Revealing the Accountability of the Sultanate of Ternate Assets in the era of Sultan Mudaffar Sjah II (1975-2015)

Authors

  • Muhamad Dhanutirto F. Tuwow Brawijaya University
  • Bambang Hariadi
  • Ali Djamhuri

DOI:

https://doi.org/10.20525/ijrbs.v10i3.1149

Keywords:

Asset Accountability, Sultan Mudaffar Sjah II, Ternate’s Sultanate, Jou Se Ngofangare.

Abstract

This study aims to construct the assets accountability of the Sultan Mudaffar Sjah II era of the Ternate’s Sultanate (1975-2015). The focus of the study was to uncover various forms of embodiment and values contained in accountability during the Sultan Mudaffar Sjah II Ternate’s Sultanate. This research uses ethnographic methods developed by River and Boas. The analysis used to answer research questions uses Foucoult's historical thought analysis of Power-Knowledge. Questions were given to several informants who explained that they were competent to support this research. In carrying out asset accountability, the values inherent in the Accountability of Sultan Mudaffar Sjah are based on the philosophy of Jou se Ngofangare which is closely held by the Ternate’s Sultanate. Accountability of Jou se Ngofangare is what gave birth to a trilogy of dimensions that instills the values of a harmonious relationship between humans and God, humans and humans, and the relationship between humans and nature. The construction of accountability for Sultan Mudaffar's assets takes several forms: His view is that all property is intended for the people. Much has been done by Sultan Mudaffar Sjah during his leadership in the contemporary era, from protecting all forms of the Sultanate's assets. Starting from accountability for power, accountability for trust and responsibility for customary land, until he also donated land for the public interest in this case to the City Government of Ternate, namely for the construction of Khairun University as well as the construction of an airport.

Downloads

Download data is not yet available.

References

Abdel Karim, R. A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks. In Accounting, Auditing & Accountability Journal (Vol. 3, Issue 3, pp. 34–44). https://doi.org/10.1108/09513579010004097

Adlan, A. M. (2010). Perbandinan Antara Akuntansi Konvensional dan Akuntansi Syariah. Artikel Keislaman.www.infopesantren.web.id/ppssnh.malang/cgi bin/content.cgi/artikel/index.idx. diakses 5 Oktober 2011.

Agus, B. (2009). Sosiologi Agama 1, Islam dan Pembangunan. Grafindo Persada.

American Accounting Association. (1966). A statement of basic accounting theory. American Accounting Association.

Amerieska, S., Irianto, G., & Affandy, D. (2012). Akuntabilitas pada Baitul Maal Wat Tamwil Ditinjau dari Perspektif Shari’ate Enterprise Theory. Jurnal Ekonomi Dan Keuangan Islam, 2(1), 27–39.

Any, N. (2009). Management Event. Bandung: Alfabeta.

Arif, I. G. (2017). Kesultanan Ternate Pada Abad XVI-XVII (Kajian Historis Tentang Peranannya Terhadap Perkembangan Islam) (Vol. 4, pp. 9–15). UIN Alauddin.

Arifiyadi, T. (2008). Konsep Tentang Akuntabilitas Dan Implementasinya Di Indonesia. Jakarta: Salemba Empat.

Askary, S., & Jackling, B. (2004). A Theoretical Framework of Analysis of Accounting Prospensity in Different Religions.

Belkaoui, A. . (2011). Accounting Theory 5th ed. Jakarta: Salemba Empat.

Bishop, M., & Boden, R. (2008). Disabling accounting. Critical Perspectives on Accounting, 19(1), 1–16. https://doi.org/10.1016/j.cpa.2006.08.005

Brewer, J. . (2000). Ethnography. Buckingham: Open University Press.

Budiasih, I. G. A. N., & Sukoharsono, E. G. (2012). Accounting Practices and The Use of Money in The Reign of King Udayana in Bali?: An Ethnoarcheological Approach. Simposium Nasional Akuntansi XV, Banjarmasin, September, 20–23.

Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Workshop Metodologi Penelitian Kuantitatif Dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli – 1 Agustus 2009.

Chua, W. F. (1986). Radical Developments in Accounting Thought. Accounting, the Social and the Political, 61(4), 55–66. https://doi.org/10.1016/b978-008044725-4/50009-6

Creswell, J. W. (2010). Research design pendekatan kualitatif, kuantitatif, dan mixed. Yogyakarta: Pustaka Pelajar.

Djamhuri, A. (2011). Ilmu Pengetahuan Sosial dan Berbagai Paradigma dalam Kajian Akuntansi. Jurnal Akuntansi Multiparadigma, 15(4), 1–26. https://doi.org/10.18202/jamal.2011.04.7115

Dubnick, M. J. (2002). Seeking Salvation for Accountability. Annual Meeting of the American Political Science Association, 1–29.

Endraswara, S. (2012). Filsafat sastra: Hakikat, Metodologi, dan Teori. Yogyakarta: Layar Kata.

Goodard, A., & Jackie, P. (1994). Accountability and accounting: using naturalistic methodology to enhance organizational control-a case study. Accounting, Auditing & Accountability Journal.

Gray, R., & Bebbington, J. (1998). Accounting and the soul of sustainability: Hyperreality, transnational corporations and the United Nations. Critical Perspectives on Accounting, 1998(April). http://www3.bus.osaka-cu.ac.jp/apira98/archives/pdfs/24.pdf

Gröjer, J. E., & Stark, A. (1977). Social accounting: A Swedish attempt. Accounting, Organizations and Society, 2(4), 349–385. https://doi.org/10.1016/0361-3682(77)90024-1

Hammersley, M., & Atkinson, P. (2007). Ethnography: Principles in Practice, Third Edition. New York: Routledge Taylor & Francis Group.

Handoko, W. (2017). Ekspansi Kekuasaan Islam Kesultanan Ternate di Pesisir Timur Halmahera Utara. Kapata Arkeologi, 13(1), 95. https://doi.org/10.24832/kapata.v13i1.396

Hooper, K., & Kearins, K. (2008). The walrus, carpenter and oysters: Liberal reform, hypocrisy and expertocracy in Maori land loss in New Zealand 1885-1911. Critical Perspectives on Accounting, 19(8), 1239–1262. https://doi.org/10.1016/j.cpa.2007.02.004

Hopwood, A. G. (1987). The archeology of accounting systems. Accounting, Organizations and Society, 12(3), 207–234. https://doi.org/10.1016/0361-3682(87)90038-9

Hoskin, K. (1994). Boxing Clever: For, against and beyond Foucault in the Battle for Accounting Theory. In Critical Perspectives on Accounting (Vol. 5, Issue 1, pp. 57–85). https://doi.org/10.1006/cpac.1994.1004

Ijiri, Y. (1983). On the accountability-based conceptual framework of accounting. In Journal of Accounting and Public Policy (Vol. 2, Issue 2, pp. 75–81). Elsevier. https://doi.org/10.1016/0278-4254(83)90001-7

Imanuel, A. (2014). Akuntansi Pada Masa Keemasan Kerajaan Ayudhya. Brawijaya University.

Jensen, M. C. (1983). Organization Theory Methodology. The Accounting Review, 58(2), 319–339.

Kamahi, U. (2017). Teori Kekuasaan Michel Foucault: Tantangan bagi Sosiologi Politik (Umar Kamahi). Al-Khitabah, 3(3), 117–133. http://journal.uin-alauddin.ac.id/index.php/Al-Khitabah/article/view/2926

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan (Edisi Revisi). Penerbit Peneleh.

Kholmi, M. (2012). Akuntabilitas dan Pembentukan Perilaku Amanah Dalam Masyarakat Islam. Jurnal Salam Universitas Muhamadiyah Malang, Volume 15, hlm. 63-72.

Kirk, J., & Miller, M. L. (1986). Reliability and validity in qualitative research (Vol. 1). Sage.

Mashayekhi, B., & Mashayekh, S. (2008). Development of accounting in Iran. International Journal of Accounting, 43(1), 66–86. https://doi.org/10.1016/j.intacc.2008.01.004

Mulgan, R. (2000). Accountability: An Ever-Expanding Concept?. Public Administration, Vol. 78 No, 555–573.

