Ratih Mayasari, Emil Bachtiar


Abstrak – Apakah Akuntansi dan Etika Membuat Tujuan Perusahaan Menjadi Lebih Mulia?

Tujuan Utama - Penelitian ini bertujuan untuk merumuskan tujuan perusahaan yang lebih mulia atau Authentic Higher Purpose (AHP) dengan mengaplikasikan utilitarisme dari filsafat etika.

Metode - Penelitian ini menggunakan metode studi kasus melalui focused group discussion. Beberapa manajemen puncak sebuah perusahaan yang terkait sektor tersebut menjadi informan dalam penelitian ini.

Temuan Utama - Penelitian ini merumuskan sistem kepercayaan perusahaan yang mengandung AHP yaitu kesetaraan sosial dan kesejahteraan pedagang. Sistem tersebut melampaui tujuan bisnis biasa yang cenderung berkisar pada keuntungan perusahaan. Hasil temuan menunjukkan relevansi levers of control (LoC) yang digunakan akuntansi manajemen untuk membantu organisasi melakukan kontrol pada level strategis.

Implikasi Teori dan Kebijakan – Tujuan perusahaan tidak lagi hanya berpusat pada kepentingan perusahaan semata, melainkan juga dampak sosial bagi pihak lain. AHP berkontribusi bagi pengembangan akuntansi manajemen.

Kebaruan Penelitian - Penelitian ini memberikan kebaruan pada topik LoC dalam akuntansi manajemen melalui rumusan AHP yang didukung filsafat etika.


Abstract – Do Accounting and Ethics Make Company Goals Greater?

Main Purpose - This study aims to formulate Authentic Higher Purpose (AHP) company goals by applying utilitarianism from ethical philosophy.

Method – This study uses the case study method through focused group discussion. Several top management of a company related to this sector became informants in this study.

Main Findings - This study formulates a corporate belief system that contains AHP, namely social equality and merchant welfare. The system goes beyond the usual business objectives, which revolve around corporate profits. The findings show the relevance of the levers of control (LoC) used by management accounting to help organizations exercise control at a strategic level.

Theory and Practical Implications – Company goals are no longer solely centred on corporate interests but also on social impacts for other parties. AHP contributed to the development of management accounting.

Novelty - This research provides novelty on LoC in management accounting through the AHP formulation, which is supported by ethical philosophy.


akuntansi manajemen; kebahagiaan; sistem kepercayaan; utilitarisme

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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.32


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