JAM : Jurnal Aplikasi Manajemen
Vol 6, No 3 (2008)

Tyranny of the Bottom Line Performance: Tinjauan Kritis terhadap Konsep Kinerja Akuntansi

Alimuddin Alimuddin (Jurusan Akuntansi Fakultas Ekonomi Universitas Hasanuddin)

Article Info

Publish Date
16 Aug 2020

Abstract

An enterprise was firsly built in order to satisfy public interest and not aimed at satisfying investor/owner interest. This orientation has been changing in concommitant with the increase of capitalism economy system and agency theory that encorage the corporation to improve financial performance to, lately, meet owner interest. Measurement of its performance already changed to financial performance judgement, in form of profit maximation, ROI/ROA, EVA, and balanced scorecard also. Such financial judgement was in fact banned and recommended to increase its social responsibility more. At the same time, Islamic law (syariah) offered performance judgement and its encouragement with religious spirits.

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Journal Info
JAM : Jurnal Aplikasi Manajemen
Website

Abbrev

jam

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Manajemen - Journal of Applied Management (JAM) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of functional management (marketing, finance, human resources, and operations) as well as the applied management and ...