Opini Terbaru

Between Facts and Norms, Pemikiran Hukum Jürgen Habermas (2): Pengantar dari Jürgen Habermas

Gambar
PENGANTAR Jürgen Habermas  | Penerjemah: Anom Surya Putra | Di Jerman, filsafat hukum telah lama tidak lagi menjadi materi pembahasan bagi para filsuf. Jika saya jarang menyebut nama Hegel dan lebih mengandalkan teori hukum Kantian, hal ini juga mengungkapkan keinginan saya untuk menghindari suatu model yang menetapkan standar yang tidak dapat dicapai bagi kita. Memang, bukan kebetulan bahwa filsafat hukum, dalam mencari kontak dengan realitas sosial, telah bermigrasi ke aliran-aliran (mazhab) hukum. [1] Namun, saya juga ingin menghindari ilmu hukum teknis yang terfokus pada fundasi-fundasi hukum pidana. [2] Apa yang dulunya dapat dianut secara koheren dalam konsep-konsep filsafat Hegelian saat ini menuntut pendekatan pluralistis yang menggabungkan perspektif teori moral, teori sosial, teori hukum, serta sosiologi dan sejarah hukum. Saya menyambut ini sebagai kesempatan untuk menampilkan pendekatan pluralistis yang sering tidak diakui/disadari teori tindakan komunikatif. Konsep-konse
Posting Komentar

Filsafat Akuntansi Kritis (1): Mengenal Kompetensi Komunikatif Bahasa Akuntansi


Prof. Tjiptohadi Sawarjuwono, Drs., M.Ec., Ph.D., Ak. 
Dosen Pengajar Departemen Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Airlangga

Diskursus studi akuntansi kritis ditulis oleh Tjiptohadi Sawarjuwono dengan merefleksikan filsafat Jürgen Habermas. Sungguh unik dan fundamental bagi perkembangan diskursus filsafat "Teori Kritis" dan ilmu pengetahuan akuntansi. Karya beliau, saya terjemahkan untuk kepentingan pengembangan diskursus filsafat "Teori Kritis", filsafat hukum Jürgen Habermas, diskursus Berdesa, praksis akuntansi maupun akuntansi keuangan BUM Desa yang sedang disusun dalam blog ini.

Sumber: Sawarjuwono, Tjiptohadi, Accounting language change: a critical study of Habermas's theory of communicative action, Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong, 1995. https://ro.uow.edu.au/theses/1012

-----------

ABSTRAK

Penelitian ini membayangkan fungsi akuntansi dalam praktiknya, khususnya sebagai bahasa bisnis atau organisasi. Fungsi linguistik menjadi lebih penting jika dipelajari dari sudut pandang kemampuan mengucapkan yang oleh penelitian ini disebut "kompetensi komunikatif bahasa akuntansi". Ide ini terinspirasi dari wawasan intelektual Habermas. Habermas berpendapat bahwa elemen terpenting dalam memahami fenomena sosial adalah kompetensi komunikatif daripada kompetensi linguistik. Kompetensi komunikatif berarti penguasaan situasi tuturan yang ideal, tidak hanya mencakup sistem sintaksis atau semantik bahasa tetapi juga rasionalitas yang mendasari tuturan. Penelitian ini berpendapat bahwa wawasan ini dapat diterima untuk memahami fenomena akuntansi. Dengan demikian, kompetensi komunikatif bahasa akuntansi mengacu pada kemampuan untuk memahami bahasa akuntansi dan, pada gilirannya, untuk mengucapkan atau menerapkannya "dengan benar" dengan mempertimbangkan semua situasi dalam konteksnya. Secara khusus, penelitian ini berfokus pada kompetensi komunikatif bahasa akuntansi aktor organisasi. Dengan kata lain, kompetensi komunikatif bahasa akuntansi adalah manifestasi dari interaksi kompleks di antara aktor organisasi, pengetahuan dan keadaan mereka. Untuk menggambarkan kompleksitas ini, penelitian ini menawarkan metafora, yaitu metafora bertingkat tuturan bahasa Jawa.

Untuk mengkonstruksi pengetahuan tersebut, penelitian ini menerapkan studi akuntansi kritis (critical accounting study), suatu metodologi yang didasarkan pada filsafat linguistik, karena filsafat linguistik menambah dimensi jauh di luar lingkup akuntansi dan membuka lebar nuansa akuntansi (Gaffikin, 1989) dan memberikan wawasan yang lebih komprehensif. Oleh karena itu, studi akuntansi kritis dapat mengakomodasi wawasan penting ini. Pada dasarnya, Habermas memberikan teori sosial yang didasarkan pada teori tindakan komunikatif. Dilihat dari perspektif ini, praktik [bahasa] akuntansi adalah produk sosial dan mengikuti proses sosial. Dengan demikian, dapat dianalisis dari dua proses analitis masyarakat Habermas, yaitu dunia-kehidupan dan mekanisme sistem. Untuk mengembangkan metode penelitian, penelitian ini memodifikasi pendekatan metodologis Laughlin (1987) yang berasal dari strategi konseptual Habermas.

