Jurnal Akuntansi Multiparadigma
Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma

(RE)KONSTRUKSI AKUNTANSI KEUANGAN BAGI HASIL SISTEM MATO

Hanif Hanif (Institut Bisnis dan Informatika Kwik Kian Gie)



Article Info

Publish Date
31 Aug 2017

Abstract

Abstrak: (Re)konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Penelitian ini berusaha untuk melakukan (re)konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato (AKBHSM). Metode yang digunakan adalah sinergi oposisi biner dan observasi partisipatif. Temuan penelitian menunjukkan bahwa konstruksi AKBHSM mengikuti irama proses bisnis. dan menghasilkan laporan laba-rugi berbasis single entry bookkeeping untuk tujuan bagi-hasil. Hal ini menimbulkan perbedaan antara AKBHSM dengan akuntansi modern, terutama pada aspek pengukuran harga pokok penjualan. Perbedaan tersebut menimbulkan urgensi untuk adanya (re)konstruksi dengan menggabungkan kekuatan dari AKBHSM dan akuntansi modern. (Re)konstruksi ini menghasilkan AKBHSM berbasis double entry bookeping dan nilai ideologi Pancasila.                                                                                                                                                                            Abstract: (Re)construction of Financial Accounting for Profit Sharing Based on Mato System. This study aims to (re)construct Financial Accounting for Profit Sharing Based on Mato System (FAPSBMS). The method used in this study is synergy of binary opposition and participant observation. The research shows that the construction of FAPSBMS follows the rhythm of business process and produce a income statement based on single entry bookkeeping for profit-sharing purposes. This raises the distinction between FAPSBMS and modern accounting, especially in the cost of goods sold. This distinction raises the urgency for the (re)construction by combining the power of FAPSBMS and modern accounting. This (re)construction produces FAPSBMS based on double entry bookeping and Pancasila value.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...