TUAH SEBAGAI SARANA PENGEMBANGAN ETIKA PENGELOLA KEUANGAN NEGARA

Bobby Briando, Muhamad Ali Embi, Iwan Triyuwono, Gugus Irianto

Abstract


Abstrak: Tuah sebagai Sarana Pengembangan Etika Pengelola Keuangan Negara. Artikel ini berupaya untuk membangun konsep pribadi beruntung bagi pengelola keuangan negara dengan menggunakan budaya Melayu. Penelitian ini menggunakan desain penelitian spritiualis untuk membangun pribadi pengelola keuangan negara yang bertuah. Hasil penelitian menunjukkan bahwa pribadi bertuah berorientasi pada kesadaran tertinggi manusia, yaitu takwa (memiliki tujuan akhir kembali kepada Tuhan dengan jiwa yang suci dan tenang). Selain itu, penulis juga menawarkan etika profetik sebagai solusi dalam membangun etika pengelola keuangan negara yang selama ini dibangun hanya berdasar pada aspek material.

 

Abstract: Luck as the Ethical Foundation for State Financial Manager. This research seeks to build a personal concept of fortune for state financial managers using Malay culture. This research uses a spiritualist research design to build a person of a successful state financial manager. The results show that the person with luck is oriented towards the highest human consciousness, namely piety (having the ultimate goal of returning to God with a holy and calm soul). In addition, the authors also offer prophetic ethics as a solution to build state financial manager ethics which has been built based only on material aspects.


Keywords


akuntan; etika; profetik; takwa

Full Text:

PDF

References


Abdullah, I. (2017). Glokalisasi Identitas Melayu: Potensi dan Tantang Budaya dalam Reproduksi Kemelayuan. Manhaj: Jurnal Penelitian dan Pengabdian Masyarakat, 6(2), 1-7. https://doi.org/10.1161/mhj.v5i2.742

Abdullah, M. A. (2014). Religion, Science and Culture: An Integrated, Interconnected Paradigm of Science. Al-Jami'Ah, 52(1), 175-203. https://doi.org/10.14421/ajis.2014.521.175-203

Adhikari, P., & Gårseth-Nesbakk, L. (2016). Implementing Public Sector Accruals in OECD Member States: Major Issues and Challenges. Accounting Forum, 40(2), 125-142. https://doi.org/10.1016/j.accfor.2016.02.001

Afou, R. B. A. E. (2017). Knowledge of Islamic Accounting among Professionals: Evidence from the Tunisian Context. Journal of Islamic Accounting and Business Research, 8(3), 304-325. https://doi.org/10.1108/JIABR-03-2015-0008

Ahn, P. D., & Jacobs, K. (2018). Beyond the Accounting Profession: A Professionalisation Project in the South Korean Public Sector Accounting Field. Accounting, Auditing & Accountability Journal, 32(1), 101-132. https://doi.org/10.1108/AAAJ-11-2016-2795

Akhtyamova, N., Panasyuk, M., & Azitov, R. (2015). The Distinctive Features of Teaching of Islamic Economics: Philosophy, Principles and Practice. Procedia - Social and Behavioral Sciences, 191, 2334-2338. https://doi.org/10.1016/j.sbspro.2015.04.707

Anatassia, D. F., Milla, M. N., & Hafiz, S. E. (2015). Nilai-Nilai Kebajikan: Kebaikan Hati, Loyalitas, dan Kesalehan dalam Konteks Budaya Melayu. Jurnal Psikologi Ulayat, 2(1), 335-347. https://doi.org/10.24854/jpu12015-30

Aslan. (2017). Nilai-Nilai Kearifan Lokal dalam Budaya Pantang Larang Suku Melayu Sambas. Jurnal Ilmiah Ilmu Ushuluddin, 16(1), 11-20. https://doi.org/10.18592/jiu.v16i1.1438

Atkins, J., Atkins, B. C., Thomson, I., & Maroun, W. (2015). “Good” News from Nowhere: Imagining Utopian Sustainable Accounting. Accounting, Auditing and Accountability Journal, 28(5), 651-670. https://doi.org/10.1108/AAAJ-09-2013-1485

Bigliardi, S. (2014). The Contemporary Debate on the Harmony between Islam and Science: Emergence and Challenges of a New Generation. Social Epistemology, 28(2), 167-186. https://doi.org/10.1080/02691728.2013.782583

Bordeman, A., & Westermann, K. D. (2019). The Professional Ethics Exam and Acts Discreditable: An Introductory Assignment. Issues in Accounting Education, 34(4), 39-53. https://doi.org/10.2308/iace-52545

