Penelitian ini bertujuan untuk mendeskripsikan gaya belajar dan metode mengajar dosen akuntansi. Subjek dari penelitian ini adalah 22 Dosen Akuntansi. Analisis data penelitian menggunakan teknik ... analisis deskriptif. Hasil penelitian menyimpulkan bahwa sebagian besar Dosen Akuntansi bergaya belajar accommodator. Gaya belajar ini merupakan perpaduan antara concentrate experience dan active experimentation. Gaya belajar ini berpengaruh terhadap metode mengajar dosen. Mereka lebih menyukai pemberian banyak tugas individu maupun kelompok.
Purpose: to explore sustainability disclosures based on GRI and identify the narrative rhetoric of sustainability reports in coal mining companies in Indonesia. Methodology/approach: content analysis ...method was used to identify 9 mining company sustainability reports during 3 years of observation. Data analysis through tracing the conformity of disclosures with GRI standards and identifying Aristotle's rhetoric, namely ethos, pathos and logos. Findings: (environmental disclosure indicators are the most reported and the logos narrative rhetoric strategy is the most used in coal mining companies' sustainability reports.Practical and Theoretical contribution/Originality: mining companies can use GRI and Aristotelian rhetorical strategies. This research enriches the study of narrative accounting from the perspective of Aristotle's rhetorical theory Research Limitation: the sample is limited to coal mining companies.
PurposeThis study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.Design/methodology/approachThis study employs data ...from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.FindingsThe incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.Practical implicationsThe implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.Originality/valueThis paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.
The Covid 19 pandemic case is sweeping the world, including one of them affected by the virus outbreak, the State of Indonesia. In dealing with this virus outbreak, each country takes different ...strategies. The Indonesian State pursues a large-scale social restriction policy. This study aims to explain the Covid 19 policy polemic and the efforts to handle it. The research method uses a normative juridical approach because it examines government policies in handling Covid cases, namely Law No.6 of 2018 and Government Regulation No.21 of 2020. Efforts to handle them, the government needs action that is fast and effective in dealing with the rate of spread of the Corona virus.
This study aims to explore the factors that influence audit quality in Indonesia. The method used is a systematical literature review. Data analysis technique used is content analysis and ...bibliometric. research data from 125 articles on audit quality from journals indexed in the Science and Technology Index (Sinta) during 2016-2020. The results show that (1) the most productive researcher is I Dewa Nyoman Badera and Udayana University is the institution that publishes the most research results on audit quality articles in Indonesia, there are 5 dominant factors out of 56 factors that influence audit quality, namely independence, competence , work experience, due professional care, and time budget pressure, the majority of articles use agency theory, data collection techniques use questionnaires with multiple linear regression data analysis techniques. (2) The majority of articles in the field of audit quality are written by two people and collaboration between researchers in the field of audit quality tends to be done with colleagues. (3) Opportunities for further research in the field of audit quality can examine the factors that influence audit quality by referring to research abroad such as computer-assisted audit techniques, role stress, work environment, and auditor compensation, can conduct research using the latest data analysis techniques and link it with other theories, and collaborate between institutions and international collaborations.
PDF
