MUHASABAH PROGRAM PENGABDIAN KEPADA MASYARAKAT BIDANG AKUNTANSI DAN AGENDA KOLABORASI ILMU PENGETAHUAN
Abstract
This study criticizes the Community Service Program in the field of accounting as muhasabah (self-introspection) and offers a new concept of knowledge. The approach used is humanist-theocentric. Criticism of the Community Service Program in the field of accounting only leads to one benchmark that is secular. The logical consequence of the bankable the Community Service Program is that it contributes to an increase in inflation. The new form of PKM in accounting is to improve people's natural abilities such as brain performance and communication skills. Brain performance is used for the most classic accounting practices and communication skills are used to get additional venture capital from God through relatives, and communities. The new form of the Community Service Programneeds to involve other disciplines.
Abstrak
Studi ini mengkritik Program Pengabdian Kepada Masyarakat (PKM) bidang akuntansi sebagai muhasabah (introspeksi diri) dan menawarkan konsep baru PKM transdisipliner ilmu pengetahuan. Pendekatan yang digunakan adalah humanis-teosentris. Kritik terhadap PKM di bidang akuntansi hanya mengarah pada satu tolok ukur yang bersifat sekuler. Konsekuensi logis program PKM yang bankable berkontribusi terhadap peningkatan inflasi. Bentuk baru PKM di bidang akuntansi adalah untuk meningkatkan kemampuan alamiah masyarakat seperti kinerja otak dan kemampuan komunikasi. Kinerja otak digunakan untuk praktik akuntansi paling klasik dan keterampilan komunikasi digunakan untuk mendapatkan tambahan modal usaha dari Tuhan melalui kerabat, dan komunitas. Bentuk baru dari PKM perlu melibatkan disiplin ilmu lainnya.
Downloads
References
Achmadi. (2008). Ideologi Pendidikan Islam: Paradigma Humanisme Teosentris. Yogyakarta: Pustaka Pelajar.
Al-Attas, S. M. N. (1993). Islam and Secularism (Second Imp). Kuala Lumpur: ISTAC.
Al-Qaradhawi, Y. (2014). 7 Kaidah Utama Fikih Muamalat. (A. Zirzis, Ed.) (Terjemahan). Jakarta: Puskata Al-Kautsar.
Arif, S. (2018). Islam dan Diabolisme Intelektual (2nd ed.). Jakarta: INSISTS.
Armas, A., & Kania, D. D. (2013). Sekularisasi Ilmu. In Filsafat Ilmu: Perspektif Barat dan Islam (pp. 1–12). Jakarta: Gema Insani.
Bailey, C. D. (2017). Psychopathy and Accounting Students’ Attitudes Towards Unethical Professional Practices. Journal of Accounting Education, 41, 1–18. https://doi.org/10.1016/j.jaccedu.2017.09.004
D’Souza, M. F., & Lima, G. A. S. F. de. (2015). The Dark Side of Power: The Dark Triad in Opportunistic Decision-Making. Advances in Scientific and Applied Accounting, 8(2), 135–156. https://doi.org/10.14392/asaa.2015080201
Efferin, S. (2015). Akuntansi, Spritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi Multiparadigma, 6(3), 466–480. https://doi.org/10.18202/jamal.2015.12.6037
Hoskin, K. W., & Macve, R. H. (1986). Accounting and the Examination: A Genealogy of Disciplinary Power. Accounting, Organization and Society, 11(2), 105–136. Retrieved from http://www.sciencedirect.com/science/article/pii/0361368286900279
Kamayanti, A. (2019). Akuntansi Keperilakukan. Jakarta: Rumah Peneleh.
Kirana, D. J., & Septyan, K. (2018). Sosialisasi dan Pendampingan Implementasi Akuntansi Dasar kepada UMKM yang Berada di Ciracas Jakarta Timur. In Seminar Nasional Hasil Pengabdian Kepada Masyarakat 1. Jakarta: UPN Veteran Jakarta.
Mulawarman, A. D. (2019). Akuntansi Pertanian. Jakarta: Yayasan Rumah Peneleh.
Mulawarman, A. D., & Kamayanti, A. (2018). Islamic Accounting Anthropology: A Constructivist Methodological Alternative. International Journal of Business and Society, 19(2), 302–311.
Putnam, J. F. (1974). Student/Pupil Accounting: Standar Terminology and Guide for Managing Student Data in Elementary and Secondary School, Community/Junior Colleges and Adult Education. Washington: U.S. Department of Health, Education and Welfare.
Qayyim, I. (2017). Mahabbatullah (Terjemahan). Jakarta: Pustaka Al-Kautsar.
Quattrone, P. (2000). Constructivism and Accounting Research: Towards a Trans-disciplinary Perspective. Accounting, Auditing & Accountability Journal, 13(2), 130–155. https://doi.org/10.1108/09513570010323047
Rahmi, A. (2015). Mekanisme Pasar dalam Islam. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 4(2), 177–192.
Septyan, K. (2017). Urgency Fiqih Muamalah dalam Mata Kuliah Akuntansi Syariah. In Konferensi Ilmiah Akuntansi IV (p. 62). Jakarta: UNiversitas Pancasila dan IAI KAPd.
Septyan, K. (2019). Model Laboratorium Akuntansi Terintegrasi untuk Perguruan Tinggi. Jurnal Akuntansi, 7(1), 20–29.
Septyan, K., & Julianto, W. (2018). Model Pembelajaran Syariah di Jurusan Akuntansi. Jurnal Pendidikan Ekonomi Dan Bisnis, 6(1), 15–24. https://doi.org/10.21009/jpeb.006.1.2
Tarmizi, E. (2017). Harta Haram Muamalat Kontemporer. Bogor: Berkat Mulia Insani.
Triyuwono, I. (2012). Persepektif, Metodologi dan Teori Akuntansi Syariah. Jakarta: Rajawali Pers.
Yamey, B. S. (1981). Some Reflections on the Writing of a General History of Accounting. Accounting and Business Research, 11(42), 127–135. https://doi.org/10.1080/00014788.1981.9729690
Zaid, O. A., & Abraham, A. (1994). Communication Skills in Accounting Educatio: Perceptions of Academics, Employers and Graduate Accountants. 1Accounting Education, 3(3), 205–221.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) The Author(s)
