar bebas dari nilai? Tidak mungkin! akuntansi tidak mungkin bebas dari nilai; karena dalam proses penciptaannya melibatkan manusia yang memiliki kepribadian dan penuh dengan kepentingan. Sepanjang manusia terlibat di dalamnya, sepanjang itu pula ciptaan manusia akan selalu sarat nilai [...]

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 [...]

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 [...]