Akuntansi Multi Paradigma


Kelompok 2:
1. Farisa Nur Maula
2. Novi Trisnawati
3. Surya Anggara

A. Accounting and Traditions
Accounting historians are inevitably faced with a crucial question at the outset
of their research inquiries: What count as accounting? Practices within any profession,
sch as accounting, change over time. An accounting historian has to decide at the
beginning of an investigation wheter a contemporary notion of accounting practice
will be adopted, or wether a concept more suited to the historical context under
investigation is to be considered.
Definition of accounting according to the American Institute of Certified Public
Accountants is an art record, racapitulate and manage the spesific process and in the
size of monetary and transactions and events that are generally of a financial nature
and interpret its result. Accounting as an art as well as services activity and implies
that the accounting includes a collection of techniques considered to be benefical for a
particular field.
Meanwhile, according to some research tradition is everything that is channeled
or inherited from the past to the present. While Hasan Hanafi defines that tradition
constitute the legacy of the past which exsists until today and into the existing culture.
In the words of tradition terminology contains a hidden sense of their past association
with the present. He pointed to something that is inherited by the past but still tangible
and functioning at the present time. Tradition also shows how members of the public
to behave, both in worldly life and the occult or religious. So we can conclude
tradition is something that has done a long time and become part of the life of a
community group is also still tangible and conducted at the present time.
To answer the question of whether the accounting is a tradition that must meet
the accounting definition of tradition itself. To answer this, we can see that the
existing accounting of antiquity. The world is already plenty of evidence that
accounting has started since time immemorial even since the time of the prophet in
Islam and Christianity, as research in Baker (2004). Baker, (2004) explain about five
thousand years before the advenet of double-entry bookkeeping in Renaissance
Europe, and nearly 5,300 years before the rise of modern capitalism, there is a
civilization that developed well advanced forms of commercial exchange that is the
area of the Sumerian, Babylonian and Assyrian civilizations. This civilization
produced some early records of accounting know today.
In Indonesia, precisely in the kingdom already known accounting in the form of
traditional market economic transactions and the use of currency in many occasions.
Its also supported by several studies that try to reval the evidence that has occurred in
the accounting period in Indonesia Reich, some of these studies, will be dicussed

Accounting in The Kingdom of Majapahit and The Kingdom of Singosari
Research conducted to reval the accounting at the time of majapahit Kingdom
carried out by Rosyinadia, Sukoharsono, & Djamhuri (2014) and the research
cenducted at the time of the kingdom of Singosari done by Qudsi and Sukoharso
(2008). Rosyinadia et al., (2014) describes the kingdom of Majapahit had known
accounting with the discovery of evidence currency used as a means of exchange in
economic activity.
Another thing to prove it is also evident from the discovery of an inscription
containing the tax collection system and claims (note receivable), which is design to
record all economic activity. In the kingdom of Majapahit Hayam Wuruk
goverenment powers and Gajah Mada is a force in society that shape the behaviour of
the Majapahit in their social lives (Rosyinadia et al., 2014). Different types of taxes
imposed during the Majapahit kingdom is the exchange of tax, tax stranger, exit
permits tax, land tax, and a tax of art. Taxes are the most revenue for the kingdom of
Majapahit therefore require a good arrangement. Majapahit kingdom under the
leadership of Gajah Mada, has established laws to regulate all disputes and sanctions
provided in the form of fines, which will be used to fund the activities of the kingdom.
It can be concluded that the tax obligation of the state is a form of dedication and
active participation of citizens and other community members, to fund the
implementation of various development set out in the regulations for the welfare of
the people.
Accounting in the kingdom Singosari not much different from the Majapahit
Kingdom. In Singosari Kingdom has also been known to currency and taxation. The
currency used in Singosari work is Gold called a kati suwarsana and masa. The silver
called kati darana and kupang (Qudsi and Sukoharsono, 2008). Type of tax charged is
also almost the same as the tax Majapahit kingdom. However different the Singosari
kingdom is that the creation of tax-free so-called SUMA. SUMA is a special area that
is exempt from tax payments made by the king for royal officials or residents as
people who contributed to the kingdom, or the region to holy places (Qudsi and
Sukoharsono, 2008).

Critical Opinion
Based on some of the accounting examples above it can be said as a traditional
accounting taps met the element of understanding that tradition is something that has
been done along time, become part of people’s lives, and carried up to the present. It
is also important to note that existing accounting anciently attention to the concept of
Gold, balance and useful to society. As fund in an inscription of the kingdom of
Majapahit, Gajah Mada tax purposes for conducting the kingdom and also for the
public interest, in the kingdom of Singosari created special areas free of tax (SUMA)
to people who contributed to the kingdom.

