Building Prophetic Accountability in State Financial Management for the People's Welfare

Rahmat Zuhdi

Abstract


State/regional financial management has undergone fundamental changes since the issuance of the state finance law and its audit mechanism. The decentralized system that was built has shifted from its primary goal, namely the welfare of the people. This shift occurred with the emergence of the phenomenon that the opinion of the results of the examination of financial statements has become the ultimate goal in the management of state/regional finances which results in a reduction in the level of service to the community. This study aims to construct a critical discourse on prophetic accountability in managing state/regional finances for the community's welfare. This study uses a qualitative approach with a critical paradigm through a critical analysis of Ibn Khaldun's discourse on the ideal state. The results of this study indicate that the implementation of state/regional financial management can be achieved by a system of justice (the rule of law), responsibility (vertical and horizontal), leadership abilities (intellectual and strategic), and moral values. All of these conditions must be owned by all leaders and elements of the national organization, which ultimately results in order, social harmony, and the growth of a dynamic and conducive civilized society. So that this can be an alternative solution to provide awareness that leadership is a mandate that should offer benefits to society and nature as a form of accountability to God (Rahmatan Lil 'Aalamiin).

Keywords


State Finance Management; Ideal Country Discourse; Ibn Khaldun; Critical Discourse Analysis

Full Text:

PDF

References


Abdullah, S., & Halim, A. (2006). Hubungan dan Masalah Keagenan di Pemerintahan Daerah: (Sebuah Peluang Penelitian Anggaran dan Akuntansi). Jurnal Akuntansi Pemerintahan, 2(1), 53–64.

Agger, B. (2006). Teori Sosial Kritis, Kritik, Penerapan dan Implikasinya. Alih Bahasa: Nurhadi. Yogyakarta: Kreasi Wacana.

Ahimsa-Putra, H. S. (2017). Paradigma Profetik Islam: Epistemologi, Etos, dan Model. Yogyakarta: Gajah Mada University Press.

Amran, B. (2017). Menggugat Kembali Hasil Audit Badan Pemeriksa Keuangan. [Online] Available at: Http://Www.Birokratmenulis.Org/Menggugat-Kembali-Hasil-Audit-Badan-Pemeriksa-Keuangan/. [Accessed 23 Oktober 2017].

Azra, A. (2010). Islam, Corruption, Good Governance, and Civil Society: The Indonesian Experience. ICR Journal, 2(1), 109–125. https://doi.org/10.52282/icr.v2i1.683

Connolly, C., & Hyndman, N. (2006). The actual implementation of accruals accounting: Caveats from a case within the UK public sector. Accounting, Auditing and Accountability Journal, 19(2), 272–290. https://doi.org/10.1108/09513570610656123

Dawson, S., & Dargie, C. (2002). New Public Management A discussion with special reference to UK health. In: K. McLaughlin, S. P. Osborne & E. Ferlie, eds. New Public Management - Current trends and future prospects. London And New York: Routledge.

Der Hoek, V., Peter, M., & Peter Van Der Hoek, M. (2005). From Cash To Accrual Budgeting And Accounting In The Public Sector: The Dutch Experience. Public Budgeting & Finance, 25(1), 32–45.

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

Eriyanto. (2001). Analisis Wacana, Pengantar Analisis Teks Media. Yogyakarta: PT LKIS Pelangi Aksara.

Kamayanti, A. (2011). Akuntansiasi atau Akuntansiana: Memaknai Akuntansi Sektor Publik di Indonesia. Jurnal Akuntansi Multi Paradigma, 3, 369–540.

Kamayanti, A. (2016). Metodologi Konstruktif Riset Akuntansi: Membumikan Religiositas. s.l.:Yayasan Rumah Peneleh.

Khaldun, I. (2016). Muqaddimah Ibn Khaldun. Jakarta: Pustaka Firdaus.

Kusdewanti, A. I., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 7(2), 156–323. https://doi.org/10.18202/jamal.2016.08.7018

Kusdewanti, A. i., Triyuwono, I., & Djamhuri, A. (2016). Teori Ketertundukan: Gugatan terhadap Agency Theory. s.l.:Yayasan Rumah Peneleh.

Mahmudi. (2006). Reformasi Keuangan Negara dan Daerah di Era Otonomi, Telaah Kritis Akuntansi Pemerintahan. s.1:BPFE-Yogyakarta.

McLaughlin, K., & Osborne, S. P. (2002). he New Public Management in Context. In: K. McLaughlin, S. P. Osborne & E. Ferlie, eds. New Public Management - Current trends and Future Prospects. In New Public Management: Current Trends and Future Prospects. London and New York: Routledge. https://doi.org/10.4324/9780203996362-4

Nasr, S. H. (1983). Islam Dan Nestapa Manusia Modern. Bandung: Penerbit Pustaka.

Pasoloran, O., Sukoharsono, E. G., Said, D., & Rura, Y. (2015). Narcissism in local budgeting: the mirror and mask effectsof public aspiration fund. The International Journal of Accounting and Business Society, 23(1), 73–96.

Prasetiadi, Y. S. (2016). Islam Rahmatan lilamin: Solusi Untuk Indonesia. Sukaharjo: Kaaffah Penerbit.

Pulungan, J. S. (1997). Fiqh Siyasah ; Ajaran, Sejarah, dan Pemikiran. Jakarta: LsiK.

Rizal, M. (2017). Mendobrak Mitos Audit BPK dan Opini WTP. [Online] Available at: Http://Katadata.Co.Id/Opini/2017/06/05/Mendobrak-Mitos-Audit-Bpk-Dan-Opini-Wtp. [Accessed 12 Oktober 2017].

Rommel, J., Christiaens, J., & Devos, C. (2005). Rhetorics of reform: the case of new public management as a paradigm shift. Gent.

Sanusi, H. M. A. (2009). Relasi Antara Korupsi dan Kekuasaan. Jurnal Konstitusi, 6(2), 83–104.

Sawarjuwono, T. (1997). Filosofi Bahasa Sebagai Ontologi dalam Riset Akuntansi. Media Akuntansi No.2, Th.IV.

Sukardi, I. (2010). Islam dan Civil Society. Jurnal Tsaqafah, 6(1), 114–127. https://doi.org/10.21111/tsaqafah.v6i1.141

Sukidin, & Basrowi. (2002). Metode Penelitian Kualitatif Perspektif Mikro. Surabaya: Insan Cendikia.

Umam, A. K. (2014). Islam, Korupsi, Dan Good Governance Di Negara-Negara Islam. Al-Ahkam, 24(2), 195–224.




DOI: https://doi.org/10.21107/jaffa.v10i1.13488

Refbacks

  • There are currently no refbacks.


Our Journal indexed by:

 

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.