Papers by Aji D E D I Mulawarman
Selalu saja mendengarkan lagu-lagu kebangsaan sarat nilai kesadaran bahwa kita diminta merawat ne... more Selalu saja mendengarkan lagu-lagu kebangsaan sarat nilai kesadaran bahwa kita diminta merawat negeri dengan kemandirian membuncahkan jiwa kita. Coba lihat lirik lagu Rayuan Pulau Kelapa, nyanyikan, resapi, apa yang terayun di kedalaman ruang batin kita:
212 adalah pintu masuk HIjrah untuk Negeri. 212 hanya awal, dialah pintu masuk bagi pembenahan gr... more 212 adalah pintu masuk HIjrah untuk Negeri. 212 hanya awal, dialah pintu masuk bagi pembenahan gradual dan sangat fundamental, meskipun di posisi eksisting sekarang perubahan dapat dilakukan tetapi harus direkayasa tetap dalam koridor payung kebudayaan. Negeri sudah tidak butuh argumentasi, tapi kesadaran langit dalam batin umat.
Jurnal Tema, Jul 16, 2013
Jurnal Ilmiah Mahasiswa Feb, Dec 5, 2015
Procedia - Social and Behavioral Sciences, 2015
Jurnal Ilmiah Mahasiswa Feb, Sep 9, 2014
Procedia - Social and Behavioral Sciences, 2015
Jurnal Ilmiah Mahasiswa Feb, Jan 13, 2015
Indonesian Accounting Education: Pro Neoliberal or Pancasila? This article aims to construct the ... more Indonesian Accounting Education: Pro Neoliberal or Pancasila? This article aims to construct the Indonesian Accounting Education Concept with the Pancasila spirit. Education accounting for now is still oriented to the Neoliberal learning model that prioritizes in ratio and self interest. It is time for Accounting education to filter "accountability" and "information" People-Based Economic with homo economicus-socius-religious values. The logical consequences of the learning model must prioritize the accounting material that contains two ways, first, it must be placed on the situation of the Indonesian adaptive-ethical-critical-creative-intuitive value. Second, education must be carried out by promoting the values of Divinity, Humanity, Unity, which lead to democratic social justice for all people of Indonesia. To ensure the continuity of the direction of accounting education, a new course namely The Indonesian Accounting is needed.
Procedia - Social and Behavioral Sciences, 2015
Penelitian ini bertujuan melakukan pengembangan kompetensi inti dan konsep bisnis koperasi sesuai... more Penelitian ini bertujuan melakukan pengembangan kompetensi inti dan konsep bisnis koperasi sesuai realitas bisnis berkoperasi masyarakat Indonesia berbasis ekonomi rakyat. Penelitian dilakukan dengan menggunakan metodologi kualitatif, yaitu Beyond Structuralism. Beyond Structuralism mensinergikan antropologi strukturalis sinkronis (kontekstual) dan postrukturalis diakronis (masa lalu). Metodologi dijalankan dengan metode Constructivist Structuralism-nya Pierre Bourdieu untuk mengetahui secara empiris (habitus, capital, field dan practice) aktivitas bisnis koperasi di Indonesia. Tahap pertama, teoritisasi antropologis melalui sinergi antropologi sinkronis (realitas bisnis koperasi kontekstual) dan antropologi diakronis (realitas bisnis koperasi fase awal). Tahap kedua, melakukan sinergi keduanya untuk menemukan benang merah konsep kemandirian berbisnis koperasi secara empiris di lapangan Teoritisasi diperlukan untuk merumuskan Konsep Kemandirian Koperasi. Hasilnya, konsep kemandirian, kompetensi inti kekeluargaan dan sinergi produktif- intermediasi-retail merupakan substansi pengembangan koperasi sesuai realitas masyarakat Indonesia yang unik. Meskipun perkembangannya saat ini banyak tereduksi intervensi kebijakan dan subordinasi usaha besar. Diperlukan kebijakan, regulasi, supporting movement, dan strategic positioning berkenaan menumbuhkan kembali konsep kemandirian, kompetensi inti kekeluargaan dan sinergi produktif- intermediasi-retail yang komprehensif.
