Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought

Authors

  • Rahmat Zuhdi Universitas Brawijaya
  • Made Sudarma Brawijaya University

Keywords:

Public Sector, Accounting, Critical, Methodology, M.Natsir

Abstract

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting.

Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests.

Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method.

Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management.

Originality/value — This research framework consists of a critique of the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology, as well as the roots of the presence of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management.

Paper type — Research Papers

References

Abdullah, S. (2018). Ibn Khaldun’s Theory of Good Governance in Achieving Civilization Excellence. International Journal of Academic Research in Business and Social Sciences, 8(9), 1321–1333. https://doi.org/10.6007/ijarbss/v8-i9/4699

Al-Fayyadl, M. (2020). Islam Kosmik: Ibadah Kita dan Akar Sosial Bencana Ekologis. Islam Bergerak. https://islambergerak.com/2020/01/islam-kosmik-ibadah-kita-dan-akar-sosial-bencana-ekologis/

Amran, B. (2017). Menggugat Kembali Hasil Audit Badan Pemeriksa Keuangan. http://www.birokratmenulis.org/menggugat-kembali-hasil-audit-badan-pemeriksa-keuangan/.

Arnaboldi, M., Lapsley, I., & Steccolini, I. (2015). Performance Management in the Public Sector: The Ultimate Challenge. Financial Accountability and Management, 31(1), 1–22. https://doi.org/10.1111/faam.12049

Aspinall, E. (2013a). A NATION IN FRAGMENTS: Patronage and Neoliberalism in Contemporary Indonesia. Critical Asian Studies, 45(1), 27–54. https://doi.org/10.1080/14672715.2013.758820

Aziz, H. A. (2016). Audit untuk Kesejahteraan Rakyat. Pusat Kajian Keuangan Negara.

Aziz, M. S. (2018). 'Fiqh Iqtishad’, Kritik atas Paradigma Ekonomi Pembangunan. NU Online. https://www.nu.or.id/post/read/86083/fiqh-iqtishad-kritik-atas-paradigma-ekonomi-pembangunan

Barclays Economic Review. (1998). International Economy: Asia, second quarter. Barclays Economic Review, 23.

Bhabha, H. (1984). Of mimicry and man: The ambivalence of colonial discourse. October, 28, 125–133. https://doi.org/10.2307/778467

Bowornwathana, B. (2009). Chapter 4 The politics of combating corruption when big businessmen are at the helm: Lessons from Thaksin and Berlusconi. In Research in Public Policy Analysis and Management (Vol. 18). Elsevier. https://doi.org/10.1108/s0732-1317(2009)0000018006

BPK-RI. (2021, December 16). Opini WTP Laporan Keuangan Pemda Alami Peningkatan. BPK-RI. https://www.bpk.go.id/news/opini-wtp-laporan-keuangan-pemda-alami-peningkatan

Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life. Heinemann.

Carolina Pimentel Duarte da Fonseca, A., & Fonseca, A. C. P. D. da. (2010). Management control systems: Universal practices or national practices? Critical Perspectives on International Business, 6(2/3), 190–207. https://doi.org/10.1108/17422041011049996

Choi, E., & Woo, J. (2010). Political corruption, economic performance, and electoral outcomes: A cross-national analysis. Contemporary Politics, 16(3), 249–262. https://doi.org/10.1080/13569775.2010.501636

Choi, N. (2012). Local politics in Indonesia: Pathways to power. Routledge.

Chua, W. F. (1986). Radical Developments in Accounting Thought. THE ACCOUNTING REVIEW, LXI(4), 601–632.

CNN Indonesia. (2021, November 9). Gubernur Kalbar Sebut Deforestasi dan Tambang Penyebab Bencana Banjir. https://www.cnnindonesia.com/nasional/20211109083033-20-718471/gubernur-kalbar-sebut-deforestasi-dan-tambang-penyebab-bencana-banjir

CNN-Indonesia. (2020). Deretan Diskotek di Jakarta yang Ditutup Anies Baswedan. https://www.cnnindonesia.com/nasional/20200219070049-20-475942/deretan-diskotek-di-jakarta-yang-ditutup-anies-baswedan

Creswell, J. W. (2007). Qualitative Inquiry & Research Design Choosing Among Five Approaches. Sage Publications, Inc.

Creswell, J. W. (2013). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.

