Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi
Abstract
This study aims to understand how Balinese career women harmonize accountability practices. The study uses the interpretive paradigm and phenomenological approach to obtain a description of individual meaning and behavior comprehensively. The key informants in this study were women who were in the pragmatic endurance phase, i.e., the middle of their career in which they face a commitment to maintain a balance between their professional, community and personal or domestic life. The results showed that the multiple roles of Balinese career women were sourced from their self-owned accountability.
Keywords: Balinese career women, accountability practices, self-accountability
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References
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Cresswell, 1998. Qualitative Inquiry: Choosing Among Five Traditions. Sage Publications.
Deegan, C., 2004. Financial Accounting Theory. McGraw-Hill Book Company,Sydney.
Dwirandra, AANB., 2011. Rekonstruksi Metoda Penilaian Aset Dengan Filosofi Tri Hita Karana. Disertasi, Program Doktor Ilmu Akuntansi, Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya
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Hopper, T. dan Powell, A. 1985. “Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions”. Journal of Management Studies, Vol. 22, No.5, 429-465.
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Moser, C.O.N. 1989. Gender Planning in The Third World: Meeting Practicial and Strategic Gender Need. World Development, 17(11) Pp. 1799-1825.
Nakatami, A. 2004. Perempuan Bali dalam Tiga Peran. Majalah Tokoh. No. 298/Tahun VI.
Patton, J.M., 1992. Accountability and Govermental financial Reporting. Financial, Accountability, and Management, Vol. 8, No. 3, 165-180
Puspitaningtyas, Z., 2013. Perempuan Dalam Perspektif Akuntansi Syariah. Jurnal Ilmu Ekonomi dan Sosial. Vol.2, No.2, 206 - 214
Rasyid, R.E., 1998. Saling-Peran (interplay) Antara Akuntansi dan Budaya Perusahaan. Jurnal Riset Akuntansi Indonesia, Vol.1, No.1, 25-68
Roslender, R., 1992. Sociological Perspective on Modern Accountancy. London and New York. Routledge.
Setiadi, Elly, M., Kama, A., Efendi, 2006. Ilmu Sosial dan Budaya Dasar. Kencana, Jakarta.
Soeprapto, R., 2000. Interaksionisme Simbolik, Perspektif Sosiologi Modern. Malang: Averroes Press dan Pustaka Pelajar.
Sinclair, A., 1995. The Chameleon of Accountability: Forms and Discourses. Accounting Organization and Society, Vol.20, No. 2-3, 219-237.
Scapens, R. and Roberts, J., 1985. Accounting Systems and Systems of Accountability – Understanding Accounting practices in their organisational contexts. Accounting, Organisations and Society, Vol. 10, No. 4, 443-456.
Stanbury, W.T., 2003. Accountability to Citizens in the Westminster Model of Government: More Myth Than Reality. Fraser Institute Digital Publication, Canada.
Sudarmanti, Rini. 2006. Memahami Fenomenologi Kesadaran Intersubjectif Aldfred Schutz. Jurnal Universitas Paramadina, Vol.4, No. 2, 144-157.
Sugiarto, 2002. Pengantar Akuntansi. Pusat Penerbitan Universitas Terbuka, Jakarta.
Suputra, D.D.G., 2011. Refleksi Nilai-Nilai Akuntansi Pada Organisasi Subak di Bali. Disertasi, Program Doktor Ilmu Akuntansi, Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya.
Sukoharsono, E.G. Novrida, Q., 2008. Accounting in The Golden Age of Singosari Kingdom: A Foucauldian Perspektif. Simposium Nasional Akuntansi XI Kalimantan.
Sukoharsono, E. G. and Gaffikin, M. J. R., 1993. “Power and Knowledge in Accounting: Some Analysis and Thoughts on the Social, Political, and Economic Forces in Accounting and Profession in Indonesia (1800-1950s)”, Working Paper at University of Wollongong
Surpha, I.W., 2004. Eksistensi Desa Adat dan Desa Dinas di Bali. Pustaka Bali Post, Denpasar.
Suwardjono, 2005. Teori Akuntansi. Perekayasaaan Pelaporan Keuangan, Ed.3. BPFE, Yogyakarta.
Tirtayani, L.A. 2007. “Perempuan Bali Dalam Pemaknaan Peran (Studi Fenomenologis terhadap Triple-Roles Perempuan Bali, di Desa Adat Kuta)” (tesis). Universitas Diponegoro.
