RAMAYANA WALMIKI: EKSPLORASI HOLISTIK SISTEM PENGENDALIAN MANAJEMEN

Bonnie Soeherman

Abstract


Abstrak: Ramayana Walmiki: Eksplorasi Holistik Sistem Pengendalian Manajemen. Studi ini menawarkan konsep Sistem Pengendalian Manajemen (SPM) holistik melalui integrasi nilai-nilai modern dan kitab Ramayana Walmiki. Analisis wacana digunakan sebagai pendekatan untuk mengabstraksi tiga inti dimensi manusia, yaitu spirit, jiwa, dan pikiran. Penelitian ini menemukan bahwa dimensi SPM modern lebih didominasi unsur pikiran rasional, sebaliknya Walmiki lebih mengedepankan dimensi spiritual. Pengendalian pada dimensi spiritual dapat dikembangkan dengan pendekatan informal, berorientasi pada proses, bersifat subjektif, intangible/imaterial, dan diperankan oleh Tuhan atau kekuatan lain yang diyakini. Sedangkan pada dimensi pikiran, pengendalian dilakukan melalui perangkat dan prosedur.

 

Abstract: Valmiki’s Book of Ram: Management Control Systems Holistic Exploration. This study offers the concept of Management Control Systems (MCS) through the holistic integration of modern values and the Valmiki’s Book of Ram. Discourse analysis used as an approach to abstract three main cores of human dimension, spirit, soul, and mind. This study found that the dimension of modern MCS is dominated elements of rational mind, otherwise Valmiki emphasizes the spiritual dimension.  Spiritual control dimension can be developed within informal approach, process-oriented, subjective, intangible/immaterial, and played by God or other spiritual powers believed. While within the dimension of the mind, control is carried out through systems and procedures.


Keywords


sistem pengendalian manajemen; spiritualitas; modernitas; ramayana walmiki

Full Text:

PDF

References


Amat, J.M. (1991). Los Sistemas de Control en Las Empresas de Alta Tecnología: El Caso de Dos Empresas del Sector Químico-farmacéutico. Madrid: Instituto de Contabilbidad de Auditoria de Cuentas.

Badara, A. (2012). Analisis Wacana: Teori, Metode, dan Penerapannya pada Wacana Media. Jakarta: Kencana.

Baker, C.R. (2011). A Discussion of Poststructuralist and Postmodernist Positions in the Work of Norman Macintosh. Critical Perspectives on Accounting, 22(2), 110–117. https://doi.org/10.1016/j.cpa.2010.06.009

Bleicher, J. (1980). Contemporary Hermeneutics. Hermeneutics as Method, Philsophy and Critique. London: Rutledge and Kegan Paul.

Boedker, C. (2010). Ostensive versus Performative Approaches for Theorising Accounting-Strategy Research. Accounting, Auditing & Accountability Journal, 23(5), 595-625. https://doi.org/10.1108/09513571011054909

Carenys, J. (2012). Management Control Systems : A Historical Perspective. International Journal of Economy, Management and Social Sciences, 1(1), 1–18

Christensen, H.B., Nikolaev, V.V., & Wittenberg-Moerman, R. (2016). Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective. Journal of Accounting Research, 54(2), 397–435. https://doi.org/10.1111/1475-679X.12108.

Clark, A.S. (2016). Discourse is Cultural: New Approaches to Discourse Analysis in the ‘Non-West’, Language & Communication, 50, 42-44.

Dillard, J., & Reynolds, M. (2011). Re-stor(y)ing Social Change. Critical Perspectives on Accounting, 22(5), 492–499. https://doi.org/10.1016/j.cpa.2010.11.004.

Edgley, C. (2014). A Genealogy of Accounting Materiality. Critical Perspectives on Accounting, 25(3), 255–271. https://doi.org/10.1016/j.cpa.2013.06.001.

Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3), 466–480. https://doi.org/10.18202/jamal.2015.12.6037

Fernandez-Armesto, F. (2016). War and Gold: A Five-Hundred-Year History of Empires, Adventures and Debt. Accounting History, 21(4), 525–526. https://doi.org/10.1177/1032373215598196

Gallhofer, S., & Haslam, J. (2011). Emancipation, the Spiritual and Accounting. Critical Perspectives on Accounting, 22(5), 500–509. https://doi.org/10.1016/j.cpa.2011.01.006

Hardy, L., & Ballis, H. (2013). Accountability and Giving Accounts: Informal Reporting Practices in a Religious Corporation. Accounting, Auditing & Accountability Journal,26(4), 539-566. https://doi.org/10.1108/09513571311327453

Heath, C., & Heath, D. (2010). Switch: Mengubah Situasi Ketika Perubahan Sulit Terjadi. Jakarta: Gramedia.

Jayasinghe, K., & Soobaroyen, T. (2009). Religious “Spirit” and Peoples' Perceptions of Accountability in Hindu and Buddhist Religious Organizations. Accounting, Auditing & Accountability Journal, 22(7), 997-1028. https://doi.org/10.1108/09513570910987358

Jensen, M. C., & Meckling, W.H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Jorgensen, M., & Philips, L. (2002). Discourse Analysis as Theory and Method. New York: Sage Publishing.

Kaelan, M. (1998). Filsafat Bahasa, Realitas Bahasa, Logika Bahasa, Hermeneutika, dan Postmodernisme. Jogjakarta: Paradigma.

Kumalasari, K. P., & Sudarma, M. (2013). A Critical Perspective Towards Agency Theory. Jurnal Akuntansi Multiparadigma, 4(2), 269–285.

Li, J. (2012). Cultural Foundations of Learning: East and West. Cambridge University Press.

Macintosh, N. B., & Hopper, T (Ed.). (2005). Accounting, the Social and the Political: Classics, Contemporary, and Beyond. Amsterdam: Elsevier Science.

Maddock, L. (2016). Quo Vadimus?. Accounting, Auditing & Accountability Journal, 29(1). https://doi.org/10.1108/AAAJ-02-2015-1983

Merchant, A. K., & Stede, W.A.V. (2003). Management Control Systems - Performance Measurement, Evaluation and Incentives. New Jersey: Prentice Hall

Molisa, P. (2010). Don’t Look at My Finger; Look at the Moon. Critical Perspectives on Accounting, 21(6), 533–535. https://doi.org/10.1016/j.cpa.2010.01.003

Molisa, P. (2011). A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on Accounting, 22(5), 453–484. https://doi.org/10.1016/j.cpa.2011.01.004.

Morgan, G. (2006). Images of Organization. Academy of Management Review. New York: SAGE Publications, Inc.

Namazi, M. (2013). Role of the Agency Theory in Implementing Managements Control. Journal of Accounting and Taxation, 5(2), 38–47. https://doi.org/10.5897/JAT11.032

Ouchi, W. (1992). A Conceptual Framework for the Design of Organizational Control Mechanisms. Management Science, 25(9), 833–848.

Popper, E. R. (1959). The Logic of Scientific Discovery. London: Routledge.

Radianto, W.E.D. (2015). Sistem Pengendalian Manajemen di Entrepeneurial University. Jurnal Akuntansi Multiparadigma, 6 (2), 272-289.

Rajagopalachari, C. (2012). Mahabharata (46th ed). Mumbai: Bharatiya Vidya Bhavan.

Ricoeur, P. (2012). Teori Interpretasi, Memahami Teks, Penafsiran, dan Metodologinya. Jogjakarta: IRCiSoD.

Rosanas, J.M., & Velilla, M. (2005). The Ethics of Management Control Systems: Developing Technical and Moral Values. Journal of Business Ethics, 57(1), 83–96.

Scarnati, J.T. (2002). The Godfather Theory of Management: An Exercise in Power and Control. Management Decision, 40(9), 834–841.

Hood, R.W., Hill, P.C., & Spilka, B. (2009). The Psychology of Religion (4th ed.). New York: The Guilford Press.

Stubbs, M. (1983). Discourse Analysis: The Sociolinguistic Analysis of Natural Language. New Jersey: Wiley-Blackwell.

Sugiharto, B. (1996). Postmodernisme: Tantangan bagi Filsafat. Jakarta: Kanisius.

Tuszynski, N., & Block, W.E. (2014). The Principal – Agent Problem between the Pope and God: How the Printing Press Saved the Papacy. Humanomics, 30(3), 275–284. https://doi.org/10.1108/H-07-2013-0044

Shapiro, B. (2009). A Comparative Analysis of Theological and Critical Perspectives on Emancipatory Praxis through Accounting. Critical Perspectives on Accounting, 20(8), 944–955. https://doi.org/10.1016/j.cpa.2009.05.005

Sitorus, J.H.E. (2015). Membawa Pancasila dalam Suatu Definisi Akuntansi. Jurnal Akuntansi Multiparadigma, 6(2), 254–271. https://doi.org/10.18202/jamal.2015.08.6021

Sitorus, J.H.E. (2016). Pancasila-based Social Responsibility Accounting. Procedia Social and Behavioral Sciences, 219, 700–709. https://doi.org/10.1016/j.sbspro.2016.05.054

Soeherman, B. (2011). Tinjauan Kontemplatif Peranan Akuntan di Era Konseptual: Perimbangan Kembali Kehakikian Otak Belahan Kiri dan Kanan. Jurnal Akuntansi Multiparadigma, 2(2), 279-293.

Sukoharsono, E.G. (2010). Metamorfosis Akuntansi Sosial dan Lingkungan : Mengkonstruksi Akuntansi Sustainabilitas Berdimensi Spiritualitas. In Pidato Pengukuhan Guru Besar. Malang: Universitas Brawijaya.

Warwick, F., & Robert, W. (2014). The Religious Imperative of Cost Accounting in The Early Industrial Revolution. Accounting, Auditing & Accountability Journal, 27(2), 357-381. https://doi.org/10.1108/AAAJ-03-2013-1269.

Wilber, K. (1998). The Marriage of Sense and Soul Integrating Science and Religion Random House. New York: Random House.




DOI: http://dx.doi.org/10.18202/jamal.2017.04.7040

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Bonnie Soeherman

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.