Pandangan Akuntansi Sektor Publik Terkait Akuntabilitas Pasca Bencana di Nusa Tenggara Barat
Keywords:
Akuntabilitas, Pasca Bencana, Nusa Tenggara Barat
Abstract
Penelitian ini bertujuan untuk memberikan gagasan framework yang dapat digunakan sebagai pedoman akuntabilitas pasca bencana di Nusa Tenggara Barat. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penelitian membuat kerangka mengenai akuntabilitas pasca bencana yang tidak hanya memperhatikan data-data kuantitatif berupa angka, namun juga memasukkan unsur moral. Penelitian ini diharapkan dapat menjadi masukan bagi pemerintah agar dapat terhindar dari tindak korupsi.
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Paik, G. H., Lee, B., & Krumwiede, K. R. (2017). Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research, 16(1), 59-79.
Perkiss, S., & Moerman, L. (2017). Hurricane Katrina: Exploring justice and fairness as a sociology of common good (s). Critical Perspectives on Accounting.
Petrescu, A. (2013). The transcendental-phenomenological perspective on intersubjectivity: Various aspects. Procedia-Social and Behavioral Sciences, 71, 14-20.
Sargiacomo, M. (2015).Earthquakes, exceptional government and extraordinary accounting. Accounting, Organizations and Society, 42, 67-89.
Sargiacomo, M., Ianni, L., & Everett, J. (2014). Accounting for suffering: Calculative practices in the field of disaster relief. Critical Perspectives on Accounting, 25(7), 652-669.
Sciulli, N. (2018). Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective. Financial Accountability & Management, 34(1), 30-44.
Sugiyono. (2010). Metode Penelitian Pendidikan : PendekatanKuantitatif, Kualitatif, dan R&D, cetakan kesebelas. Bandung : Alfabeta.
Taylor, D., Tharapos, M., & Sidaway, S. (2014). Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday. Critical Perspectives on Accounting, 25(7), 633-651.
Vosslamber, R. (2015). After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand. Accounting History, 20(4), 518-535.
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Atkins, J., Atkins, B. C., Thomson, I., & Maroun, W. (2015). “Good” news from nowhere: imagining utopian sustainable accounting. Accounting, Auditing & Accountability Journal, 28(5), 651-670.
Baker, C. R. (2014). Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina. Critical perspectives on accounting, 25(7), 620-632.
Burrell, G., & Morgan, G.(1979). Sociological Analysis & Organisational Analysis: Element of The Sociology of Corporate Life. London: Heinemann Educational Books.
Comyns, B., & Franklin-Johnson, E. (2018). Corporate reputation and collective crises: A theoretical development using the case of Rana Plaza. Journal of Business Ethics, 150(1), 159-183.
Field, J. (2017). What is appropriate and relevant assistance after a disaster? Accounting for culture (s) in the response to Typhoon Haiyan/Yolanda. International Journal of Disaster Risk Reduction, 22, 335-344.
Galbusera, L., & Giannopoulos, G. (2018).On input-output economic models in disaster impact assessment. International Journal of Disaster Risk Reduction.
Gilligan, C. (1993). In a different voice.Harvard University Press.
Kohlberg, L. (1958). The development of modes of moral thinking and choice in the years 10 to 16.University of Chicago.
Kuswarno, E. (2009). Metodologi Penelitian Komunikasi Fenomenologi : Konsepsi, Pedoman dan Contoh Penelitian. Bandung: Widya Padjadjaran.
Lai, A., Leoni, G., & Stacchezzini, R. (2014).The socializing effects of accounting in flood recovery. Critical Perspectives on Accounting, 25(7), 579-603.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi.
Mohan, P. S., Ouattara, B., & Strobl, E. (2018).Decomposing the Macroeconomic Effects of Natural Disasters: A National Income Accounting Perspective. Ecological Economics, 146, 1-9.
Moleong, L. J. (2007). Metodologi Penelitian Kualitatif edisi revisi Bandung: PT Remaja Rosdakarya Offset. ISBN 979-514-051-5.
Paik, G. H., Lee, B., & Krumwiede, K. R. (2017). Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy. Journal of International Accounting Research, 16(1), 59-79.
Perkiss, S., & Moerman, L. (2017). Hurricane Katrina: Exploring justice and fairness as a sociology of common good (s). Critical Perspectives on Accounting.
Petrescu, A. (2013). The transcendental-phenomenological perspective on intersubjectivity: Various aspects. Procedia-Social and Behavioral Sciences, 71, 14-20.
Sargiacomo, M. (2015).Earthquakes, exceptional government and extraordinary accounting. Accounting, Organizations and Society, 42, 67-89.
Sargiacomo, M., Ianni, L., & Everett, J. (2014). Accounting for suffering: Calculative practices in the field of disaster relief. Critical Perspectives on Accounting, 25(7), 652-669.
Sciulli, N. (2018). Weathering the storm: Accountability implications for flood relief and recovery from a local government perspective. Financial Accountability & Management, 34(1), 30-44.
Sugiyono. (2010). Metode Penelitian Pendidikan : PendekatanKuantitatif, Kualitatif, dan R&D, cetakan kesebelas. Bandung : Alfabeta.
Taylor, D., Tharapos, M., & Sidaway, S. (2014). Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday. Critical Perspectives on Accounting, 25(7), 633-651.
Vosslamber, R. (2015). After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand. Accounting History, 20(4), 518-535.
www.bbc.com
www.kompas.com
Published
2022-09-30
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
