Accountant’s Perspective In Employment Aspects
Abstract
Abstrak: Penelitian ini memberikan penelitian pendahuluan tentang perspektif dalam aspek tenaga kerja di Indonesia sebagai bagian dari tujuan pembangunan berkelanjutan. Pembahasan dalam penelitian ini terkait dengan pentingnya perspektif akuntan terhadap satu aspek Sustainability Development Goals (SDGs) yaitu tenaga kerja. Sampel dalam penelitan ini ditujukan untuk memperoleh perspektif akuntan terhadap isu tenaga kerja, salah satu aspek dari SDG yang digunakan sebagai objek dalam penelitian ini.Data dikumpulkan dari kuisioner yang ditujukan kepada akuntan Indonesia yang memiliki pengalaman kerja minimal 5 tahun sebagai akuntan. Terdapat 52 kuisioner yang telah disebar dan diisi dalam semua jawaban. Responden terdiri dari 2 akuntan publik, 6 akuntan manajemen, 30 akuntan pendidik, 4 akuntan pajak dan 10 akuntan pemerintah. Terdapat 11 pertanyaan dalam kuisioner, satu pertanyaan tentang perspektif akuntansi dan pemahaman akuntan terhadap tenaga kerja secara umum, dan pertanyaan lainnya terkait dengan tenaga kerja yang tertuang dalam SDG. Hasil penelitian ini menunjukkan bahwa akuntan cukup memahami terhadap aspek tanaga kerja sesuai dengan SDG dan akuntan Indonesia menyadari bahwa tenaga kerja penting dalam perspektif mereka. Masalah keberlanjutan yang diatur dalam panduan global SDG harus menjadi pembahasan penting yang dapat dipahami oleh setiap anggota dari profesi akuntan Indonesia untuk meningkatkan cakupan bidang akuntansi bukan hanya dalam area penelitian saja namun juga harus termasuk dalam dunia praktis profesi akuntan.
Kata kunci: pespektif akuntan, tenaga kerja, sustainability development goals.
Abstract: This study provides a preliminary research of accountant’s perspective in employment aspect in Indonesia as a part of Sustainability Developments Goals (SDGs). The discussion was subject to importance accountant’s perspective related to one aspect of SDGs namely employment. This study was aimed to obtain accountant’s perspective on employment issues, one aspect of SDGs. The data were collected from questionnaires addressed to Indonesian accountants who have work experience at least 5 years in that field as an accountant. There were 52 questionnaires which were spread and filled in all the answers. The respondens consisted of 2 public accountants, 6 management accountans, 30 education accountants, 4 tax accountants and 10 government accountants. There are 11 questions in the questionnaire, one question is about accountant’s perception of importance and understanding on employment in general, and the others are related to employment contents in SDGs.The study suggested that Indonesian Accountants consider to understand on employment aspect in line with SDGs and Indonesian Accountants consider that employment was important in their perspective. Sustainability issues regulated in a global guide SDGs should be an important discussion that could be understood by every member of the Indonesia Accounting Profession for improving accounting field not only in research areas but also have to reach on the accounting profession areas practically.
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Keywords: accountant’s perspective, employment, sustainability development goals
References
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Makadok, R. 2001. Toward a Synthesis of the Resource-Based View and Dynamic-Capability Views of Rent Creation. Strategic Management Journal; 22, (5), 387–401
Moore, WB, Peter JP. 2015. Sustainability Reporting: An Accountant’s Perspective. Journal of Management and Sustainability; Vol. 5, No. 2; 2015
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Orts E. 1995. "A Reflexive Model of Environmental Regulation". Business Ethics Quarterly 5 (4): 779–794
Peteraf, M.A. 1993. The Cornerstones of Competitive Advantage: A Resource-Based View. Strategic Management Journal 14, (3), 179–191
Porter M.E. (2004 [1985]). Competitive Advantage: Creating and Sustaining Superior Performance, Free Press, reprinted in abridged form in: De Wit, Bob & Meyer, Ron, Strategy. Process, Content, Context. An international perspective, 3rd edition, London: Thomson, 258-267.
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Spence LJ., Gloria A, Leonardo R. 2012. Environmental Aspects of Sustainability: SMEs and the Role of the Accountant.The Association of Chartered Certified Accountants, London.