Breyer, C., Heinonen, S., & Ruotsalainen, J. (2017). New Consciousness: A Societal and Energetic Vision for Rebalancing Humankind within the Limits of Planet Earth. Technological Forecasting and Social Change, 114, 7-15. https://doi.org/10.1016/j.techfore.2016.06.029

Briando, B., & Embi, M. A. (2019). Pandangan Hidup dan Alam Pikiran Orang Melayu. Oetoesan-Hindia: Telaah Pemikiran Kebangsaan, 1(2), 69-78. https://doi.org/10.34199/oh.1.2.2019.003

Briando, B., & Purnomo, A. S. (2019). Etika Profetik bagi Pengelola Keuangan Negara. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2019.08.10020

Briando, B., Triyuwono, I., & Irianto, G. (2017). Gurindam Etika Pengelola Keuangan Negara. Jurnal Akuntansi Multiparadigma, 8(1), 1–17. https://doi.org/10.18202/jamal.2017.04.7036

Brown, A. (2018). A Metaphorical Analysis of the Love Song of J. Alfred Prufrock by T. S. Eliot. Accounting Forum, 42(1), 153-165. https://doi.org/10.1016/j.accfor.2018.01.006

Carrington, A. M. (2014). Expanding the Debate: A Comparative Exploration of Physical and Spiritual Ways of Knowing, Methods and Measures. Qualitative Research Journal, 14(2), 179-196. https://doi.org/10.1108/QRJ-08-2013-0049

Cholil, M. (2017). Complexities in Dealing with Gender Inequality: Muslim Women and Mosque-Based Social Services in East Java Indonesia. Journal of Indonesian Islam, 11(2), 459-488. https://doi.org/10.15642/JIIS.2017.11.2.459-488

D’onza, G., Brotini, F., & Zarone, V. (2017). Disclosure on Measures to Prevent Corruption Risks: A Study of Italian Local Governments. International Journal of Public Administration, 40(7), 612-624. https://doi.org/10.1080/01900692.2016.1143000

Doig, A. (2014). Roadworks Ahead? Addressing Fraud, Corruption and Conflict of Interest in English Local Government. Local Government Studies, 40(5), 670-686. https://doi.org/10.1080/03003930.2013.859140

Forster, G., & Fenwick, J. (2015). The Influence of Islamic Values on Management Practice in Morocco. European Management Journal, 33(2), 143-156. https://doi.org/10.1016/j.emj.2014.04.002

Freeman, D. R. (2015). Archetypal Identification: An Alternative for Spiritual Well-Being Assessment. Journal of Religion and Spirituality in Social Work, 34(2), 158-176. https://doi.org/10.1080/15426432.2014.973987

Gray, R., & Milne, M. J. (2018). Perhaps the Dodo Should Have Accounted for Human Beings? Accounts of Humanity and (Its) Extinction. Accounting, Auditing and Accountability Journal, 31(3), 826-848. https://doi.org/10.1108/AAAJ-03-2016-2483

Griffel, F. (2015). What do We Mean by "Salafi"? Connecting Muhammad Abduh with Egypt's Nur Party in Islam's Contemporary Intellectual History. Welt Des Islams, 55(2), 186-220. https://doi.org/10.1163/15700607-00552p02

Hasan, N. F. (2017). Konsep dan Implementasi Etika Islam dalam Dunia Bisnis. Istithmar: Jurnal Pengembangan Ekonomi Islam, 1(1), 67–81. https://doi.org/10.30762/itr.v1i2.945

Howieson, B. (2018). What is the ‘Good’ Forensic Accountant? A Virtue Ethics Perspective. Pacific Accounting Review, 39(2), 155-167. https://doi.org/10.1108/PAR-01-2017-0005

Husein, U. M. (2018). Islam, Communication and Accounting. Journal of Islamic Accounting and Business Research, 9(2), 138-154. https://doi.org/10.1108/JIABR-01-2016-0008

Jamian, M. N., Yusoff, M. Y., Hanafiah, M. G., & Yunos, Y. (2017). Keadilan Teras Kepimpinan Raja-Raja Melayu: Dari Era Tradisi ke Kontemporari. Jurnal Melayu, 16(1), 62-81.

