Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Wahana Akuntansi ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Ar-Ribh Golden Ratio of Social Science and Education Journal of International Conference Proceedings
Darwis Said, Darwis
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The International Journal of Accounting and Business Society

 1 
NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
Co-Authors Depi, Sri Eko Ganis Sukoharsono Eleonora, Ellen Haliah, Haliah Indrawaty, Runy Rusdyantinah Janide, Anugrah Junaid, Asriani Mahdalena, M. Mas’ud, Anis Anshari Mediaty Mudatsir Muhammad, Gazali Oktavian Pasoloran, Oktavian Ratna Ayu Damayanti S. Syarifuddin Yohanis Rura Yulita, Elvin