Tahir Ilahi Sebagai Prinsip Perilaku Penyajian Laporan Keuangan Berbasis Ten Commandments Of God

Yuesti, Anik (2013) Tahir Ilahi Sebagai Prinsip Perilaku Penyajian Laporan Keuangan Berbasis Ten Commandments Of God. Doctor thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami perilaku manajemen dalam penyajian laporan keuangan. Kejujuran adalah dasar nilai untuk membangun perilaku jujur. Di Indonesia, penelitian terhadap issu penyajian laporan keuangan masih terbatas. Oleh karena itu, penelitian ini dilakukan di Indonesia dengan focus situs penelitian pada Sinode Gereja Kristen Protestan di Bali. Penelitian ini menggunakan pendekatan Hermenutika Ontik. Hermenutika ontik merupakan sebuah metode penafsiran secara tektual dan kontekstual. Pemahaman praktek secara kontekstual didasari konsep Immanuel Kant. Theory of Planned Behavior dan Theory of Mis Behavior digunakan untuk membangun prinsip perilaku penyajian Laporan Keuangan berdasar refleksi Ten Commandments of God. Hasil penelitian menunjukkan bahwa prinsip perilaku penyajian laporan keuangan dibangun dari dua dinamika perilaku yaitu perilaku subudi dan durbudi. Perilaku Subudi adalah perilaku yang utuh atau searah antara pikiran, niat, dan perbuatan. Sedangkan perilaku durbudi adalah perilaku yang tidak searah. Bangunan yang dihasilkan adalah prinsip-prinsip perilaku penyajian laporan keuangan yang dinamakan TAHIR ILAHI. Prinsip perilaku penyajian laporan keuangan yang dibangun diharapkan dapat mengarahkan perilaku yang searah melalui konstruk laporan keuangan berbasis Tri Tugas Panggilan Gereja yaitu koinonia, diakonia, dan marturia.

English Abstract

The aim of this research is to understand management behaviour in financial statement representation. Sincerity is the starting point for building the desired behavior as explained in this paper. In Indonesia, research relating to the complicated issue of financial statements—and the representation of these (including their reporting)—is seldom addressed. Therefore, this particular research has been completed in-country (Indonesia) with the focus being made on the Synod of the Protestant Christian Church in Bali (GKPB). The Hermenutika Ontik Approach, also known as the textual and contextual interpretation method, has been used as the fundamental principle for research. The understanding and practice of contextual interpretation is based on the concept of Immanuel Kant. Both the Theory of Planned Behavior and the Theory of Misbehavior ave been utilized throughout the research of this paper to construct the representation of the behaviour principle. All reflections have been based on the Ten Commandments of God. Research results emphasise the fact that representations of the behavioural principle for financial statements arise from two behavioural dynamics: subudi and durbudi. The behavioural dynamic of subudi is directional and consists of thought, intention and conduct/action. Meanwhile, the behavioural dynamic of durbudi is indirectional. The resultant of directional behavior (aka subudi) is the construction of representation behavioural principles for financial statements encompassing the three mandates of the church (koinonia, diakonia, and marturia) and explained in this paper as being TAHIR ILAHI.

Item Type: Thesis (Doctor)
Identification Number: DES/657.3/YUE/t/061310523
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.3 Financial reports (Financial statements)
Divisions: S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Budi Wahyono Wahyono
Date Deposited: 30 Apr 2014 08:48
Last Modified: 30 Apr 2014 08:48
URI: http://repository.ub.ac.id/id/eprint/161102
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