Haryadi, Bambang (2011) Analisis Laba (Rugi) PDAM dalam Perspektif Political Economy of Accounting (Studi Kasus Perusahaan Daerah Air Minum BTM). Doctor thesis, Universitas Brawijaya.
Abstract
Political Economy of Accounting (PEA) berupaya memahami laba (rugi) perusahaan dengan mengakui keberadaan kekuasaan ( power ) dan konflik dalam terciptanya angka laba (rugi). Memahami laba (rugi) sebagai refleksi atau pengejawantahan dari power yang dimiliki oleh `pemilik kepentingan utama` perusahaan. PEA menawarkan pandangan transformatif dari memaknai laba sebagai tujuan utama ( bottom line ) menjadi a just and fair distribution. P enelitian ini bertujuan (1) untuk memahami angka-angka unsur laba (rugi) dengan mengungkap makna di baliknya dan kemudian menganalisisnya dari perspektif peran kekuasaan dari berbagai pihak, (2) menilai dan mengkritisi praktek keadilan di balik angka-angka unsur laba (rugi) . Paradigma kualitatif digunakan sebagai cara pandang yang lebih integral dalam memahami permasalahan penelitian. Pendekatan teori kritis dalam paradigma kualitatif digunakan untuk mencari makna di balik fenomena yang empiris, dan menolak adanya konsep valuefree. Sedangkan Political Economy of Accounting (PEA) merupakan metode analisis yang berupaya memahami fenomena dengan mengakui keberadaan kekuasaan ( power ) dan konflik di dalamnya. Berdasarkan hasil kajian dengan menggunakan analisis PEA menyimpulkan bahwa: (1) pendapatan merupakan refleksi kekuasaan ( power ) manajemen, yaitu menjadikan strategi kenaikan tarif sebagai hal yang rutin, membebani pelanggan dan penetapannya meninggalkan nilai kejujuran dan keterbukaan. Dalam meraih pendapatan nilai keadilan distribusi air, pelayanan pada pelanggan dan kelestarian lingkungan belum sepenuhnya dijalankan. (2) Beban hutang merupakan refleksi penggunaan kekuasaan yang bersifat pemaksaan, menyembunyikan kepentingan di baliknya. Manajemen tidak adil memperlakukan hutang, menciptakan perluasan dan cakupan pelayanan air bagi seluruh masyarakat. (3) Beban gaji merupakan dampak pengabaian kepedulian pada warga sekitar sumber, serta keengganan untuk bersama mengelola sumber air. Dampaknya sumber pendapatan hilang dan beban gaji pegawai besar. Keadilan distribusi air masih berorientasi pada profit dan daerah perkotaan. (4) Kerugian adalah cermin penggunaan kekuasaan yang tidak profesional dan mementingkan diri sendiri. Memaksakan diri membayar PAD meski dalam kondisi rugi. Surat penegasan jaminan kepala daerah yang membuat motivasi kerja manajemen rendah, serta `dosa-dosa` pelanggan turut pula menciptakan kerugian perusahaan.
English Abstract
Political Economy of Accounting (PEA) seeks to understand the earnings (losses) of company with recognized the existence power and conflict in the creation of a number of profit (loss). Understanding income (loss) as a reflection or manifestation of the power possessed by the `owners of major interest` companies. PEA offers a transformative view of interpret earnings as a primary goal (bottom line) to a just and fair distribution. This study aimed (1) to understand the elements of income (loss) statement with uncover the meaning behind it and then analyze it from the perspective of the role of power from various parties, (2) assess and criticize the practice of justice behind the numbers element of profit (loss). Qualitative paradigm is used as a more integral perspective in understanding the research problem. Critical theory approach within the qualitative paradigm is used to find the meaning behind the empirical phenomena, and rejected the concept valuefree. While the Political Economy of Accounting (PEA) is a method of analysis that seeks to understand the phenomenon by acknowledging the existence of power (power) and the conflict within it. Based on the results of studies using the PEA analysis concluded that: (1) income is a reflection of power (power) management, which makes the strategy of rate increases as a matter of routine, ruling, leaving the burden of customers and the value of honesty and openness. In the earned value of equity of water distribution, customer service and environmental sustainability has not been fully implemented. (2) The debt burden is a reflection of the use of power that is coercive, hiding interests behind it. Management is not fair to treat the debt, creating expansion and coverage of water services for the entire community. (3) Salaries waiver of concern is the impact on residents surrounding the source, as well as the reluctance to collectively manage water resources. The impact of income sources and expenses lost big salaries. Fairness of water distribution is still oriented toward profit and urban areas. (4) Losses are not mirror the use of power and self-serving professional. PAD to force myself to pay even a loss. Confirmation letter assurance officer which makes management of work motivation is low, and the `sins` of customers also participated in creating the company`s losses.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657.7/HAR/a/061105014 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.7 Accounting for specific phases of business activity |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 16 Jan 2012 09:16 |
| Last Modified: | 25 Sep 2023 07:20 |
| URI: | http://repository.ub.ac.id/id/eprint/161111 |
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