Diefenbach, T. (2009a). New Public Management in Public Sector Organizations: The Dark Sides of Managerialistic “Enlightenment.” Public Administration, 87(4), 892–909. https://doi.org/10.1111/j.1467-9299.2009.01766.x

Ellwood, S., & Newberry, S. (2007). Public sector accrual accounting: Institutionalising neo-liberal principles? Accounting, Auditing and Accountability Journal, 20(4), 549–573. https://doi.org/10.1108/09513570710762584

Emalia, I. (2018). Mochammad Natsir dan Pemikiran Ekonomi Ummat 1950-1960. Buletin Al-Turas, 19(2), 409–434. https://doi.org/10.15408/bat.v19i2.3728

Ferry, L., Haslam, J., Green, S., Adegbite, E., & Gebreiter, F. (2020). Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives on Accounting, 28(2), 102201. https://doi.org/10.1016/j.cpa.2020.102201

Gallhofer, S., Gibson, K., Haslam, J., McNicholas, P., Takiari, B., & Authors, F. (2000). Developing environmental accounting: Insights from indigenous cultures. Accounting, Auditing & Accountability Journal, 13(3), 381–409. https://doi.org/10.1108/09600030410545445

Gallhofer, S., & Haslam, J. (2011). Emancipation, the spiritual and accounting. Critical Perspectives on Accounting, 22(5), 500–509. https://doi.org/10.1016/j.cpa.2011.01.00

Gallhofer, S., & Haslam, J. (2019). Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63(2016), 1–19. https://doi.org/10.1016/j.cpa.2017.01.004

Gallhofer, S., Haslam, J., & Yonekura, A. (2015). Accounting as differentiated universal for emancipatory praxis. Accounting, Auditing & Accountability Journal, 28(5), 846–874. https://doi.org/10.1108/AAAJ-08-2013-1451

Hadi, S., Daeng, S., Afrimadona, Darmastuti, S., Pratiwi, E., & Nataprawira, I. (2012). Kudeta Putih: Reformasi and Pelembagaan Kepentingan Asing dalam Ekonomi Indonesia. Bentang Pustaka.

Halim, A., & Kusufi, M. S. (2014). Teori, Konsep, dan Aplikasi Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Halim, W. (2016). Eksplorasi atas Praktik dan Nilai-nilai Demokrasi dalam Kerajaan Wajo’Abad ke-15/16 dan Kompatibilitasnya dengan Sistem Demokrasi Modern. Jurnal Masyarakat Dan Budaya, 18(2).

Harun. (2007). Obstacles to public sector accounting reform in Indonesia. Bulletin of Indonesian Economic Studies, 43(3), 365–376. https://doi.org/10.1080/00074910701727613

Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money and Management, 33(5), 383–388. https://doi.org/10.1080/09540962.2013.817131

Harun, H., Carter, D., Mollik, A. T., & An, Y. (2020a). Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government. Journal of Accounting & Organizational Change, 16(1), 145–167. https://doi.org/10.1108/JAOC-10-2019-0105

Harun, H., Carter, D., Mollik, A. T., & An, Y. (2020b). Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government. Journal of Accounting & Organizational Change, 16(1), 145–167. https://doi.org/10.1108/JAOC-10-2019-0105

Harun, H., & Robinson, P. (2010a). The adoption of accrual accounting in the Indonesian public sector. In Research in Accounting in Emerging Economies (Vol. 10). Elsevier. https://doi.org/10.1108/s1479-3563(2010)0000010014

Harun, H., & Robinson, P. (2010b). The adoption of accrual accounting in the Indonesian public sector (Vol. 10, p. 250). Elsevier. https://doi.org/10.1108/s1479-3563(2010)0000010014

Hope Sr, K. R. (2001). The new public management: Context and practice in Africa. International Public Management Journal, 4(2), 119–134.

Josiah, J., Burton, B., Gallhofer, S., & Haslam, J. (2010). Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective. Critical Perspectives on Accounting, 21(5), 374–389. https://doi.org/10.1016/j.cpa.2009.09.002

Kamayanti, A. (2011a). Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 531–540.

Kamayanti, A. (2011b). Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 531–540.

Kamayanti, A. (2013). Riset Akuntansi Kritis: Pendekatan (Non) Feminisme Tjoet Njak Dhien. Jurnal Akuntansi Multiparadigma, 1985. https://doi.org/10.18202/jamal.2013.12.7203

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.

Kamayanti, A. (2017). Metodologi Konstruktif Riset Akuntansi: Membumikan Religiositas. Yayasan Rumah Peneleh.