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Wernerfelt B. 1984. A Resource-Based View of the Firm. Strategic Management Journal, Vol. 5, No. 2. (Apr. - Jun., 1984), 171-180
Williams BR. 2015. The local government accountants’ perspective on sustainability. Sustainability Accounting,Management and Policy Journal Vol. 6 No. 2, 267-287
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Amit, R., Schoemaker, P.J.H. 1993. Strategic Assets And Organizational Rent. Strategic Management Journal 14, (1), 33–46
Barney, J.B. 1986. Organizational Culture: Can It be a Source of Sustained Competitive Advantage? Academy of Management Review; 11, (3), 656–665
Bellringer, Amber, Amanda Ball, Russell Craig. 2011. Reasons For Sustainability Reporting By New Zealand Local Governments. Sustainability Accounting, Management and Policy Journal Vol. 2 No. 1, 126-138
Berzkalne I, Elvira Z. 2014. Intellectual Capital And Company Value. Procedia - Social and Behavioral Sciences 110
Bontis, N., Keow, W. C. C., & Richardson, S. 2000. Intellectual Capital And Business Performance In Malaysian Industries. Journal Of Intellectual Capital, 1(1), 85–100.
Clarke M, Dyna S, Rosalind HW. 2010. Intellectual Capital and Firm Performance in Australia Department of Accountancy and Business Law, Working paper series no 12
Fahy J, Smithee, A. 1999. Strategic Marketing and the Resource Based View of the Firm. Academy of Marketing Science Review, Vol. 1999 No. 10, 1 – 19.
Firer S, Williams SM. 2005. Firm Ownership Structure And Intellectual Capital Disclosures. SA Journal of Accounting Research, 19(1), 1-18.
Ghose AK, Nomaan M, Christoph E. 2008. Executive Summary : The global Employment Challenge. International Labor Organisation.
jimfeb.ub.ac.id/index.php/jimfeb/article/viewFile/258/207 accessed on June 3rd, 2015.
Hoopes, D.G., Madsen, T.L., Walker, G., 2003. Guest Editors’ Introduction to the Special Issue: Why is There a Resource-Based View? Toward a Theory of Competitive Heterogeneity. Strategic Management Journal; 24, 889–902
https://www.globalreporting.org/resourcelibrary/Starting-Points-2-G3.1.pdf accesed on June 29th, 2015
http://www.indonesia-investments.com/finance/macroeconomic-indicators/ unemployment/item255 accessed on May 27th, 2016.
http://www.indonesia-investments.com/finance/macroeconomic-indicators/ unemployment/item255 accessed on June 3rd, 2016
IFA. 2011.
Kor Y,Mahoney, J. 2004. Edith Penrose's, 1959. Contributions To The Resource-Based View Of Strategic Management. Journal of Management Studies, 41: 183-191
Lusher AL. 2012. What is the Accounting Profession’s Role in Accountability of Economic, Social, and Environmental Issues? International Journal of Business and Social Science, 13-19.
Makadok, R. 2001. Toward a Synthesis of the Resource-Based View and Dynamic-Capability Views of Rent Creation. Strategic Management Journal; 22, (5), 387–401
Moore, WB, Peter JP. 2015. Sustainability Reporting: An Accountant’s Perspective. Journal of Management and Sustainability; Vol. 5, No. 2; 2015
Open Working Group of the General Assembly on Sustainable Development Goals is issued as document A/68/970, available at http://undocs.org/A/68/970
Orts E. 1995. "A Reflexive Model of Environmental Regulation". Business Ethics Quarterly 5 (4): 779–794
Peteraf, M.A. 1993. The Cornerstones of Competitive Advantage: A Resource-Based View. Strategic Management Journal 14, (3), 179–191
Porter M.E. (2004 [1985]). Competitive Advantage: Creating and Sustaining Superior Performance, Free Press, reprinted in abridged form in: De Wit, Bob & Meyer, Ron, Strategy. Process, Content, Context. An international perspective, 3rd edition, London: Thomson, 258-267.
Review of Targets for The Sustainable Development Goals : The Science Perspective, 2015. The Science Perspective. Paris: International Council for Science (ICSU).
Spence LJ., Gloria A, Leonardo R. 2012. Environmental Aspects of Sustainability: SMEs and the Role of the Accountant.The Association of Chartered Certified Accountants, London.
SASB (SASB). 2012. Sustainability Reporting Guidelines, Global Reporting Initiatives.
Wernerfelt B. 1984. A Resource-Based View of the Firm. Strategic Management Journal, Vol. 5, No. 2. (Apr. - Jun., 1984), 171-180
Williams BR. 2015. The local government accountants’ perspective on sustainability. Sustainability Accounting,Management and Policy Journal Vol. 6 No. 2, 267-287
Wray LR. 2009. The Social and Economic Importance of Full Employment. Working Paper No. 560, University of Missouri–Kansas City and The Levy Economics Institute of Bard College.
Zvezdov D. 2011. Accounting for Sustainable Organisations : Where is The Accountant and Why It Matters?. The 25th EnviroInfo Conference “Environmental Informaticsâ€, Ispra, Italy Part 1 And 2.
Published
2016-12-01
How to Cite
FIRMANSYAH, Amrie.
Accountant’s Perspective In Employment Aspects.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 1, n. 2, p. 299-318, dec. 2016.
ISSN 2528-0163.
Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/199>. Date accessed: 26 apr. 2024.
Section
Articles
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