B. Accounting and Modernization
Understanding of Modernization
Etymologically, the modern term is derived from the Latin "moderna" which
means "now", "new", or "current". While modernizing the terminology there are a lot
of sense and understanding for modernization itself can be seen from different
viewpoints share of some experts.
Definition of modernization in particular and from different angles, according to
some experts as follows:
1. According to Wijoyo Nitisastro, Modernization is a process of total transformation
of life together traditional (pre-modern) in the sense of a social organization
technology, toward patterns of economic and political.
2. According to Abdul Sham, Modernization is a process of transformation from a
change towards a more developed or improved in various aspects of community
3. According to Harold Rosenberg, Modernization is a new tradition that refers to
urbanization or to what extent and how the erosion of rural properties of a public
Lubis and Huseini (1987) revealed that the modern approach to mention the
organization as an open system, which means that the organization is a part
(subsystem) of the environment, so that the organization can be influenced and
influence their environment. Grayson and Hodges (2004) revealed that the company
does not operate in a vacuum but in conditions of complex interactions with the
development of science and technology, political, social and economic development,
as well as the risks that may arise. Jonker and Witte (2004) states that the organization
is now responsible not only how to produce quality products and good services, but
also must be able to meet the needs of external stakeholders as a way to prevent
negative social impacts.
There are symptoms of modernization on Indonesian society seen from many
areas of life that is growing rapidly, which are as follows:
1. Field of science and technology, such as the education system is based on
technology, information, and communication.
2. The field of politics and ideology (democracy), such as the election of president
and vice president directly by the people without representation.
3. The economic field, such as the development of the economy and the banking
system as well as the industrialization base of the people's livelihood.
4. The field of religion and belief.

Accounting in the Era of Modernization
Accounting is one object of the implications of the lack of modernization and one
of the fields of science in economics. Modernization, the application of traditional
accounting in modern times, as now has been regarded as something rigid to apply.
Modern accounting emphasizes the value of benefits over the future, that everything
should be on value for money. When these changes occur, accounting is no longer
advance public interest but rather the interests of companies, organizations or even
As we know, the accounting that we know today have evolved with the times and
civilization. Modern society can not be separated from what is called accounting.
However, accounting has been applied now, both in the company profit-oriented and
non-profit oriented, has actually evolved. In modern times, the role of accounting is
very important, especially in the field of finance. The heart of the modern financial
accounting is on-entry system (double entry bookkeeping) or which until now used
the millions of companies in the world with the name of the double-entry system. This
system involves making at least two entries for every transaction, that is a debit on an
account, and a credit related to another account. The total number of debits must
always equal the total amount of credit. This method is known first used in medieval
Europe, though some are found this way have been used since ancient Greek times.
Some critics say that standard accounting practice has not changed much from the
first. But the accounting reforms in various forms always occur in every generation to
maintain the relevance of accounting with capital assets or production capacity.
However, this does not change the basic principles of accounting, which is expected
not to rely on such economic influence.
When modern accounting into a business tool to help the owners of capital
(capital) foster wealth as much as possible (profit maximization) for the welfare of
their (shareholder wealth), the behavior of individuals within the company tends to
justify any means to achieve the main goal
Modern accounting is more concerned with the interests of individual and group
or company is pressed to seek maximum profit has become a tyranny that makes
people helpless smart and make good people bad act. Ralph Estes reveals in his book
entitled "Tyranny of the Bottom Line" that Tyranny of the bottom line has forced
experts to act worse by using its expertise to legitimize the authority of an obsession.
The numbers in such a way the accounting is played by reason of earnings
management or creative accounting, earnings were enhanced by way of income
smoothing or other accounting techniques that tend to ignore the values of ethics and
morality. There lies the implicit public from negative actions they do. Need the
straight way to re-purpose company, changes to the assessment manager must be
measured on the various dimensions of which do not rule out the impact of
stakeholder satisfaction and social responsibility.
Referring to the Islamic business ethics, then the actions that harm others
including dhalim and sinful deeds. The teachings of Islam teaches us to balance
between fulfilling the short-term interests to the fulfillment of the long-term interests.
Al-Qur'an (QS. Al Qashsash: 77) revealed:
"And look at what Allah has bestowed to you in the form of
happiness hereafter, and do not forget your happiness from worldly
pleasures and do good to others as Allah has been doing good, to you,
and do not mischief on the earth. Allah loves not those who do
mischief. "
That verse encourages us that to pursue the long-term interests, should not forget
the short-term interests. We must pursue a future without forgetting today. We still
must strive to meet the short-term interests as a condition meets the long-term
interests. But it does not mean we should have stuck to the short-term interests and
forget the long-term interests.
If we see, a lot of facts that show the number of accounting scandals and the
manipulation of financial statements that plagued the company and also lower their
concern for social and environmental responsibility implies that very large changes in
accounting principals. This condition indicates that the accounting has failed to
describe the reality of the business as a whole. Triyuwono (2006) states that modern
accounting was not able to reflect the reality of the non-economic created company.
He was only able to recognize and reflect economic events only.
Harahap (2008) suggests there are some things that a limitation of a financial
statement which is the main product of conventional accounting (modern), namely:
1. Community users of financial accounting is a society with a secular ideology,
materialism and rational alone, does not recognize the existence of God and do not
believe their responsibilities in the afterlife
2. The purpose of the financial statements only for the American people or the one
3. The financial statements used by the majority of large companies go public
4. The financial statements are for informational purposes only capitalist wealth
5. The financial statements of historical
6. general Characteristically not serve special interests
7. The process of drafting are estimates and subjective considerations
8. Only report information material
9. Ignoring qualitative information
Related to the above, Triyuwono (2006) also systematically explain some of the
weaknesses that arise regarding the accounting practices of conventional (modern),
1. Modern accounting ignores two important aspects: environment and social that has
failed to describe the reality of an increasingly complex business.
2. The nature of egoism is very attached to modern accounting that was reflected in
the form of private costs / benefits and profit-oriented report to the interests of
capital owners / shareholders. Therefore the accounting information to be selfish
and ignore the others.
3. Accounting for more modern materialistic values that marginalize whereas human
spirituality as accounting principals have these two things, material and spiritual. If
man is geared to run accounting practices oriented to the material (profit), the
behavior that appears related to achieving this goal has the potential to break the
rules and lose the values of ethics, religion and morality.
Triyuwono (2006) states that there is a relationship connotative pretty interesting
analogy to the modern accounting, namely the nature of modern accounting
masculine. Masculine look of egoistic, privatization, materials, quantitative, and
more. Egoistic we can see that the modern accounting only oriented to maximize
profits for the benefit of the shareholders or the management itself. Various methods
are used to obtain the maximum profit management. Without regard to the
surrounding environment. Modern accounting only focus on the material.

