The Face of Indonesian Accounting in the Frame of Local Culture: A Literature Review
Abstract
This study explores and reviews a number of articles on the topic of local culture accounting to map out relevant research opportunities in the future. Content analysis was used as an approach to interpret each article reviewed. Content analysis contains several aspects, including the type of research, data collection instruments and data analysis methods. This study reveals that research on the topic of Indonesian local culture accounting is mostly researched using qualitative methods. Based on these findings, it provides an opportunity for Indonesian local culture accounting research to be studied using quantitative and experimental methods, because it is still very rarely done. In addition, other findings show three topics of Indonesian local cultural accounting research that are often researched are related to accounting practices, fraud and accounting information systems. Then from the year of publication, the most research with related topics was published in 2023. To the best of the researchers' knowledge, this is the first study to review and analyze articles on the topic of Indonesian local culture accounting. This research makes a significant contribution to the understanding of the relationship between local culture and accounting practices in Indonesia. It also paves the way for further research that is more specific and contextualized, and offers guidance for accounting practitioners to understand the importance of considering cultural aspects in the application of accounting principles.
Keywords
Full Text:
PDFReferences
Amaliah, T. H. (2016). Nilai-Nilai Budaya Tri Hita Karana dalam Penetapan Harga Jual. Jurnal Akuntansi Multiparadigma.
https://doi.org/10.18202/jamal.2016.08.7016
Amin, A. (2019). 27_Jurnal+Atestasi-Asbi+19_S2. Jurnal Ilmiah Akuntansi 2(1), 51–57.
Arena, T., Herawati, N., & Setiawan, A. R. (2017). Akuntansi Luar Kepala” dan “Sederhana” ala UMKM Batik Tanjung Bumi
yang Sarat Nilai Religiusitas dan Kesaling Percayaan (Sebuah Studi Etnografis). In Jurnal Investasi 13(2).
Argilés, J. M. & Garcia-Blandon, J. (2011). Accounting research: A critical view of the present situation and prospects. Revista
de Contabilidad-Spanish Accounting Review 14(2), 9–34.
Baker, R. (2014). Qualitative research in accounting: The North American perspective. In Qualitative Research in Accounting
and Management 11(4), 278–285.
Belkaoui, A. (2007). Teori Akuntansi. Salemba Empat.
Boyce, G., Prayukvong, W., & Puntasen, A. (2009). Social accounting for sufficiency: Buddhist principles and practices, and
their application in Thailand. Advances in Public Interest Accounting 14, 55–119.
Briando, B., Embi, M. A., Triyuwono, I., & Irianto, G. (2020). Tuah Sebagai Sarana Pengembangan Etika Pengelola Keuangan
Negara. Jurnal Akuntansi Multiparadigma 11(2). https://doi.org/10.21776/ub.jamal.2020.11.2.14
Chabrak, N., Haslam, J., & Oakes, H. (2019). What is accounting? The “being” and “beings” of the accounting phenomenon
and its critical appreciation. Accounting, Auditing and Accountability Journal 32(5), 1414–1436.
Coulon, A. (2008). Etnometodologi (Edisi Ketiga) (3rd ed.). Penerbit Lengge: Kelompok Kajian Studi Kultural (KKSK).
Dewi, N. M. S. S., & Dewi, I. G. P. E. R. (2023). Pertemuan Budaya Catur Purusa Artha dan Love of Money Dalam Persepsi Etika
Terhadap Kecurangan Akuntansi. Jurnal Ilmiah Akuntansi Dan Bisnis 8(1), 32–39.
Dey, C. (2002). Methodological issues: The use of critical ethnography as an active research methodology. In Accounting,
Auditing & Accountability Journal 15(1), 106–121).
Djamhuri, A. (2011). 136-272-2-PB. Jurnal Akuntansi Multiparadigma 2(1), 147–185.
Djuharni, D., Sonhaji., Rimi, G. M., & Nur, A. A. (2020). Artikulasi Nilai Budaya “Palang Pintu” dan Sistem Informasi Akuntansi.
Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen 4(3).