Kirkpatrick, C., Parker, D., & Zhang, Y.-F. (2004). Regulatory Impact Assessment in Developing and Transition Economies: A Survey of Current Practice. Public Money and Management, 24(5), 291–296. https://doi.org/10.1111/j.1467-9302.2004.00436.x

Kirkpatrick, I., Ackroyd, S., & Walker, R. (2005). The new managerialism and public service professions. In Hampshire: Palgrave Macmillan. Springer.

Kompas. (2017). Fitra: Jangan Jadikan WTP Bahan Pencitraan Pemerintah. http://nasional.kompas.com/read/2017/05/23/14022421/fitra.jangan.jadikan.wtp.bahan.pencitraan.pemerintah

Kompas. (2018, March 21). KPK Tetapkan Wali Kota Malang sebagai Tersangka. KOMPAS.Com. https://nasional.kompas.com/read/2018/03/21/18101971/kpk-tetapkan-wali-kota-malang-sebagai-tersangka

Kompas.com. (2018, December 16). 10 Kepala Daerah Tersangka Korupsi Dapat Opini WTP dari BPK. https://nasional.kompas.com/read/2018/12/16/15132771/10-kepala-daerah-tersangka-korupsi-dapat-opini-wtp-dari-bpk

Kompas.com. (2019). Pro-kontra Pelepasan Saham Pemprov DKI di Perusahaan Bir. https://megapolitan.kompas.com/read/2019/03/06/10420471/pro-kontra-pelepasan-saham-pemprov-dki-di-perusahaan-bir?page=all

Kompas.com. (2022, April 28). ICW Sebut Predikat WTP Tak Menjamin Sebuah Wilayah Bebas Korupsi.

KPK. (2006). Memahami untuk Membasmi.

KPK. (2016). Dasar hukum tentang korupsi terkait sektor bisnis. Komisi Pemberantasan Korupsi (KPK).

KPK. (2018). Tindak Pidana Korupsi Berdasarkan Wilayah. https://acch.kpk.go.id/id/statistik/tindak-pidana-korupsi/tpk-berdasarkan-wilayah

KPK. (2019). Statistik TPK Berdasarkan Instansi. Komisi Pemberantasan Korupsi (KPK). https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-instansi

KPK. (2020a). Statistik TPK Berdasarkan Jenis Perkara. Komisi Pemberantasan Korupsi (KPK). https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-jenis-perkara

KPK. (2020b). TPK Berdasarkan Profesi/Jabatan. Komisi Pemberantasan Korupsi (KPK). https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-profesi-jabatan

Lee, E. W. Y., & Haque, M. S. (2006). The New Public Management Reform and Governance in Asian NICs: A Comparison of Hong Kong and Singapore. Governance, 19(4), 605–626. https://doi.org/10.1111/j.1468-0491.2006.00330.x

Lee, P. S. N., So, C. Y. K., & Leung, L. (2015). Social media and Umbrella Movement: Insurgent public sphere in formation. Chinese Journal of Communication, 8(4), 356–375.

Liputan6.com. (2017). Kronologi KPK Tangkap Auditor BPK dan Pejabat Kementerian Desa. https://www.liputan6.com/news/read/2967791/kronologi-kpk-tangkap-auditor-bpk-dan-pejabat-kementerian-desa

Liputan6.com. (2018, December 14). Ironi Kepala Dinas Terjerat Korupsi karena Upeti ke Kepala Daerah. https://www.liputan6.com/news/read/3813706/ironi-kepala-dinas-terjerat-korupsi-karena-upeti-ke-kepala-daerah

Lorenz, C. (2012). If you’re so smart, why are you under surveillance? Universities, neoliberalism, and new public management. Critical Inquiry, 38(3), 599–629. https://doi.org/10.1086/664553

Madinier, R. (2015). Islam and politics in Indonesia: The Masyumi party between democracy and integralism. NUS Press.

Ma’mur, I. (1995). Abul Aʻlā Mawdūdī’s and Mohammad Natsir’s views on statehood: A comparative study. McGill University.

Menzel, D. C. (2003). State of the art of empirical research on ethics and integrity in governance. Annual Conference of the European Group of Public Administration, Oeiras, Portugal, 3–6.

Molisa, P. (2011). A spiritual reflection on emancipation and accounting. Critical Perspectives on Accounting, 22(5), 453–484. https://doi.org/10.1016/j.cpa.2011.01.004

Natsir, M. (n.d.). Negara Islam.

Natsir, M. (1957). Capita Selecta 2. Pustaka Pendis.

Natsir, M. (1961). Capita Selecta. Sumur Bandung.