Critical Opinion
It was explained that the accounting modernization or be referred by conventional
accounting has made people and companies or organizations have the attitude of
seeking maximum profit and more priority to private interests, individuals, and
groups. This modern accounting ignores the social aspects and the environment.
Social in this case is the relationship with humans and stakeholders (stakeholders).
While the environment in this case is the relationship with the environment that is
around, both inside and outside the company. Estes in her book "Tyranni of the
Bottom Line", accounting not only give priority to economic aspects (profit), but
should also focus on the social aspects and the environment. This is supported by the
Global Reporting Initiative (GRI), which contains the guidelines for corporate
responsibility to the economic (profit), social (people), and environmental (planet), or
can be called the triple bottom line. Here is an explanation by Wibisono (2007):
1. Profit (Economic)
Profit or advantage of being first and foremost goal in all business activities.
2. People (Social)
People or communities are very important stakeholders for the company, because
public support is indispensable for the existence, survival and development of the
company. Therefore companies need to commit to trying to provide maximum
benefit to the community.

3. Planet (Environment)
Planet or the environment is something that is related to all areas of human life.
Since all activities performed by humans as living beings is always associated with
the environment, for example the water they drink, the air they breathe and the
equipment used, all from the neighborhood. However, a large part of the human are
less concerned about the environment.
In addition, if it is associated with religious values, people and companies are
subject to the social are not able to live alone without the help of others. Humans need
humans for survival and the company requires stakeholders for the sustainability of its
business. This is his relationship with the social media company connecting people
and to God, that God's servants should help each and unselfish. Environmental
aspects, all religions teach us to care about the environment and should not damage it.

