Mentally of Accounting in the Era of Indonesia Urban Soceity Repository

Mentally of Accounting in the Era of Indonesia Urban Soceity

Andrea Geovani and Erina Sudaryati (2017) Mentally of Accounting in the Era of Indonesia Urban Soceity. Proceeding of the 1st International Conference on Islamic Economics, Business and Philanthropy. ISSN 2184-2736; ISBN: 978-989-758-315-5

	Text (Artikel) Erina Sudaryati_Karil 16_Mentally of Accounting in the Era of Indonesia Urban Soceity.pdf Download (201kB)
	Text (Peer Review) Erina Sudaryati_Peer Review 016.pdf Download (1MB)
	Text (Similarity Test) Erina Sudaryati_Smilarity 16_Mentally of Accounting in the Era of Indonesian Urban Society.pdf Download (1MB)

Official URL: https://www.scitepress.org/PublicationsDetail.aspx...

Abstract

This paper aims to analyze and research the experts’ thoughts which are spread in books, articles, documents, etc, about mental accounting in Indonesian urban society. In facing the rapid change of modernization, Indonesian society might need to redevelop mental accounting with re-addressing the national principle through interpreting accountancy with Pancasila as the national principle. Based on the result of the research on each precept, it can be obtained a conclusion that the definition of accounting in the perspective of Pancasila is human responsibility to God through humanizing human beings in the midst of the development of urbanization in Indonesia; creating a fraternal spirit among people in it; elevating people to an unqualified justice for anyone in the country; as well as balancing the physical and spiritual needs of human beings in terms of financial and economic activities that can advance the nation's life to be better and prosperous for all communities in it. Accounting in the perspective of Pancasila does not only emphasize the material element alone.

Item Type:

Article

Uncontrolled Keywords:

Mental Accounting, Urban Society, Pancasila.

Subjects:

H Social Sciences
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

04. Fakultas Ekonomi dan Bisnis > Akuntansi

Creators: