Konsep akuntansi pertanggungjawaban: perspektif filsafat kuno Tiongkok yin yang dan wu xing

Renna Magdalena, Tjiptohadi Sawarjuwono

Abstract


The purpose of this paper is to propose the Responsibility Accounting concept that exists in Management Control System based on the perspective of the Chinese philosophy of Yin Yang and Wu Xing. Responsibility Accounting concept that has existed so far is a product of Western culture, which is more focused on the achievements of each division as an individual Responsibility Center. As a result, the individual side of each division will grow and may weaken the unity of the organization. Responsibility Accounting concept may be improved if it can be integrated with the philosophy of Yin Yang and Wu Xing which do not only focus on achievement but also focus on the contributions made by the Responsibility Centers to one another. The result of this study is the concept of division’s performance appraisal which is reflected in the Key Performance Indicator (KPI) which assess the division not only from the financial performance of its own division, but also from how the division gives value to other divisions. From Wu Xing's philosophy, we obtain the direction of transfer of values between divisions as the Accountability Center in accordance with the balance of each element. The authors hope that aspects of Chinese Philosophy may give a different view to the existing Responsibility Accounting concepts, to encourage empathy in the organization which in turn will enable companies into sustainability and support Good Corporate Governance.

 

Penelitian ini bertujuan untuk memperkenalkan konsep Akuntansi Pertanggungjawaban yang ada dalam Sistem Pengendalian Manajemen dari sudut pandang filosofi Tiongkok Yin Yang dan Wu Xing. Konsep Akuntansi Pertanggungjawaban yang ada selama ini merupakan produk dari budaya Barat, yang lebih berfokus pada prestasi masing-masing divisi sebagai Pusat Pertanggungjawaban secara individu. Akibatnya sisi individual dari tiap divisi akan menguat dan dapat melemahkan persatuan organisasi. Konsep Akuntansi Pertanggungjawaban akan lebih berdaya guna jika dapat dipadukan dengan filosofi Yin Yang dan Wu Xing yang tidak hanya berfokus pada prestasi, namun juga berfokus pada kontribusi yang diberikan oleh Pusat Pertanggungjawaban satu kepada yang lainnya. Hasil dari penelitian ini adalah konsep penilaian kinerja yang dicerminkan dari Key Performance Indicator (KPI) yang digunakan untuk menilai divisi tidak hanya dari kinerja keuangan divisinya sendiri, tapi dinilai juga dari bagaimana divisi tersebut memberi nilai bagi divisi lain. Dari Filosofi Wu Xing diperoleh arah Transfer Nilai antar divisi sebagai Pusat Pertanggungjawaban yang sesuai dengan keseimbangan masing-masing elemen. Diharapkan penelitian yang memasukkan aspek filosofi Tiongkok ini akan memberikan warna khusus pada konsep Akuntansi Pertanggungjawaban yang ada saat ini dan dapat mendorong empati dalam organisasi yang membawa perusahaan menjadi menuju keberlanjutan, dan mendukung tata kelola perusahaan yang baik.


Keywords


Akuntansi Pertanggungjawaban, Pusat Pertanggungjawaban, Filsafat Tiongkok, Yin Yang, Wu Xing

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DOI: http://dx.doi.org/10.17977/um004v7i22020p81

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