C. Accounting and Globalization
Defining Globalization and Its Impact
Globalization, actually, isn’t a new word in this era. Every event and every
news in this world always has connection with the globalization. This phenomenon is
caused by many new inventions that can eliminate the distance and boundaries
between so many countries. At the end, it gives so many impact for all aspects in our
lives. The scope of this phenomenon make it has much perspectives about the means
of its existence.
Globalization is viewed as a process that can increase the frequency of social
interaction in international scope and it makes a transformation on social relation.
Thus, it is not a mistake when people also called the globalization as a ‘world with no
boundaries.’ Even this phenomenon become famous nowadays, however the
perspectives that exist now is just a piece of globalization meaning. No one has
succesfully make a definition that can cover all of these phenomenon’s aspects; the
cause, the impact and the magnitude.
Inexistence of the meaning of globalization is caused by the process of
defining globalization itself isn’t an easy thing even though there has been so many
perspectives. However there is some repetitions in every statement from everyone that
trying to define this word. We then combine those repetitions to be our definition of
globalization for this paper, so that we will have same view for this phenomenon. Our
definition is:
“An intercontinental complex process that continuing happen and has impact
in social and culture dimentions”
We say this as a process because this phenomenon has so many opinions that
identifying the stages in globalization. The high complexity is resulted from
continuing interchange and transfer everything between so many countries in this
world. The last two dimensions is the dimensions that is always mentioned as a
dimension that affected by globalization.
Basically, culture dimension is a root for every civilization in this world. Thus,
the culture concept is a very broad concept. The geographical, language and history
differences caused the differences culture between a region and another. The culture,
then, was being a legacy from one generation to the next generation and resulted a
unique traditions. These unique traditions make every country, even every part of this
world has its unique features that makes it attractive.
So that for economic dimension. Economic dimension, actually, is also just a
product of culture. So many culture in this world has its own economic features. This
was proved by Gray research in 1988 that developed Hofstede’s research to see
culture value of accounting practices. The result is every country has the difference
score of professionalism, conformity, conservatism, and secrecy. These differences is
caused, back again, by the differences of culture rooted in every countries. So that,
this differences impact the aspect of accounting practice become different. The
aspects are like law system, tax system, social climate, financial system, and business
Traditions in culture then faces with a modernization era. This era is an era
that marked with the development of industrial capitalism that give a real difference to
the social forms, especially in a state notion. Finally, the traditions that give features
to the countries become eroded. At the past, Indonesia was the country that has a
unique culture, the ‘gotong royong’ culture. But, now, it has as the life considered to
be more modern, then little by little it has eliminating this unique traditions because it
considered to be an ‘old-school’ one. Someone say in a hurt way that this tradition is
‘ketinggalan jaman (left behind)’. This appearance of phrase is interesting thing as in
fact something that made tradition is left behind is globalization.
The Correlation between ‘World with No Boundary’ and Accounting’
Culture and economic condition is something that can’t be separated from the
existence of accounting. This caused by culture is an socio-technical activity, that
means an interaction between human and non-human resource. The economic
condition, as a culture product, tried to make everything to be recorded so there was
the beginning of accounting system invention.
In 1989. Hopwood still mentioned that accounting was an effort to quantifying
phenomenon in a business to evaluate the power of one party and it has a big
magnitude to shape the economic condition in a region. However, as modernization is
continuous happening, accounting has always changing. The globalization, the
phenomenon that eliminate boundaries, is also eliminate the conventional side of
Nowadays, accounting has experienced so many development that caused by
that elimination of boundary phenomenon. Recently, it has new accounts that comes
from measurement, recognition and reporting issue that. Accounts like ‘foreign
exchange gain/loss’ and a taxation issue ‘transfer pricing’ comes just after transaction
between countries is the appearance from the ‘world with no boundary.’
Quantification in accounting is started to be blurred with the raise of
qualitative measurement demand. This caused by many new thinking about
accounting because the intense transfer of technology and knowledge in this era.
Balance scorecard is one prove of transition from quantitative to qualitative
performance measurement. Beside, there is CSR report, GRI standard and the care of
triple bottom line thing. These all are an important example from the qualitative to
quantitative dimension in accounting. However, this transition is still in the beginning

