AKUNTANSIASI ATAU AKUNTANSIANA? MEMAKNAI REFORMASI AKUNTANSI SEKTOR PUBLIK DI INDONESIA

Ari Kamayanti

Abstract


Abstract: Accountingization or Accountingsiana? Interpreting Sector Public Accounting Reformation in Indonesia. The embrace of New Public Management in public sector has given birth to imperativeness of accountingization. This article scrutinizes the paradigm shift from public sector organizations into hybrid organizations; a reflection of economics liberalization. A qualitative content analysis study is carried out to generate understanding how accountingization has taken place and is invading stealthily into the Indonesian public sector; supporting the ever-growing capitalism. The role of accounting as the change driver in the name of effectiveness and efficiency, hence liberalization, has gained its momentum through legitimation of “liberal” accounting practices in government decree/ regulations and public sector accounting standards.

Abstrak: Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Masuknya New Public Management di sector publik telah melahirkan urgensi akuntansiasi. Artikel ini menyoroti pergeseran paradigma atas bentuk organisasi publik menjadi organisasi hibrida. Studi analisis isi kualitatif digunakan untuk menghasilkan pemahaman tentang bagaimana akuntansiasi telah mengambil alih dan perlahan menginvasi sector publik di Indonesia, dan mendukung tumbuhnya kapitalisme. Peran akuntansi sebagai pemicu perubahan atas nama efektifi tas dan efi siensi; dan oleh karena itu liberalisasi, mendapatkan momentumnya melalui legitimasi praktik akuntansi yaitu regulasi dan standar akuntansi sektor publik.


Keywords


akuntansiasi; akuntansiana; new public management; sektor publik; liberalisasi

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DOI: http://dx.doi.org/10.18202/jamal.2011.12.7138

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