Johansson, S., & Siverbo, S. (2014). The Appropriateness of Tight Budget Control in Public Sector Organizations Facing Budget Turbulence. Management Accounting Research, 25(4), 271-283. https://doi.org/10.1016/j.mar.2014.04.001

Kaiser, M. I., & Krickel, B. (2017). The Metaphysics of Constitutive Mechanistic Phenomena. British Journal for the Philosophy of Science, 68(3), 745-779. https://doi.org/10.1093/bjps/axv058

Kaliszewska, I. (2020). “What Good Are All These Divisions in Islam?” Everyday Islam and Normative Discourses in Daghestan. Contemporary Islam, 14(2), 157-178. https://doi.org/10.1007/s11562-019-00436-9

Kamayanti, A. (2011). Akuntansiasi Atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 531–540. https://doi.org/10.18202/jamal.2011.12.7138

Kavas, M., Jarzabkowski, P., & Nigam, A. (2020). Islamic Family Business: The Constitutive Role of Religion in Business. Journal of Business Ethics, 163(4), 689-700. https://doi.org/10.1007/s10551-019-04384-5

Khairi, M. S. (2013). Memahami Spiritual Capital dalam Organisasi Bisnis melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma, 4(2), 286–307. https://doi.org/10.18202/jamal.2013.08.7198

Khan, F. R., & Naguib, R. (2019). Epistemic Healing: A Critical Ethical Response to Epistemic Violence in Business Ethics. Journal of Business Ethics, 156(1), 89-104. https://doi.org/10.1007/s10551-017-3555-x

Lehman, G. (2014). Moral Will, Accounting and the Phronemos. Critical Perspectives on Accounting, 25(3), 210-216. https://doi.org/10.1016/j.cpa.2013.10.004

MacHlis, E. (2014). Ali Shariati and the Notion of Tawhid: Re-Exploring the Question of God's Unity. Welt Des Islams, 54(2), 183-211. https://doi.org/10.1163/15700607-00542p03

Mbelwa, L. H., Adhikari, P., & Shahadat, K. (2019). Investigation of the Institutional and Decision-Usefulness Factors in the Implementation of Accrual Accounting Reforms in the Public Sector of Tanzania. Journal of Accounting in Emerging Economies, 9(3), 335-365. https://doi.org/10.1108/JAEE-01-2018-0005

Maiga, A. (2019). Public Accountants, Senior Accounting Students, and Non-Accounting Senior Business Majors: Comparing their Perception of Corporate Ethics and Social Responsibility. Accounting and the Public Interest, 19(1), 31-56. https://doi.org/10.2308/apin-52388

McPhail, K., & Cordery, C. J. (2019). Theological Perspectives on Accounting: Worldviews Don’t Change Overnight. Accounting, Auditing and Accountability Journal, 32(8), 2330-2352. https://doi.org/10.1108/AAAJ-03-2018-3415

Ming, D. C. (2012). Penafsiran Kuasa Raja dalam Beberapa Teks Sastera Melayu Lama. Jurnal Manuskrip Nusantara, 3(2), 55-74. https://doi.org/10.37014/jumantara.v3i2.413

Mulawarman, A. (2020). Accounting, Agriculture, and War. Jurnal Akuntansi Multiparadigma, 11(1), 1-22. https://doi.org/10.21776/ub.jamal.2020.11.1.01

Narayan, A. K. (2016). An Ethical Perspective on Performance Measurement in the Public Sector. Pacific Accounting Review, 28(4), 364-372. https://doi.org/10.1108/PAR-02-2016-0024

Nasilah, S., Kargenti, A., & Marettih, E. (2015). Integrasi Diri sebagai Konsep Sehat Mental Orang Melayu. Jurnal Psikologi, 11(1), 37–48. https://doi.org/10.24014/jp.v11i1.1393

Nasser. (2015). Reconceptualising the Muslim Neighbourhood: Claims for Space, Identity and Citizenship in the West. Contemporary Islam, 9, 241–246. https://doi.org/10.1007/s11562-015-0342-2

Nurliana, N. (2019). Nilai Teologi dalam Gurindam Dua Belas Raja Ali Haji. El-Furqania: Jurnal Ushuluddin dan Ilmu-Ilmu Keislaman, 5(2), 181–195. https://doi.org/10.1234/elfurqan%20journal.v5i02.3508

Russell, C. (2019). Friendly Governance: Assessing Sociopolitical Factors in Allegations of Corruption. Public Integrity, 21(2), 195-213. https://doi.org/10.1080/10999922.2018.1446630

Sahin, A. (2018). Critical Issues in Islamic Education Studies: Rethinking Islamic and Western Liberal Secular Values of Education. Religions, 9(11), 335-363 https://doi.org/10.3390/rel9110335