Efferin, S. (2015). Akuntansi, Spiritualitas dan Kearifan Lokal Beberapa Agenda Penelitian Kritis. Jurnal Akuntansi
Multiparadigma 6(3).
Eltivia, N., Ekasari, K., Wahyuni, H., & Soedarso, E. H. (2019). Integrasi Budaya Dalam Pendidikan Akuntansi Untuk Mencapai
Keunggulan Kompetitif Lulusan. Jurnal Akuntansi Dan Pendidikan 8(2), 138–145.
Hasibuan, H. T. (2021). Penerapan Akuntansi Dalam Perspektif Budaya Jawa Pada Pedagang Nasi Jinggo di Denpasar. Jurnal
Inovasi Penelitian 2(1), 149–160.
Hauriasi, A., & Davey, H. (2009). Accounting and culture: The case of Solomon Islands. Pacific Accounting Review 21(3), 228–
Hiebl, M. R. W. (2023). Literature reviews of qualitative accounting research: challenges and opportunities. Qualitative
Research in Accounting and Management 20(3), 309–336.
Hopper, T., & Powell, A. (1985). Making Sense of Research. Organizational And Social Aspects of Management Accounting: A
Review of Its Underlying Assumptions 11.
Ilyas, S. Z., Sopanah, A., Anggarani, D., & Hasan, K. (2023). Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat
Pelantikan Orang Kay Suku Kei Maluku. Owner 7(3), 1999–2009.
Kamayanti, A. (2015). Sains Memasak Akuntansi: Pemikiran Udayana dan Tri Hita Karana. Journal of Research and
Applications: Accounting and Management 1(2), 73.
Kamayanti, A. (2020). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan (Edisi Revisi). Yayasan
Rumah Peneleh.
Kaplan, S. E., & Wisner, P. S. (2009). The judgmental effects of management communications and a fifth balanced scorecard
category on performance evaluation. Behavioral Research in Accounting 21(2), 37–56.
Ludigdo, U., & Kamayanti, A. (2012). Pancasila as Accountant Ethics Imperialism Liberator. In the World Journal of Social
Sciences 2(6).
Lukka, K., & Modell, S. (2017). The_Routledge_Companion_to_Qualitative. In The Routledge Companion to Qualitative
Accounting Research Methods 36–54).
Manan, A. (2014). Akuntansi Dalam Perspektif Budaya Jawa: Sebuah Studi Etnografi Pada Pedagang Keliling di Kota
Semarang. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT) 5(1).
Mariana, A., Syahril, & Arifin, M. (2023). Penerapan Akuntansi Dalam Perspektif Budaya Madura Pada Yayasan Nurul Horiyah.
Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah 4(1).
Melisa, N. L. P. M. D., Purnamawati, I. G. A., & Prayudi, M. A. (2017). Pengaruh Kecerdasan Spiritual Dan Budaya Tri Hita Karana
Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Satuan Kerja Perangkat Daerah Kabupaten Badung 8(2).
Messner, M., Moll, J., & Strömsten, T. (2017). The_Routledge_Companion_to_Qualitative. In The Routledge Companion to
Qualitative Accounting Research Methods 432–444.
Milne, M. J., & Patten, D. M. (2002). Securing organizational legitimacy: An experimental decision case examining the impact
of environmental disclosures. In Accounting, Auditing & Accountability Journal 15(3), 372–405.
Mulawarman, A. D. (2008). Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan yang
Memberdayakan dan Konsepsi Pembelajaran Yang Melampaui Aji Dedi Mulawarman. Ekuitas 12(2), 142–158.
Mulawarman, A. D. (2014). On Holistic Wisdom Core Datum Accounting: Shifting from Accounting Income to Value Added
Accounting. In The International Journal of Accounting and Business Society 22(1).
Mulawarman, A. D., & Ludigdo, U. (2010). Metamorfosis Kesadaran Etis Holistik Mahasiswa Akuntansi Implementasi
Pembelajaran Etika Bisnis dan Profesi Berbasis Integrasi IESQ. Jurnal Akuntansi Multiparadigma 1(3), 421–436.
Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq Dalam Praktik Household Accounting. Jurnal Akuntansi
Multiparadigma 10(3).
Nazari, O., & Shakouri, N. (2014). Qualitative research: Incredulity toward metanarratives. United States of America Research
Journal (USARJ) 3(1).
Neyland, D., & Whittle, A. (2016). Garfinkel on strategy: Using ethnomethodology to make sense of rubbish strategy. Critical
Perspectives on Accounting 53, 31–42.
Nurhalimah, N., Setiawan, A. R., & Haryadi, B. (2019). Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua.
Jurnal Akuntansi Multiparadigma 10(1).
Pratama, K. G. A., & Utomo, D. C. (2018). Meta-Analisis Penelitian Akuntansi di Indonesia. Diponegoro Journal of Accounting
(4), 1-11.
Primayudia, D. (2019). Penyusunan Laporan Keuangan Berstandar SAK EMKM (Studi Kasus Pada Budidaya Ikan Nila Sejahtera
Pontianak). Kajian Akuntansi 20(1), 87-100.
Pujiningsih, S., Satia Nur Maharani, A., & Makaryanawti, A. (2021). Memahami Teori Akuntansi Berbasis Hasil Penelitian.
www.penerbitlitnus.co.id
Rantung, D. I., Oroh, N. S., & Prayanthi, I. (2022). JRAM (Jurnal Riset Akuntansi Multiparadigma) Tinjauan Pustaka: Penelitian
Akuntansi Multiparadigma. Jurnal Riset Akuntansi Multiparadigma 9(2), 28–41.
Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of nature and the nature of accounts: Critical reflections on environmental
accounting and propositions for ecologically informed accounting. Accounting, Auditing and Accountability Journal 30(7),
–1458.
Setiawan, A. R., & Asy’ari, M. A. (2017). Praktik Akuntansi Sederhana Petani Garam Dan Penentuan Net Farm Income. Pamator
Journal 10(2), 84-91.
Setyaningrum, N. D. B. (2018). Ekspresi Seni Budaya Lokal di Era Global. Jurnal Ilmu Pengetahuan Dan Karya Seni 20(2), 102–
Siallagan, H. (2020). Teori Akuntansi. LPPM UHN Pers.
Suardikha, I. M. S. (2013). Pengaruh Budaya Tri Hita Karana Terhadap Penggunaan Sistem Informasi Akuntansi Dimediasi
Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan. Jurnal Akuntansi Dan Keuangan Indonesia 10(1), 102–128.
Susetyarini, E., & Fauzi, A. (2020). Trend of critical thinking skill researches in biology education journals across Indonesia:
From research design to data analysis. International Journal of Instruction 13(1), 535–550.
Suwardjono. (2006). Teori Akuntansi : Perekayasaan Pelaporan Keuangan (Suwardjono, Ed.; 3rd ed.). BPFE.
Sylvia. (2014). Membawakan Cinta untuk Akuntansi. Jurnal Akuntansi Multiparadigma JAMAL 5(1), 139.
Thalib, M. A. (2023). Konstruksi Metode Pencatatan Akuntansi Berbasis Nilai Budaya Islam Gorontalo. Jurnal Akuntansi
Kontemporer 15(1), 12–24.
Triyuwono, I. (2006). Perspektif, Metodologi dan Teori Akuntansi Syariah (1st ed.). PT Raja Grafindo Persada.
Trotman, K. T., Tan, H. C., & Ang, N. (2011). Fifty-year overview of judgment and decision-making research in accounting. In
Accounting and Finance 51(1), 278–360.
Turner, M. J., & Coote, L. V. (2017). Discrete choice experiments: A research agenda for experimental accounting. Meditari
Accountancy Research 25(1), 158–182.
Van Der Meer-Kooistra, J., & Vosselman, E. (2012). Research paradigms, theoretical pluralism and the practical relevance of
management accounting knowledge. Qualitative Research in Accounting and Management 9(3), 245–264.
DOI: https://doi.org/10.24167/jab.v22i2.12276
Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats