Mengapa Akuntansi Syariah? Studi Interpretif terhadap Preferensi Mahasiswa

Inten Meutia, Padilah Isnaini, Emylia Yuniarti

Abstract


This study aimed to understand the accounting department students’ interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpretive paradigm to explore factors that motivate students to choose or not to choose Islamic accounting courses. The attribution theory was used to identify whether student motivation is determined by internal drive or external drive. The number of informants in this study was twelve students consisting of six students who choosed the subject of Islamic accounting and six students who did not choose the Islamic accounting course. The research findings showed that Islamic accounting course is mainly selected by students whose carrier plan in Islamic accounting. Students who have internal locus of control tend to make choices based on in order motive, while students who have external locus of control tend to make choices based on because of motive.


Keywords


Interpretive; shariah accounting fenomenology; locus of control; student

Full Text:

PDF

References


Ajiboye, O. E. (2012). Social phenomenology of Alfred Schutz and the development of African sociology. British Journal of Arts and Social Sciences, 4(1), 12–25.

Alamsyah, I. E. (2016). Kebutuhan SDM syariah meningkat. Retrieved September 28, 2016, from http://m.republika.co.id/ berita/koran/sya riah-koran/16/02/25/o33cs720-kebutuhansdm-syariah-meningkat

Arquero, J. L., Byrne, M., Flood, B., & Gonzalez, J. M. (2009). Motives, expectations, preparedness and academic Performance: A study of students of accounting at a Spanish university. Revista de Contabilidad, 12(2), 279–299. https:// doi.org/10.1016/S1138-4891(09)70009-3

Chong, Y. S., & Ahmed, P. (2014). A phenomenology of university service quality experience: Uncovering the essence of meaning among business undergraduates in Malaysia. International Journal of Educational Management, 28(1), 36–52. https://doi.org/ 10.1108/IJEM-01-2013-0004

Conrad, P. (1987). The experience of illness: Recent and new directions. Research in the Sociology of Health Care (Vol. 6).

Daymon, C., & Holloway, I. (2008). Metode-metode riset kualitatif dalam public relations & marketing communications (1st ed.). Yogyakarta: Penerbit Bentang.

Febriantoro, D. E. (2013). Persepsi mahasiswa akuntansi non muslim terhadap mata kuliah akuntansi syariah. Jurnal Ilmiah Mahasiswa FEB, 1(2), 1–25.

Hajaroh, M. (2010). Paradigma, pendekatan dan metode penelitian fenomenologi. Jurnal Pendidikan Universitas Negeri Yogyakarta, 1–21.

Hapsari, F., & Siswantoro, D. (2013). Faktor-faktor yang mempengaruhi mahasiswa/i S1 akuntansi fakultas ekonomi Universitas Indonesia dalam memilih mata ajar pilihan akuntansi syariah. Universitas Indonesia.

Harsha, T. P., & Adib, N. (2014). Survey tentang minat mahasiswa akuntansi dalam memilih konsentrasi akuntansi syariah di Universitas Brawijaya. Jurnal Ilmiah Mahasiswa FEB, 3(1). Retrieved from http://jimfeb.ub.ac.id/ index.php/jimfeb/article/view/1620/1486

Hasibuan, M. S. P. (2000). Manajemen sumber daya manusia. Jakarta: Bumi Aksara.

Her. (2015). Kebutuhan SDM Perbankan syariah 5.900 orang per tahun. Retrieved September 28, 2016, from http://www.syariahfinance.com/ perbankan/111-kebutuhan-sdm-perbankan-sya riah- 5-900-orang-per-tahun.html.

Hudayati, A. (2002). Perkembangan penelitian akuntansi keperilakuan: Berbagai teori dan pendekatan yang melandasi. Jurnal Akuntansi Dan Auditing Indonesia, 6(2), 81–96.

Husain, A. T. (2014). Minat mahasiswa non kosentrasi syariah untuk menempuh mata kuliah akuntansi dan keuangan syariah. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Brawijaya, 3(1), 1–17.

Irwansyah, R. M. (2013). Pengaruh hasil belajar dasar-dasar akuntansi, matematika ekonomi dan bisnis dan minat terhadap pemahaman akuntansi yang dikategorikan berdasarkan gaya belajar. Jurnal IKA, 11(2), 58–72.

Iskandar, D., & Jacky, M. (2015). Studi fenomenologi motif anggota Satuan Resimen Mahasiswa 804 Universitas Negeri Surabaya. Jurnal Ilmu Sosial Universitas Negeri Surabaya, 3(1), 1–12.

Kamla, R., Gallhofer, S., & Haslam, J. (2012). Understanding Syrian accountants’ perceptions of, and attitudes towards, social accounting. Accounting, Auditing & Accountability Journal, 25(7), 1170–1205. https://doi.org/ 10.1108/09513571211263239

Merkl-Davies, D. M., & Brennan, N. M. (2017). A theoretical framework of external accounting communication. Accounting, Auditing & Accountability Journal, 30(2), 433–469. https://doi.org/10.1108/AAAJ-04-2015-2039

Meutia, I., & Febrianti, D. (2017). Islamic Social reporting in islamic banking: Stakeholders theory perspetive. SHS Web of Conferences, 34, 73412001. https://doi.org/10.1051/shsconf/ 20173412001

Mohamad, A. (2014). Tujuh sektor ekonomi syariah semakin menggeliat di dunia. Retrieved September 16, 2016, from http://m.merdeka. com/uang/tujuh-sektor-ekonomi-syariah-sema kinmenggeliat-didunia.html/

Mulia, A. S. (2012). Mengungkap pemahaman tentang akuntansi dari kecerdasan emosional, spiritual dan sosial mahasiswa. Jurnal Akuntansi Multiparadigma, 3(3), 441–456.

Mulyani, S. (2011). Persepsi mahasiswa akuntansi terhadap aktivitas bisnis, tujuan, karakteristik, dan pengguna informasi akuntansi syariah (Studi empiris pada mahasiswa akuntanso di Karesidenan Pati). Jurnal Dinamika Ekonomi & Bisnis, 8(1), 29–46.

Muzzetto, L. (2006). Time and meaning in Alfred Schütz. Time & Society, 15(1), 5–31. https://doi.org/10.1177/0961463X06061334

Nurhayani, U. (2012). Pengaruh motivasi terhadap minat mahasiswa akuntansi untuk mengikuti pendidikan profesi akuntansi (PPAk) (Studi empiris pada perguruan tinggi swasta Medan). Jurnal Mediasi, 4(1), 59–67.

Nurhayati, S., & Wasilah. (2015). Akuntansi syariah di Indonesia (4th ed.). Jakarta: Salemba Empat.

Sapitri, Z., & Yaya, R. (2015). Faktor-faktor yang berpengaruh terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Jurnal Akuntansi Dan Investasi, 16(1), 46–61.

Sugahara, S., & Boland, G. (2006). Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan. Asian Review of Accounting, 14(1/2), 149–167. https://doi.org/10.1108/13217340610729518

Sutrisna, A. S., & Muchlis, S. (2016). Pemaknaan peran mata kuliah akuntansi syariah di perguruan tinggi dalam pemilihan karir di lembaga jasa keuangan syariah. Riset Akuntansi Dan Keuangan Indonesia, 1(1), 64–75.

Tinker, T. (2005). The withering of criticism: A review of professional, Foucauldian, ethnographic, and epistemic studies in accounting. Accounting, Auditing & Accountability Journal, 18(1), 100–135. https://doi.org/10.1108/09513570510584674

Weiner, B. (1972). Attribution theory, achievement motivation, and the educational process. Review of Educational Research, 42(2), 203–215.https://doi.org/10.3102/00346543042002203

Zuhairy, T. A. (2009). Dunia keseharian sebagai lokus kesadaran intersubjektif: Diskursus tentang sosiologi interpretatif dalam terang fenomenologi sosial Alfred Schutz. Retrieved from http://tsanincenter.blogspot.co.id/2009/09/ dunia-keseharian-sebagai-lokus.html




DOI: https://doi.org/10.24815/jdab.v5i1.8165

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Jurnal Dinamika Akuntansi dan Bisnis

Published by:

Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

Creative Commons License
Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.unsyiah.ac.id/JDAB/index.