ONTOLOGY OF ACCOUNTING EDUCATION IN THE STUDY OF ACCOUNTING IMPLEMENTATION

Muya Syaroh Iwanda Lubis; Ima Ima

doi:10.46576/ijsseh.v4i3.3731

ONTOLOGY OF ACCOUNTING EDUCATION IN THE STUDY OF ACCOUNTING IMPLEMENTATION

Muya Syaroh Iwanda Lubis, Ima Ima

Abstract

ABSTRACT

Nationalism and empiricism, because accounting uses thought to examine the data of accounting transactions used in the preparation of financial reports. This fact is something that can be answered accurately by the human senses. As a component of axiology or in accounting studies, accounting science is used as part of the accounting profession. Accounting science explains how financial reporting processes and transaction relationships affect each other in epistemology. The study examines accounting science from a theoretical perspective with a focus on epistemological aspects. This is crucial because philosophically accounting can be trapped in a science trap if it does not understand these aspects in a field of science. (Suwardi, 1999). The structure of the discussion in this study begins with a discussion of God's early command to carry out accounting. Next, we will discuss the philosophy of accounting from an epistemological point of view. The Islamic concept of accounting is discussed in the next section, and we will deduce the Islamic epistemological side of accountancy.

Keywords: Ontology, Accounting Education, Implementation

Full Text:

PDF

References

Apriadi, D., Saputra, A. Y. (2017). â€œE-Commerce berbasis marketplace dalam upaya Bakker, Anton, 1992, Ontologi Atau Metafisika Umum, Kanisius, Yogyakarta. Creswell, John W. 1994. Research Design: Qualitative and Quantitative Approaches. California: Sage Publications, Inc.

Desi Asmaret,2018, Agama Islam Universitas Muhammadiyah, Sumatera Barat.

Facione, P (2011). Critical Thinking: What It Is and Why It Counts; Pearson: Upper Saddle River,NJ, USA.

Khikmatun F,2014 , Gaya berfilsafat IA INU ,Kebumen

Koentjaraningrat. 1993. Metode â€“metode Penelitian Masyarakat. PT. Gramedia

Pustaka utama . jakarta

Moleong, Lexy, J.2007. Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya

Rustanto 2005,Penelitian kualitatif pekerjaan sosial, Bandung remaja rosdakarya.

Truan, Franklin dan Hugh Hughes. 1999. Tradition or Enlightenment: Philosophical Choice in Accounting Academia. Journal of Accounting Education. Vol. 17 pp 23-34 Watts, R., dan J. Zimmerman. 1986. Positive Accounting Theory, Prentice Hall, Inc.

Sidi Gazalba, 1992. Sistimatika Filsafa Jilid 1-2. Jakarta: Bulan Bintang.

Siswanto, Joko, 2004, Metafisika Sistematik, Taman Pustaka Kristen, Yogyakarta.

Suhartono (2005:50-51) Ilmu Filsafat Suatu Pengantar, Jakarta , Rin

Uhar Suharsaputra. 2004. Filsafat Umum Jilid I. Jakarta: Universitas Kuningan.

Winston pontoh,2013 Akutansi konsep dan aplikasi, Manado.

DOI: https://doi.org/10.46576/ijsseh.v4i3.3731