KONSTRUKSI TEORI AKUNTANSI (STUDI PADA MASYARAKAT SUNDA WIWITAN PROVINSI JAWA BARAT)
DOI:
https://doi.org/10.31933/jimt.v3i3.828Keywords:
Konstruksi Teori Akuntansi, Sunda Wiwitan, Mitos, Penyimpangan Tindakan Manusia.Abstract
Penelitian ini merupakan pendekatan filsafat analitik. Riset bertujuan menghasilakn Konstruksi teori akuntansi perilakuan. Pada penelitian ini menggunakan trans substansi pemikiran: (1) Friedrich Wilhelm Nietzsche, (2) Model Karl Raimund Popper, (3) Thomas Samuel Kuhn, (4) Martin Heidegger, (5) Hans Georg Gadamer, (6) Jacques Derrida, (7) Michel Foucault, (8) Richard McKay Rorty, (9) Jean-Paul Charles Aymard Sartre. Hasil Konstruksi Teori Akuntansi, Studi Pada Masyarakat Sunda Wiwitan Provinsi Jawa Barat sebagai berikut: Ideologi : (a) Tujuan Hidup Manusia. (b) Ada praktiknya: Tindakan Manusia lebih suka Menyimpang. Penyebab Immoral Dan Amoral (1) Manusia berada di luar kebenaran akibat kebebasan, (2) Keragaman Dalam Perilaku, dan Praktik, (3) Konflik Eksistensial Manusia: (4) Masuk fase normal science (5) Tradisi Prapemahaman; (6) Problem: hukum, hipotesis, teori ciptaan manusia (indeterminisme), (7) Lemahnya Komitmen Moral sebagai ciri manusia. Beberapa kemungkinan: (1) berakhir saat individu mati Being in the World (ada-dalam-dunia), (2) Kembali Pada (Hati Nurani). Sedangkan saran untuk kebijakan manajerial adalah: (a) dalam menginterprestasikan laporan keuangan pernan pesan yang harus diaplikasikan pada masa penafsiran bukan makna literal teks, tetapi meaningful sense (“makna yang berarti”) atau pesan yang lebih berarti daripada sekedar makna literal, (b) akuntansi menunda kebenaran berarti sebagai konsep difference (=tidak hanya menemukan makna, namun kenyataan) menjadi diff’erence (= berarti (1) membedakan/, (2) dan menunda = atau membeda sekaligus menunda) dari makna kebenaran ilmu yang diperolehnya. Ilmu Akuntansi tidak menggunakan rasionalitas murni, tetapi dipengaruhi faktor lain seperti: budaya, otoritas, kepemimpinan, kekuasaan uang, kepentingan, demokrasi. Saran untuk penelitian lanjutan adalah (a) melakukan uji validasi silang dengan pengguna laporan keungan agar dekonstruksi dapat lebih valid, (b) melakukan penelitian dengan menggunakan pendekatan Model Jawa, dan Batak, Minangkabau agar diperoleh gerenalisasi model kearifan local bangsa Indonesia dalam membangun Teori Akuntansi.
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2022-01-29
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Apollo, A. . (2022). KONSTRUKSI TEORI AKUNTANSI (STUDI PADA MASYARAKAT SUNDA WIWITAN PROVINSI JAWA BARAT). Jurnal Ilmu Manajemen Terapan, 3(3), 219–246. https://doi.org/10.31933/jimt.v3i3.828
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