Jurnal Ekonomi, Manajemen dan Akuntansi Islam IMANENSI Volume 1 Nomor 1 Halaman 1-74, Sep 1, 2013
Islamic economic research nowadays focuses on progressivity that hinges on quan- titative measure... more Islamic economic research nowadays focuses on progressivity that hinges on quan- titative measurement. Positivistic-neoliberal approach does not support people- based economy. Constructive Approach on Islamic Economy is needed to direct research to inward-looking perspective rather than outward-looking perspective. Non-positivistic and Ush Fiqih in constructive mapping can be carried out through various approach. First, Tarikh or Sirah or new historical methodologies such as Genealogi. Second, social structure approach, Tafsir and Ta’wil. Third, Burhani approach or phenomenology to discover society metaphysics. Based on non-posi- tivistic and Usul Fiqih approach, a sinergy with positivistic approach is needed, namely Emancipation Sinergy.
Procedia - Social and Behavioral Sciences Volume 164, 31 December 2014, Pages 68–75
This paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension a... more This paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension and meaning dimension simultaneously. The study aimed to anticipate the hazardous potentialities in valuation caused by monetary logo-centrism in accounting. The concepts offered are based on the condition of the existing culture in Indonesian society that was abstracted through ethnomethodology. These concepts represent Indonesian farmers’ viewpoints and ways of life in that are also closely related with agriculture utilities cycle. This paper suggests that agriculture accounting can be carried out even if it does not use monetary unit as its valuation approach.
The International Journal of Accounting and Business Society Vol. 22 No. 1 2014
This article is designed to create value added accounting concept based on holistic wisdom as sup... more This article is designed to create value added accounting concept based on holistic wisdom as supplant of income concept based on conventional accounting. The methodology used is The General Theory of Science from Hidayat Nataatmadja to build a value added concept with harmonious parity, kewargaan (citizenship) and iman (faith). Step one is to detect how accounting is used for Neoliberalism despotism tools that do not match harmonious parity. This is an agenda to enable MNCs (Multi National Companies) to “jail” accounting, therefore accounting must be limited-holders orientation designed and formed in conventional financial statement structures. In addition, there is a power need from accounting politics, which are the IAI and national-international networks. For deep interaction analysis, theoretical and political designs are needed to investigate income concept and advanced development from social and environmental accounting approach. Step two, using harmonious citizenship to develop accounting income concept that is free from Neoliberalism clutch, value added concept is employed. However, value-added concept needs to move further towards value added accounting based on holistic wisdom. The result, value added accounting has twelve chakra(s). Accounting does not just take sides to limited-holders, but must also take sides to broadening stakeholders, pro people and environment with God Consciousness based on harmonious iman. This is called holistic holders.
EKONOMIKA Nomor 2 2014 - CISFED
Artikel ini merupakan refleksi kritis atas akuntansi yang dikembangkan dari pemikiran tokoh dari ... more Artikel ini merupakan refleksi kritis atas akuntansi yang dikembangkan dari pemikiran tokoh dari negeri sendiri, HOS Tjokroaminoto, guru bangsa Indonesia.
Jurnal Akuntansi Multiparadigma 2013
The purpose of this article is to explicate how to develop a research methodology in the field of... more The purpose of this article is to explicate how to develop a research methodology in the field of accounting that is people-based (local) as well as Islamic (religious universal). Construction of methodology using substantive interrelation of structuralism (Kuntowijoyo) and the Philosophy of Technology (Armahedi Mahzar), and “beyond” both (as both are still imprisoned in Western universality), through the final gate which is Economic Democracy of Hidayat Nataatmadja who was a true localist. The result is Accounting Research Methodology for People-based accounting that is authentic from Indonesia in the Core Datumreligiousity corridor, Islam.
Indonesian Journal of Accounting Research 2009
The purpose of this paper is to provide evidence on the implementation of Love-Based Accounting E... more The purpose of this paper is to provide evidence on the implementation of Love-Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is a purification process. We show the impact of rHOL on learning process by suiting faith towards God to free accounting education from secularism and corporate hegemony. Utilizing extended ethnography by phenomenology, we portray the implication of
rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony. The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local
values and local needs.