Noordegraaf, M. (2015). Hybrid professionalism and beyond: (New) Forms of public professionalism in changing organizational and societal contexts. Journal of Professions and Organization, 2(2), 187–206. https://doi.org/10.1093/jpo/jov002

Pina, V., & Torres, L. (2003). Reshaping public sector accounting: An international comparative view. Canadian Journal of Administrative Sciences/Revue Canadienne Des Sciences de l’Administration, 20(4), 334–350.

Powell, J. (1998). Postmodernism for beginners. Writers and Readers Publishing Inc.

Pratiknya, A. W. (1989). Percakapan antar Generasi: Pesan Perjuangan Seorang Bapak. Dewan Dakwah Islamiyah Indonesia dan Laboratorium Dakwah.

Ritzer, G., & Stepnisky, J. (2017). Modern sociological theory. SAGE Publications.

Said, E. W. (2012). Culture and imperialism. Vintage.

Sarantakos, S. (2012). Social research. Macmillan International Higher Education.

Shah, R., Larbi, G., & Batley, R. (2007). Religion and Public Management Literature Review.

Shore, C., & Wright, S. (2015). Audit Culture Revisited: Rankings, Ratings, and the Reassembling of Society. Current Anthropology, 56(3), 421–444. https://doi.org/10.1086/681534

Spence, C. (2009). Social accounting’s emancipatory potential: A Gramscian critique. Critical Perspectives on Accounting, 20(2), 205–227. https://doi.org/10.1016/j.cpa.2007.06.003

Spence, C., Husillos, J., & Correa-Ruiz, C. (2010). Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1), 76–89. https://doi.org/10.1016/j.cpa.2008.09.008

Springer, S. (2012). Neoliberalism as discourse: Between Foucauldian political economy and Marxian poststructuralism. Critical Discourse Studies, 9(2), 133–147. https://doi.org/10.1080/17405904.2012.656375

SUARA.COM. (2015). Johan Budi: Korupsi Semakin Canggih dan Sulit Terlacak. http://www.suara.com/wawancara/2015/07/20/070000/johan-budi-korupsi-semakin-canggih-sulit-terlacak

Suyitno, A. (2015). Konsepsi Negara Menurut M. Natsir: Tinjauan Dari Perspektif Pemikiran Politik Islam. Intizar, 21(2), 225–246. https://doi.org/10.19109/intizar.v21i2.309

Swedberg, R. (2010). A note on civilizations and economies. European Journal of Social Theory, 13(1), 15–30. https://doi.org/10.1177/1368431009355865

TEMPO. (2011). Natsir: Politik Santun di antara Dua Rezim. In SERI BUKU TEMPO.

TEMPO.CO. (2019, July 30). Korupsi Berulang Kepala Daerah. https://kolom.tempo.co/read/1229988/korupsi-berulang-kepala-daerah

tirto.id. (2017a). Anies Bersikap “Bodo Amat” dengan Potensi Pajak dari Alexis. https://tirto.id/anies-bersikap-bodo-amat-dengan-potensi-pajak-dari-alexis-czD6

tirto.id. (2017b). Auditor BPK Dalam Pusaran Suap Predikat WTP.

tirto.id. (2017c). Auditor BPK Dalam Pusaran Suap Predikat WTP.

tirto.id. (2017d). Penutupan Alexis: Anies Ingin Pajak yang Halal dan Berkah. https://tirto.id/penutupan-alexis-anies-ingin-pajak-yang-halal-dan-berkah-czoR

tirto.id. (2019). Wisata Halal: Demi Agama atau Murni Bisnis? https://tirto.id/wisata-halal-demi-agama-atau-murni-bisnis-emWg

Wang, H., & Qian, C. (2011). Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political access. Academy of Management Journal, 54(6), 1159–1181. https://doi.org/10.5465/amj.2009.0548

Xu, L., Cortese, C., & Zhang, E. (2014). Ideology diffusion and the role of accounting: A Gramscian approach to understanding China’s transition from 1949 to 1957. Accounting History, 19(4), 434–451. https://doi.org/10.1177/1032373214542554

Zhouri, A. (2010). “Adverse Forces” in the Brazilian Amazon: Developmentalism versus environmentalism and indigenous rights. Journal of Environment and Development, 19(3), 252–273. https://doi.org/10.1177/1070496510378097

Downloads

Published

2023-04-01

How to Cite

Zuhdi, R., & Sudarma, M. (2023). Indonesia’s Critical View on Public Sector Accounting: Insights from M Nastir’s Thought. The International Journal of Accounting and Business Society, 31(1), 83–94. Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/753