Mulya, H. (2014). Akuntansi Harta Era Sultan Syarif Kasim Kerajaan Siak Sri Inderapura Riau (1908-1946). Brawijaya University.

Otley, D. T., & Berry, A. J. (2019). Control, organisation and accounting. Management Control Theory, 5(2), 101–114. https://doi.org/10.1007/978-1-4899-7138-8_2

Rusdiyanto, R. (2018). Kesultanan Ternate Dan Tidore. Aqlam: Journal of Islam and Plurality, 3(1). https://doi.org/10.30984/ajip.v3i1.631

Salle, I. Z. (2015). Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa. Jurnal Akuntansi Multiparadigma, 4. https://doi.org/10.18202/jamal.2015.04.6004

Sedarmayanti. (2003). Sumber Daya Manusia dan Produktivitas Kerja. Ilham Jaya.

Spradley, J. . (1997). Metode Etnogra fi. Terjemahan oleh Misbah Yulfa Elisabeth. Yogyakarta?: PT Tiara Wacana Yogya.

Stewart, R. E. (2007). Pluralizing Our Past: Foucault in Accounting History. In Fleischman R (Ed) (Ed.), Accounting History: Vol. Volume III. Sage Publications.

Sukoharsono, Eko G. (1998). Accounting in A Historical Transition?: A Shifting Dominant belief from Hindu to Islamic Administration in Indonesia *). 1–24.

Sukoharsono, Eko Ganis. (1995). Accounting , Colonial Capitalists , and Liberal Order?: The Case of Accounting History in Indonesia during The Dutch Colonial Period of the Mid-to-end of the 19th century. The International Journal of Accounting and Business Society, 3(1).

Sukoharsono, Eko Ganis. (1998). Accounting in a ‘New’History: A Disciplinary Power and Knowledge of Accounting. . The International Journal of Accounting and Business Society, 6(2), 48–79.

Sukoharsono, Eko Ganis. (2005). Power/Knowledge on Accounting Discipline and Practice: The Foucauldian Prespektif. Proceding The First Postgraduate Concortium On Accounting.

Sukoharsono, Eko Ganis, & Lutifillah, N. Q. (2008). Accounting in the golden age of Singosari kingdom: A Foucauldian perspective. Simposium Nasional Akuntansi XI, 1–21.

Sulaiman, M. N. (1995). Adat Segulaha dalam Perspektif Ajaran Islam (Makalah La). Fakultas Tarbiyah.

Suojanen, W. W. (1954). Accounting Theory and the Large Corporation. Accounting Review, 29(3), 391. http://www.lib.lsu.edu/apps/onoffcampus.php?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=7110323&site=ehost-live&scope=site

Thomas, T. (1993). Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History. In Accounting, Auditing & Accountability Journal (Vol. 6, Issue 2, pp. 4–16).

Triyuwono, I. (1997). “Akuntansi Syari’ah” dan Koperasi Mencari Bentuk dalam Metafora Amanah. Jurnal Akuntansi Dan Auditing Indonesia, Vol. 1., No. 1: hlm. 1-46.

Triyuwono, I. (2006). Perspektif, metodologi, dan teori akuntansi syariah. PT RajaGrafindo Persada.

Triyuwono, I., Djamhuri, A., Mulawarman, A. D., & Prawironegoro, D. (2016). Filsafat Ilmu Akuntansi: Berpikir Kontemplatif, Holistik, Intuitif, Imajinatif, Kreatif, Rasional dan Radikal dalam Akuntansi. Jakarta: Mitra Wacana Media.

Weber, M. (1914). Economy and Society: An Outline of Interpretive Sociology (C. Edited by Roth, G. And Wittich (ed.)). University of California Press, Berkeley, Los Angeles.

Downloads

Published

2021-05-01

How to Cite

Tuwow, M. D. F. ., Hariadi, B., & Djamhuri, A. (2021). Revealing the Accountability of the Sultanate of Ternate Assets in the era of Sultan Mudaffar Sjah II (1975-2015). International Journal of Research in Business and Social Science (2147- 4478), 10(3), 424–437. https://doi.org/10.20525/ijrbs.v10i3.1149

Issue

Section

Interdisciplinary Studies in Humanities & Social Sciences