Business: Accounting, Finance, Management & …, Jan 1, 2011
The objective of the research is to formulate Islamic Cash Flow concept from the real transaction... more The objective of the research is to formulate Islamic Cash Flow concept from the real transaction and business habitus of Indonesian Moslem Society. The existence of time value of money in the conventional Cash Flows concept is important because of the uncertainty condition. Uncertainty condition relates to the allocation problem in Cash Flow Accounting and gives way to gharar/usury/riba. The only possibility is to eliminate the substantial deadlock over the form of Cash Flow concept based on riba towards Cash Flow concept that
has Islamic values substances, namely tazkiyah (purified). Such formulation is conducted by utilizing Extension of Integrated Islamic Hyperstructuralism Methodology. In this methodology, conventional concept of cash flow accounting is purified (tazkiyah) by Islamic Accounting. The result is then purified by Extension of Pierre Bourdieu's Constructivist Structuralism to
generate Islamic Cash Flow concept. The major result shows that ma'isyah becomes a substance of Islamic Cash Flow concept. This means that ma'isyah is actually used to search value added (economic, social and environment) activities (material) to attain barakah/blessings (soul-spiritual).
Makalah …, Jan 1, 2006
The objective of the research is to formulate Shari'ate Value Added Statement. Formulation is con... more The objective of the research is to formulate Shari'ate Value Added Statement. Formulation is conducted by utilising Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett's (1994) concept of value added are refined by Shari'ate Accounting. The result is then refined by (Islamic) Technosystem to generate Shari'ate Value Added Statement. The major result shows that zakat becomes a substance of Shari'ate Value Added. This means that Shari'ate Value Added is actually economic (physical) value added (zaka) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari'ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abdullah and Khalifatullah fil ardh. The consequence of the major result are: (1) that the sources of value added in the Shari'ate Value Added Statement should be acquired based on God's commands (halal, thoyib and eliminating riba), and (2) the distributions of the value added should be based on mashlaha and 'Adalah (God's Justice).
Jurnal Akuntansi Multiparadigma, Jan 1, 2012
The purpose of this article is to perform reflection of accounting science in paradigmatic domain... more The purpose of this article is to perform reflection of accounting science in paradigmatic domain. Choice of accounting paradigm in this article is agreed in term of accounting science integration stance, not in accounting science war stance. Science integration is carried out by sociological metatheorizing on accounting in three ways. First, metatheorizing as a means of attaining a better and deeper understanding of accounting theory and or accounting science. Second, metatheorizing as a prelude discource forms to develop new accounting theories and or accounting sciences. Third, metatheorizing is conducted as a source that underlies accounting science of overarching new perspective or paradigm in accounting.
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Papers by Aji D E D I Mulawarman
rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony. The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local
values and local needs.
has Islamic values substances, namely tazkiyah (purified). Such formulation is conducted by utilizing Extension of Integrated Islamic Hyperstructuralism Methodology. In this methodology, conventional concept of cash flow accounting is purified (tazkiyah) by Islamic Accounting. The result is then purified by Extension of Pierre Bourdieu's Constructivist Structuralism to
generate Islamic Cash Flow concept. The major result shows that ma'isyah becomes a substance of Islamic Cash Flow concept. This means that ma'isyah is actually used to search value added (economic, social and environment) activities (material) to attain barakah/blessings (soul-spiritual).
rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony. The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local
values and local needs.
has Islamic values substances, namely tazkiyah (purified). Such formulation is conducted by utilizing Extension of Integrated Islamic Hyperstructuralism Methodology. In this methodology, conventional concept of cash flow accounting is purified (tazkiyah) by Islamic Accounting. The result is then purified by Extension of Pierre Bourdieu's Constructivist Structuralism to
generate Islamic Cash Flow concept. The major result shows that ma'isyah becomes a substance of Islamic Cash Flow concept. This means that ma'isyah is actually used to search value added (economic, social and environment) activities (material) to attain barakah/blessings (soul-spiritual).