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 etika akuntan berbasis Pancasila telah dilakukan sebelumnya oleh Ludigdo dan Kamayanti (2012), dengan menempatkan Pancasila sebagai pembebas etika akuntan dari hegemoni nilai-nilai barat. Untuk melanjutkan dan menyempurnakan kajian sebelumnya, pokok-pokok moralitas dan haluan kebangsaan-kenegaraan menurut alam Pancasila (Latif, 2011; 42-48) digunakan sebagai kerangka diskusinya. Continue reading Memaknai Etika Profesi Akuntan Indonesia dengan Pancasila →

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 that is used, is extended with spirituality. This study also uses Shari’ah Enterprise Theory to analyze and to produce the concept of social responsi­bility disclosure for Islamic banks. Continue reading Qualitative Approach to Build the Concept of Social Responsibility Disclosures Based On Shari’ah Enterprise Theory →

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 budgeting is still assumed to be merely a formality, done as part of a required ceremony to fulfil certain local government obligations. However, at the micro-community level, this paper shows that public participation is truly holistic, and practiced beyond mere ceremonial formalities. This research was of the Tenggeresse people, an aboriginal community at Bromo Mountain, East Java, Indonesia. An interpretive paradigm with an ethnomethodology approach was employed to reveal the existence of local values of Tenggeresse when participating in local budgeting; centring around being peaceful and looking after the welfare of others. These values of local wisdom are internalised in the planning, implementation and transparent responsibility aspects of public participation in local government budgeting.

Key Words: Public Participation Local Budgeting Local Government Local Wisdom Musrenbang Ethnomethodology Continue reading Beyond Ceremony: The Impact of Local Wisdom on Public Participation in Local Government Budgeting →

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 dan haluan kebangsaan -kenegaraan, Pancasila memiliki landasan ontologis, epistemologis, dan aksiologis yang kuat dalam mana setiap sila memiliki justifikasi historis, rasional dan aktual yang dipahami, dihayati, dipercayai, dan diamalkan secara konsisten sehingga dapat menopang pencapaian pencapaian agung peradaban bangsa ini…. Continue reading Nilai-nilai Luhur Pancasila dalam Mencegah Terjadinya Kecurangan →

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 on rationalism; if it is used to control and maintain status quo through colonization; as well as if it has no values or regards that all values are at the same levels, which is the essence of relativity. The three are the philosophical foundation of accounting education that represents the characters of secularism.

Ontologically, relativity depicts the value upon which accounting education is based that reflects on to its epistemological view of rationalism, and the use of accounting education as colonization tool. By employing integralism-structuralism and binary opposition synergy as methodology, this cage is deconstructed. As a liberated accounting education, it occupies a larger beauty space that it previously resided in.

However, at the end of the day, it is realized that there are always concepts of beauty that would like to be achieved, and in the process we are doing nothing less than moving from one cage of beauty into another.

Field of Research: Accounting Education Continue reading Philosophical Reconstruction of Accounting Education: Liberation through Beauty →

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 of IFAC code of ethics in Indonesia also mean that ‘foreign’ values are coerced into Indonesian accountant ethics resulting in accountants’ inability to solve local problems. This article is trying to explain how Pancasila, as a nation ideology in Indonesia that carries cherished local values, could become alternative as a base to develop accountant ethics. Stakehoders’ approach is used to provide arguments on the relevance of Pancasila to accountant ethics to hinder the invasion of ethics imperialism as well as to maintain accountants’ integrity.

Field of Research: Accounting Ethics Continue reading Pancasila as Accountant Ethics Imperialism Liberator →