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Unti Ludigdo

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Price Determination based on Torajanese Culture

Natalia Paranoan, Made Sudarma, Unti Ludigdo, Rosidi Journal of Asian Society for International Relations and Public Affairs Price determination in a society has been influenced by various factors, including the condition of cultural, economic, law, social, and political environment (Hofstede, 1986). Culture is considered the most powerful factors in this process (Mouritsen, 1989). This study focuses [...]

Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive

Mirna Amirya, Ali Djamhuri, and Unti Ludigdo This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual [...]

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 [...]

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 [...]