Hasilnya adalah sugestif dan konklusif. Mereka secara substansial menyiratkan bahwa studi akuntansi kritis adalah praktis dan amat berguna. Ini bermanfaat bagi peneliti dan partisipan yang diteliti. Selain itu, hal ini memungkinkan perubahan bahasa akuntansi yang akan lebih jelas jika peneliti bergelut lebih lama di dunia empiris. Namun, dengan waktu yang terbatas, penelitian ini hanya dapat memastikan bahwa ada kecenderungan kuat terhadap perubahan akuntansi.*


Komentar

Posting Komentar

Artikel Terpopuler

21-Days of Abundance Meditation Challenge Deepak Chopra

Gambar
Day 1 DEEPAK CHOPRA 21-Days of Abundance Meditation Challenge - So Hum The Reality of Abundance DEEPAK CHOPRA 21-Days of Abundance Meditation Challenge. Day 1 Here we go! After you complete the task, please write: "Day 1 Done." You can leave the group if you decide not to continue. I highly recommend doing the meditation and the task at the beginning of the day, if possible. It changes the course of the day! Task In your new notebook, make a list of 50 people that have influenced your life. They can be both living and already departed people, your relatives, friends, and celebrities, writers and personalities whom you do not necessarily know personally. Everyone who has influenced you, and contributed to your growth & development. The list must have at least 50 names. In the process of making a list, think about why you chose the person. What has changed in your life for the better? Move calmly and thoughtfully. Remember the best things about each person in the list and w
Read more »

Konstitusionalisme Deliberatif dan Judicial Review

Gambar
Tulisan ini merupakan translasi dari tulisan  Chiara Valentini , Senior Researcher in Philosophy of Law , Department of Legal Studies and Alma Human AI, University of Bologna (Italy). Source: Chiara Valentini, “ Deliberative constitutionalism and judicial review ”, Revus [Online], 47 | 2022, Online since 20 March 2022, connection on 25 July 2022. URL: http://journals.openedition.org/revus/8030; DOI: https://doi.org/10.4000/revus.8030 This is a copy of an Indonesian translation of “Deliberative constitutionalism and judicial review” (2022), Chiara Valentini, Revus [Online], Translated by Anom Surya Putra. Please cite as: Chiara Valentini, 2022. "Konstitusionalisme Deliberatif dan Judicial Review ." Blog Anom Surya Putra. Juli 2022. ------------ Abstrak Konstitusionalisme deliberatif merupakan bidang yang muncul yang menggabungkan teori konstitusi –-dan penekanannya pada batasan hukum untuk kekuasaan politik-– dengan teori demokrasi deliberatif -– dan idea-idea tentang delibera
Read more »

Day 10 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day ten. Although all of the events in your life are governed by the law of cause and effect, and our karmic events, there is great freedom in knowing, that if you do not like the results of a previous choice, then you can always choose again. In every situation, there are countless alternatives that affect you and those around you. When you go to make that singular choice, it should nourish you, and everyone else, influenced by your actions. This, is the law of karma or conscious choice making. True abundance or affluence is the ability to fulfill one's desires with minimal effort. When we speak of abundance as it relates to the law of karma, we can look to the concept of stewardship, responsibly caring for something we value, as a path to realizing our dreams. Taking proper care of a child. Making healthy choices for our bodies. Or using Earth's natural resources responsibly. All these are examples of good stewardship.  Every action we take, generates a force of en
Read more »

Day 16 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to Day 16. Experiencing gratitude, is one of the most effective ways of getting in touch with your soul. When you feel gratitude, your ego steps out of the way, enabling you to enjoy greater love, compassion, and understanding.  Genuine gratitude, is also one of the most powerful ways, to invite more goodness into our lives.  It's as if you are saying to the universe, please bring me more of this.  Gratitude is independent of any situation, circumstance, person, or experience.  When you connect with this true inner joy, you feel bliss for no reason. Simply being alive, to gaze at the Stars, and appreciating the miracle of life itself, brings you happiness. To feel gratitude, consider all the wonderful gifts you enjoy in your life. Nurturing loving relationships. Connections you have with very special beings. The miracle of your body and fertile mind, and material comforts. Appreciating your life in this manner, sweeps away any thought of lack or limitation, and reminds you
Read more »

Day 6 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day six. We are born with everything we need, the life of fulfillment and success.  But often we measure our love, joy, health, vitality, and other positive qualities, by comparing ourselves to someone or something else. Perhaps thinking thoughts like, I have a loving relationship, but not as loving as my friends. Or, I live in a nice house, but not as big as my brothers. Or, I have a good job, and I don't make as much money as my colleague. Such comparisons, stem from object referral, looking outside oneself for validation. But an abundant life is not about external comparisons. Instead, a life of fulfillment comes from within, through the knowledge that you were created with everything you need to be happy and successful, and can access those seeds of abundance, at any time. Currently all over the world many people are experiencing difficult times. When we experience such setbacks, we sometimes feel like we will never achieve success. Yet, in every perceived failure or
Read more »