Accounting Globalization
One of globalization product in accounting is something that is recently trying
to make business world looks like without boundaries and without differences, IFRS.
IFRS is mentioned as a standard that can be adopted in every countries and increase
the comparability level between financial reports from around the world. With the
comparability increasing, the financial report’s stakeholder can make a better
Increasing of comparability has also mean to eliminate the difference from
various conditions in a country. In fact, if we do a deeper observation, economic
condition in one country is established from various aspects and, of course the basic
root aspect, culture. So, from that explanation, can we draw a conclusion from this
Premise 1 :IFRS has been trying to increase the comparability level of financial
report between countries by eliminate the differences from the existing
Premis 2 : The differences conditions exist because, basically, there is a different
culture that cause economic practice in one area is different from the
Conclusion : IFRS has been trying to eliminate culture that exist in every country.
The fact is there a huge amount of party that considered culture as an obstacle,
challenge or even boundaries to unite accounting in this world.19.Almost all culture’s
factors are considered as obstacles to convergent the standard. Let’s say language
factor. Language factors is considered to be obstacle as it makes a different meaning
when it is translated to that country’s language. Education factor is considered to be a
challenge because the distribution of knowledge isn’t same so that makes it hard to
understand what IFRS is trying to say. And the last, religion factor, is considered to be
boundaries as a few practice in standard is conflicted with their beliefs. In fact,
accounting existence nowadays is a culture product.
Thus, it isn’t too much when there’s come an ‘accounting globalization’ or
‘accounting with no boundary’ term. Accounting become a really attractive profession
in all over the world. Accounting is also really being a free subject that has so many
influences to every aspects in this life. Start from talking with no speak until destroy
the world with just a number.

Behind the ‘Globalization Accounting’
Accounting is now absorb so deep in every people’s life. Accounting even can
be said that become a global language as it become a world’s standard. Businessman
is not necessary to learn another language to know where the profit comes from. They
also no need to tell the world that they are rich. With a piece of profit and loss sheet,
people can tell, “I’m rich and you are not. How much profit do you want, I am going
to give it to you, but don’t you dare to work with them. They are poor and won’t give
you any benefit at all.”
Eventhough, accounting nowadays is considered as a god that is worshipped
by every businessmen. So many ways to learn accounting has been done by people.
Working all day long is just for obtained those five kind of financial report, and of
course do whatever it takes to yield what is called ‘profit, (ethically or not)
Worshipping a profit value will make everyone do everything it takes to get
that profit far away it takes when it comes to the topic of their God. People can burn
to death a forest and every creature inside that just for saving what is called cost.
People can also not respecting every social aspect and another people’s lives just for
efficiency. And another terms that as been giving to the business world in
Globalization is not in a good side of profit now. Globalization is just looking
for bottom line not triple bottom line. The fast movement in a business and the
business world that has never been stopped turning around make people have no time
to watch every aspect in financial report, however the financial report become more
and more complex time by time.
But, the deeper thing is accounting promising a power. People who knows
anything about accounting is a people who can earn more (in a good or bad context)
power that means more money flows to them. Investor that understand accounting so
deep surely choose to be a shareholder the business that has ‘good’ accounting and
has a wide coverage around the world. He also has a part of control to that business
movement that means he will be a world leader, someone who will rule the world’s
Even being an investor looks so fantastic, but, basically, the one who is rule
the world is someone who are be able to manage those accounting numbers, the
standards’ regulators. These regulators is composed of many parties that has mask to
accomodate various interest. However, in fact, they are the real crime prepetator.
Their contributions in a standard is not for the sake of people’s interest, but just for a
few parties, and of course for themselves.
The drama of ‘finding grey areas in standards,’ or we usually know it as
‘earning management,’ and then close that grey areas within an ‘updating standards’
process is continuing happened again and again. Globalization is continuing open new
gray areas and making people who is in a high position to fight with no care who is
That is exactly what happened now. Every parties continue to find their ways
to maximize their own wealth that can bring him to the power without intention to
distribute it to whoever needs. If the statement can be expressed in a term, the
appropriate term will be a collonialism. Collonialism is a belief to rule other parties to
extent their power.
In conclusion, globalization makes accounting to be a collonialism’s product
that is constructed from capitalism in an elegant way. Accounting even has been
coming so deep in everyone’s soul so that it can change the language and even
become God for everyone who worship it. Accounting has also eliminated all of
humanity forms by promising money and power. Maybe it will just waiting for the
time until a group of elegant pirates that has corporate ship to yell ‘Gold Glory
Gospel’ in one day.

Accounting that now exist isn’t the same accounting that was created by Luca
Pacioli long time ago. Accounting was a simple system that explain that assets are
increasing in debet and passivas are increasing in credit. But, nowadays, accounting is
become a tool to get power over another people. That power is then used to make a
tyranny that making a drasctivally wealth discrepancies.
Accounting can be regarded as a tradition, modernization or globalization but
accounting that exist today can be said to eliminate tradition in a country for the sake
to extant its power. In a short way, accounting system recently has a same thing with
collonialism system that is desired for power and wealth. In the name of replacing
God with profit, accounting is move as one culture, that is as religion and language
for corporation.

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