MENGGUGAT AKUNTANSI MONOLOGIS MELALUI KANAL AKUNTANSI DIALOGIS BERHALUAN NUSANTARA

La Ode Sumail, Sumarni Sumarni

Abstract


Abstrak - Menggugat Akuntansi Monologis melalui Kanal Akuntansi Dialogis Berhaluan Nusantara

Tujuan Utama – Studi ini membebaskan dari praktik akuntansi monologis dengan racikan baru yakni akuntansi dialogis berhaluan Nusantara.

Metode – Studi ini menggunakan metode pemikiran Mingku 5 To Mau Tangke Ma Dete. Informan penelitian ini adalah tokoh masyarakat dan praktisi keuangan.

Temuan Utama - Studi ini menolak akuntansi monologis yang harus sejalan dengan doktrin ekonomi neoklasik. Penolakan ini disebabkan nalar kritis serta menyangkal atau mengabaikan pluralisme sesungguhnya tidak cocok dengan kaidah Nusantara. Akhirnya, studi ini melahirkan informasi akuntansi yang luhur, otentik, valid dan original melalui rangkaian Mingku 5 To Mau Tangke Ma Dete.

Implikasi Teori dan Kebijakan – Studi menunjukkan nilai Mingku 5 To Mau Tangke Ma Dete dapat mengatasi kesenjangan akuntansi monologis. Dalam aspek praktik, studi ini memberikan contoh bagaimana akuntansi bisa menghidupkan narasi dan tindakan dialogis.

Kebaruan Penelitian - Studi ini yang pertama mencoba mengkritisi tentang praktik akuntansi monologis yang terkesan sempit, kaku dan liar menuju akuntansi dialogis yang luhur.

 

Abstract - Challenging Monological Accounting through Nusantara Dialogical Accounting Channel

Main Purpose - This study liberates the practice of monological accounting with a new concoction, known as dialogical accounting with the Nusantara direction.

Method - This study uses the Mingku 5 To Mau Tangke Ma Dete method of thinking. The research informants are community leaders and financial practitioners.

Main Findings - This study rejects monological accounting, which must align with neoclassical economic doctrines. This rejection is due to critical reasoning, and denying or ignoring pluralism is actually not suitable for Nusantara rules. Finally, this study gives birth to noble accounting information in addition to authentic, valid, and original through a series of Mingku 5 To Mau Tangke Ma Dete.

Theory and Practical Implications – This study shows the value of Mingku 5 To Mau Tangke Ma Dete, which can overcome the monological accounting gap. In terms of practice, the study provides an example of how accounting can bring dialogic narratives and actions to life.

Novelty - This study is the first to try to critique monological accounting practices that seem narrow, rigid, and wild towards dialogical accounting with noble values.


Keywords


akuntansi; dialogis; monologis; nusantara

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.2.18

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