Day 4 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day four. Noted Swiss psychologist and psychiatrist Carl Jung, coined the term, Collective unconscious. He coined the term to signify the beliefs we hold, that are based on what others have taught us. All these beliefs, stem from object prefer, seeking answers, externally, and accepting others portrayals of how life is supposed to be.  As we reconnect with the higher self, they are living within for guidance, we begin to live our lives through self-refer, detaching from external messages, and living from Pure Consciousness or the unified field. As we contemplate our understanding of abundance, We may realize that our social conditioning has led us to believe, that there is only so much to go around, a finite amount of money, or a limited number of opportunities.  Whether we define abundance as material wealth, love, joy, friends for recognition, we project the idea that these resources are scarce, and when they are gone, there will be no more. If this has been your experienc
Read more »

Day 8 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day eight. Welcome to our second week of the Chopra Center 21-Day meditation challenge.  This week you will learn how to attract greater abundance, by applying the laws from my book, the seven spiritual laws of success to your life. Today we'll focus on the first law. The law of pure potentiality, which asserts that in our essential state, we are pure consciousness, pure potentiality and the field of all possibilities.  When you discover your true nature, and know who you really are, you experience pure being, and sand fearless, in the face of any challenge. In this state, you're anchored in the unlimited and eternal power of the Self, restores people situations and circumstances to you, to help support your deepest desires. Engage in our daily activities, we sometimes hear thoughts and opinions, often expressed as fact, that do not reflect our divine essence, for instance, we may hear news that good jobs are scarce, the global financial picture is bleak, or the worl
Read more »

Day 7 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to day seven. Congratulations on completing the first week, of the Chopra Center 21-day meditation challenge, creating abundance. Over the past six days, we have discovered the reality and source of abundance, which is unlimited and eternal. We've learned that mind, matter, and spirit, work in conjunction with one another, to manifest abundance that in the silent field of all possibilities, dwell the seeds of success, and that when you live from within, your desires are fulfilled quickly, spontaneously, and with minimal effort.  This week, we'll contemplate what we sometimes call a coincidence, a miracle, or just good luck. Ask yourself, how long does it take for a dream to come true. In the minds of some specific conditions must be met, plans must be in place, a certain amount of time must pass, and effort needs to be exerted. However these conditions all spring from the physical three-dimensional world.  In deeper levels of consciousness, what we call a dream, miracle
Read more »

Sosiologi Hukum Mathieu Deflem (2): Pengantar Buku Sosiologi Hukum

Gambar
Buku sosiologi hukum ini menyajikan visi ilmiah sosiologi hukum berdasarkan diskusi tentang pencapaian utama dari spesialisasi sosiologi hukum. Karya Mathieu Deflem ini mengungkapkan nilai-nilai studi sosiologi hukum dengan menyatukan tema-tema teoritis dan empiris. This is a copy of an Indonesian translation of “ Sociology of Law: Visions of a Scholarly Tradition ” (2008), Mathieu Deflem, University of South Carolina, Translated by Anom Surya Putra. Source: Sociology of Law: Visions of a Scholarly Tradition, by Mathieu Deflem (Cambridge University Press, 2008) https://deflem.blogspot.com/2008/01/socoflaw.html Please cite as: Deflem, Mathieu. 2008. "Sosiologi Hukum Mathieu Deflem (2): Pengantar Buku Sosiologi Hukum." Blog Anom Surya Putra , Juni 2022.    ------------------------------- PENGANTAR DAN UCAPAN TERIMA KASIH Mathieu Deflem Buku ini menyajikan visi-visi sosiologi hukum yang digerakkan secara teoritis dan berorientasi pada penelitian, berdasarkan pembahasan capaian u
Read more »

Day 17 21-Day Meditation Challenge Creating Abundance (Deepak Chopra)

Gambar
Welcome to Day 17. There are some who live day to day, concerned about not having enough, of whatever they feel is necessary, for their happiness and security. Their bodies most likely echo those feelings, by sending messages of discomfort, in the form of anxiety, worry, or stress. This however doesn’t have to be. Instead, if we learn to trust the intelligence of the universe, and practice living carefreeness, we can live fearlessly, without worrying, and focus on lack. We can expect only the best, and live our lives, from a place of true joy. When the mind nourishes the body, with its carefree thoughts, and feelings, the body returns to its natural state of happiness and calm. And, from this state of bliss, you’ll be able to regain the memory, of who and what you really are. A spiritual being. Inextricable interconnected, with the creative power of the universe. Reconnecting with your true nature, you cross the invisible boundary, between the ego and true self. You begin to feel more
Read more »