Salampessy, Z., Triyuwono, I., Irianto, G., & Hariadi, B. (2018). Pancasila Paradigm: Methodology of Wawasan Nusantara for Accounting of Pancasila. Australasian Accounting, Business and Finance Journal, 12(1), 102-117. https://doi.org/10.14453/aabfj.v12i1.7

Saniotis, A. (2012). Muslims and Ecology: Fostering Islamic Environmental Ethics. Contemporary Islam, 6(2), 155-171. https://doi.org/10.1007/s11562-011-0173-8

Schaffer, J. (2015). What Not to Multiply without Necessity. Australasian Journal of Philosophy, 93(4), 644-664. https://doi.org/10.1080/00048402.2014.992447

Schwartz, M. . (2002). A Code of Ethics for Corporate Code of Ethics. Journal of Business Ethics, 41, 27–43. https://doi.org/10.1023/A:1021393904930

Senay, B. (2017). Textual Ecologies in Islam: Improvising the Perfect Qur’an in Calligraphy. Journal of Religious and Political Practice, 3(1-2), 46-56. https://doi.org/10.1080/20566093.2017.1292169

Sitorus, J. H. E. (2015). Membawa Pancasila dalam Suatu Definisi Akuntansi. Jurnal Akuntansi Multiparadigma, 6(2), 175–340. https://doi.org/10.18202/jamal.2015.08.6021

Sitorus, J. H. E., Triyuwono, I., & Kamayanti, A. (2017). Homo Economicus vis a vis Homo Pancasilaus: A Fight Against Positive Accounting Theory. Pertanika Journal of Social Sciences and Humanities, 25(S), 311–319.

Solissa, A. B. (2020). The Reactualization of the Pancasila Values in the Light of Perennial Philosophy. Esensia: Jurnal Ilmu-Ilmu Ushuluddin, 21(1), 49-70. https://doi.org/10.14421/esensia.v21i1.2172

Spalding, A. D., & Lawrie, G. R. (2019). A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol. Journal of Business Ethics, 155(4), 1135-1152. https://doi.org/10.1007/s10551-017-3528-0

Thamrin, H. (2015). Enkulturasi dalam Kebudayaan Melayu. Al-Fikra: Jurnal Ilmiah Keislaman, 14(1), 99–151. https://doi.org/10.24014/af.v14i1.3903

Tresnawati, E. F., & Setiawan, A. R. (2013). Ada Apa dengan SAP (AADS) Akrual? Jurnal Akuntansi Multiparadigma, 4(2), 198–215. https://doi.org/10.18202/jamal.2013.08.7193

Triyuwono, I. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290–303. https://doi.org/10.18202/jamal.2015.08.6023

Triyuwono, I. (2016). Taqwa : Deconstructing Triple Bottom Line ( TBL ) to Awake Human ’ s Divine Consciousness. Pertanika Journal of Social Sciences and Humanities, 24(S), 89–104.

West, A. (2018). Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants. Journal of Business Ethics, 153, 1143–1156. https://doi.org/10.1007/s10551-016-3428-8

White, L. P., & Lam, L. W. (2000). A Proposes Infrastructural Model for the Establishment of Organizational Ethics Systems. Journal of Business Ethics, 28, 35–42. https://doi.org/10.1023/A:1006221928960

Williams, P. F. (2017). Jumping on the Wrong Bus: Reflections on a Long, Strange Journey. Critical Perspectives on Accounting, 49, 76-85. https://doi.org/10.1016/j.cpa.2017.10.004

Zainuldin, M. H., Lui, T. K., & Yii, K. J. (2018). Principal-Agent Relationship Issues in Islamic Banks: a View of Islamic Ethical System. International Journal of Islamic and Middle Eastern Finance and Management, 11(2), 297-311. https://doi.org/10.1108/IMEFM-08-2017-0212

Zhou, F., Zhang, Z., Yang, J., Su, Y., & An, Y. (2018). Delisting Pressure, Executive Compensation, and Corporate Fraud: Evidence from China. Pacific-Basin Finance Journal, 48, 17-34. https://doi.org/10.1016/j.pacfin.2018.01.003

Zubairu, U., Ismail, S., & Fatima, A. H. (2019). The Quest for Morally Competent Future Muslim Accountants. Journal of Islamic Accounting and Business Research, 10(2), 297-314. https://doi.org/10.1108/JIABR-11-2016-0138




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.14

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Bobby Briando, Muhamad Ali Embi, Iwan Triyuwono, Gugus Irianto

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