Darma “pengabdian kepada masyarakat” oleh perguruan tinggi seringkali dikonotasi-kan sebagai suatu kegiatan pemberian bantuan dan pelayanan secara cumacuma kepada kelompok masyarakat yang lemah, tidak mampu secara ekonomis, dan berada dalam ko-disi keterbelakangan.Konotasi semacam itu adalah akibat dari kesalahan dalam menaf-sirkan istilah “pengabdian” terbatas sebagai suatu “kegiatan tanpa pamrih”. Padahal, kegiatan pemberian bantuan dan pelayanan tersebut hanya merupakan salah satu bentuk dari kegiatan pengabdian kepada masyarakat oleh perguruan tinggi, dan tidak selalu harus dilakukan secara cumacuma. Di samping itu, semua komponen organisasi perguruan tinggi dapat melaksanakan darma pengabdian kepada masyarakat ini, karena pelaksanaan darma tersebut tidak hanya menjadi tugas dan kewajiban dari lembaga fungsional seperti Lembaga Pengabdian Kepada Masyarakat yang telah dibentuk sec-ara khusus oleh perguruan tinggi. Dosen (baik secara pe-orangan maupun kelompok), Laboratorium, Jurusan, serta Pusat Penelitian, juga dapat melaksanakannya sesuai de-ngan bentuk kegiatan pengabdian yang relevan.
Penelitian ini bertujuan untuk memahami peran akuntansi dalam penya jian informasi triple bottom line. Metode yang digunakan adalah refleksi pada teori etika keutamaan Aristoteles. Hasil penelitian menunjukkan bahwa perusahaan berkomitmen untuk melaksanakan tanggungjawab sosioekologi dan mengimplementasikan strategi triple bottom line demi keberlanjutan bisnis. Untuk memenuhi tujuan tersebut, perusahaan melaporkan tanggung jawab triple bottom line dalam laporan keuangan. Hal ini dilandasi oleh kesadaran manajemen, bukan sekadar memenuhi kewajiban normatif. Dari perspektif etika keutamaan Aristoteles, perusa haan menjunjung tinggi sifat baik, mulia, bermutu, dan bernilai.
The main aims ofthe research are (a) to understand the interpretation ofaccounting earnings by accountants and non-accountants; and (b) Kata kunci: laba akuntansi, kritikal-posmodern, semiotika-dekonstruktif, logosentrisme, idealisme
Accounting earnings is one of many simbols (signs) in the financial statements used to representing certain reality in the communication space. The main aim of the study is to understand the interpretation of accounting earnings by non-accountants as business practitioners and its underlied accounting concepts. Informants in this study consist of business practitioners who work as financial managers, credit analysts, investment advisors and individual investors. Based on the critical-hermenetics approach, the result of this study gives an understanding that in the interpretation frame of non-accountants business practitioners, the reality represented by accounting earnings sign is not clear. Accounting earnings sign don’t represent the economic reality as well as financial reality, but just represent accounting reality easily modified by accountants through the financial accounting standards applied. Thus, the usefulness of accounting earnings information for each informant in the financial decision-making is low. Analogically, in the perspective of non-accountant business practitioners, reality represented by accounting earnings sign are not differ with the reality reflected from the surface of cracked mirror. The cracked mirror will reflect a distorted reality. In this case, a cracked mirror analogy is addressed to financial accounting standards that produce earnings information in which the referential reality is not easily understood.
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