Weyer, Birgit (2007). Twenty years later: explaining the persistence of glass ceiling for women leaders. Women in management Review. Vol. 22, No.6, pp 482-496.
Arrington, C.E. and Francis, J.R., 1993. Giving economic accounts: accounting syari'ah cultural practice. Accounting, Organization, and Society, Vol. 14, No. 1, 1-28.
Belkaoui, A.R., 2006. Accounting Theory, Edisi 5. Yulianto, A.A dan Demauli, R. (Penerjemah). Teori Akuntansi. Penerbit Salemba Empat, Jakarta.
Black, J., 1981. Urban Transport, Planning Theory and Practice. Croom Helm, London.
Blumer, H., 1966. Sosiological implications of The Though of George Herbert Mead. The American Journal of Sosiology. Vol. 71, 535-544.
Burchell, S. Club, C. Hopwood, A.G. and Hughes, J., 1980. The Roles of Accounting in Organization and Society. Accounting, Organization, and Society, Vol. 5, No. 1, 5-27.
Burell, G. and Morgan G., 1979. Sociological Paradigms and Organizational Analysis: Elements of the Sociology of Corporate Life. London : Heinemann
Chariri, A., 2009. Landasan Filsafat dan Metode Penelitian Kualitatif.Paper disajikan pada Workshop MetodologiPenelitian Kuantitatif dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli – 1 Agustus 2009
Chua, W. F., 1986. Radical Development in Accounting Thought. The Accounting Review, Vol. 61, N0. 4, 601-632.
Cresswell, 1998. Qualitative Inquiry: Choosing Among Five Traditions. Sage Publications.
Deegan, C., 2004. Financial Accounting Theory. McGraw-Hill Book Company,Sydney.
Dwirandra, AANB., 2011. Rekonstruksi Metoda Penilaian Aset Dengan Filosofi Tri Hita Karana. Disertasi, Program Doktor Ilmu Akuntansi, Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya
Freeman, R.E., Wick, A.C. and Parmar, B., 2004. Stakeholder Theory and the Corporate Objective Revisited. Organization Science, Vol. 15, No.3, 364-369.
Gaffikin, M.J.R., 1989. Accounting Methodology and The Work of R.J. Chambers, Garland Publishing Company, New York.
Gorda, I Gusti Ngurah. 1999. Manajemen dan Kepemimpinan Desa Adat di Provinsi Bali dalam Perspektif Era Globalisasi. Singaraja: Sekolah Tinggi Ilmu Ekonomi Satya Dharma Singaraja.
Guthrie, J. and Parker, L. D., 1989. “Corporate social reporting: a rebuttal of legitimacy theory”, Accounting and Bussiness Research, Vol. 19, No. 7, 343-352.
Gray, R., Owen, and Adams, 1996. Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, Prentice-Hall, Europe, London
Hagg, I. and Hedlund, G., 1979. "Case Studies" in Accounting Research. Accounting, Organizations and Society, Vol. 4, No. 1/2, 135-143.
Hasbiansyah, O. 2008. Pendekatan Fenomenologi: Pengantar Praktik Penelitian Dalam Ilmu Sosial dan Komunikasi. Jurnal Mediator (Jurnal Komunikasi), Vol.9, No.1.
Hopper, T. dan Powell, A. 1985. “Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions”. Journal of Management Studies, Vol. 22, No.5, 429-465.
Hopwood, A.G., 1983. On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, Vol. 8, No. 2-3, 287-305.
Ives, M. Johnson, L.R, Josep.R.H, Gordon, 2004. Introduction to Governmental and Not-For-Profit Accounting, Six Ed. Pearson, Prentice Hall.
Jensen, M.C. and Meckling, W.H., 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, Vol. 3, No.4, 305-360.
Komalasari, Y. 2017. Fear Of Success On Women’s Career Development: A Review And Future Agenda. European Journal of Business and Management. Vol.9 No.11.p.55-65.
Komalasari, Y. 2018. Pengembangan Karier Perempuan (Sebuah Konsep Dalam Perspektif Gender). Cetakan Pertama. Ponorogo: Wade Group Publisher.
Komalasari, Y. 2018. Bali Women’s Career Development: A Psychological Perspective. JAGADITHA: Jurnal Ekonomi & Bisnis. Vol.5, No.1. Pp.64-71.
Laughlin, R.C., 1987. Accounting Systems in Organizational Contexts: A Case for Critical Theory. Accounting, Organizations and Society, Vol. 12, No. 5, 79-502
Marzali, A., 1997. “Kata Pengantar”. Dalam Metodologi Etnografi. James Spradley. Yogyakarta: Tiara Kreasi Wacana. Halaman: xv-xxiii
Mulyana, D., 2001. Metodologi Penelitian Kualitatif: Paradigma Baru Ilmu Komunikasi dan Ilmu Sosial Lainnya. Bandung: PT remaja Rosdakarya
Moser, C.O.N. 1989. Gender Planning in The Third World: Meeting Practicial and Strategic Gender Need. World Development, 17(11) Pp. 1799-1825.
Nakatami, A. 2004. Perempuan Bali dalam Tiga Peran. Majalah Tokoh. No. 298/Tahun VI.
Patton, J.M., 1992. Accountability and Govermental financial Reporting. Financial, Accountability, and Management, Vol. 8, No. 3, 165-180
Puspitaningtyas, Z., 2013. Perempuan Dalam Perspektif Akuntansi Syariah. Jurnal Ilmu Ekonomi dan Sosial. Vol.2, No.2, 206 - 214
Rasyid, R.E., 1998. Saling-Peran (interplay) Antara Akuntansi dan Budaya Perusahaan. Jurnal Riset Akuntansi Indonesia, Vol.1, No.1, 25-68
Roslender, R., 1992. Sociological Perspective on Modern Accountancy. London and New York. Routledge.
Setiadi, Elly, M., Kama, A., Efendi, 2006. Ilmu Sosial dan Budaya Dasar. Kencana, Jakarta.
Soeprapto, R., 2000. Interaksionisme Simbolik, Perspektif Sosiologi Modern. Malang: Averroes Press dan Pustaka Pelajar.
Sinclair, A., 1995. The Chameleon of Accountability: Forms and Discourses. Accounting Organization and Society, Vol.20, No. 2-3, 219-237.
Scapens, R. and Roberts, J., 1985. Accounting Systems and Systems of Accountability – Understanding Accounting practices in their organisational contexts. Accounting, Organisations and Society, Vol. 10, No. 4, 443-456.
Stanbury, W.T., 2003. Accountability to Citizens in the Westminster Model of Government: More Myth Than Reality. Fraser Institute Digital Publication, Canada.
Sudarmanti, Rini. 2006. Memahami Fenomenologi Kesadaran Intersubjectif Aldfred Schutz. Jurnal Universitas Paramadina, Vol.4, No. 2, 144-157.
Sugiarto, 2002. Pengantar Akuntansi. Pusat Penerbitan Universitas Terbuka, Jakarta.
Suputra, D.D.G., 2011. Refleksi Nilai-Nilai Akuntansi Pada Organisasi Subak di Bali. Disertasi, Program Doktor Ilmu Akuntansi, Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya.
Sukoharsono, E.G. Novrida, Q., 2008. Accounting in The Golden Age of Singosari Kingdom: A Foucauldian Perspektif. Simposium Nasional Akuntansi XI Kalimantan.
Sukoharsono, E. G. and Gaffikin, M. J. R., 1993. “Power and Knowledge in Accounting: Some Analysis and Thoughts on the Social, Political, and Economic Forces in Accounting and Profession in Indonesia (1800-1950s)”, Working Paper at University of Wollongong
Surpha, I.W., 2004. Eksistensi Desa Adat dan Desa Dinas di Bali. Pustaka Bali Post, Denpasar.
Suwardjono, 2005. Teori Akuntansi. Perekayasaaan Pelaporan Keuangan, Ed.3. BPFE, Yogyakarta.
Tirtayani, L.A. 2007. “Perempuan Bali Dalam Pemaknaan Peran (Studi Fenomenologis terhadap Triple-Roles Perempuan Bali, di Desa Adat Kuta)” (tesis). Universitas Diponegoro.
Weyer, Birgit (2007). Twenty years later: explaining the persistence of glass ceiling for women leaders. Women in management Review. Vol. 22, No.6, pp 482-496.
Published
2019-01-23
How to Cite
KOMALASARI, Yeyen; WIRAJAYA, I Gde Ary; RATNA SARI, Maria Mediatrix.
Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 14, n. 1, p. 70-85, jan. 2019.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/43897>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2019.v14.i01.p07.
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