PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA

Chalarce Totanan, Arista Arista, Nina Yusnita Yamin, Muhammad Ikbal Abdulllah, Muliati Muliati, Rahayu Indriasari

Abstract


Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.

Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.

Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.

Save to Mendeley


Keywords


Semiotic; Gender; Feminine; Masculinity; Machiavellian Practice

Full Text:

PDF

References


Christie, R., dan Geis, F. (1970). Studies in Machiavellianism. New York: Academic Press.

Deddy, M., dan Veithzal, R. (2012). Kepemimpinan dan Perilaku Organisasi. Jakarta: PT. Raja Grafindo Persada.

Fakih, M. (2012). Analisis Gender dan Transformsi Sosial. Yogyakarta: Pustaka Pelajar.

Giddens, A. (2006). Sociology (edisi ke-5.). Jakarta: Gramedia.

Hartman, L. P., dan Desjardins, J. (2015). Etika Bisnis. Jakarta: Erlangga.

Ikatan Akuntan Indonesia. (2020). Kode Etik Akuntan Indonesia. Jakarta: Ikatan Akuntan Indonesia.

Jensen, M. C. dan Meckling, W. H. (1976). Theory of The Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Kriyantono, R. (2009). Teknik Praktisi Riset Komunikasi. Jakarta: Kencana Prenada Media Group.

Mansfield, H. (2021). Niccolò Machiavelli. Didapat dari https://www.britannica.com/biography/Niccolo-Machiavelli, 22 Juli 2021, pukul 20:00 WIB.

McQuail, D. (2011). Teori Komunikasi Massa (edisi ke-6). Jakarta: Salemba Empat.

Moleong, L. J. (2015). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.

Nash, L. (2002). The Nature of the Firm. Reviews in American History, 30(2), 266-272.

Obalola, M., Aduloju, K., dan Olowokudejo, F. (2012). Organizational Commitment and Corporate Ethical Values: Exploring the Nexus between Employees’ Psychological Contract and Firms’ Ethical Behaviour in the Nigerian Insurance Industry. Journal of Management and Sustainability, 2(1), 43-56.

Purnamasari, S. V. (2006). Sifat Machiavellian dan Pertimbangan Etika: Anteseden Independensi dan Perilaku Etis Auditor. Prosiding. Simposium Nasional Akuntansi IX: Padang.

Rindayanti, dan Budiarto, D. S. (2017). Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender. Akuntabilitas: Jurnal Ilmu Akuntansi, 10(2), 261–272.

Robbins, S. P. dan Judge, T. A. (2017). Perilaku Organisasi (edisi ke-13). Jakarta: Salemba Empat.

Robbins, S. (2015). Organizational Behavior (edisi ke-9). New Jersey: Precentice Hall International Inc.

Satori, D., dan Komariah, A. (2013). Metodologi Penelitian Kualitatif. Bandung: Alfabeta.

Shaleh, A. S. (2015). Filsafat Etika. Jakarta: Serambi Ilmu Semesta

Sobur, A. (2009). Semiotika Komunikasi. Bandung: PT Remaja Rosdakarya.

Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung: Alfabeta.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Suprapto. (2009). Pengantar Teori Dan Manajemen Komunikasi. Yogyakarta: Medpress.

Suseno, F. M. (2020). Etika Dasar Masalah-Masalah Pokok Filsafat Moral (edisi ke-20.). Yogyakarta: Kanisius.

Tandirerung, C. J., Totanan, C., Mile, Y., Marsuddin, dan Paranoan, N. (2019). Perception of Farmers in Langa Leso Village Towards Subsidies. Journal of Advanced Research in Dynamical and Control Systems, 11(8), 2308-2314.

Totanan, C. (2021). Semiotika Utang Dalam Budaya Rambu Solo’ Masyarakat Toraja: Akuntansinya Di Mana? Yogyakarta: Bildung.

Totanan, C., Sudirman, Umiati, U., Yamin, N. Y., Pakawaru, M. I. dan Mile, Y. (2020). Analysis Factors of Gender and Financial Accounting Learning Achievement as an Influential of Financial Literacy. Prosiding. 7th International Conference on Community Development: Ho Chi Minh.

Wibowo, I. S. W. (2013). Semiotika Komunikasi Aplikasi Praktis Bagi Penelitian Skripsi Komunikasi. Jakarta: Mitra Wacana Media.

Wood, W., dan Eagly, A. H. (2002). A Cross-Cultural Analysis of the Behavior of Women and Men: Implications for the Origins of Sex Differences. Psychological Bulletin, 128(5), 699–727.

Zubair, A. (2013). Potret Media Dalam Politik Indonesia. Jakarta: Fakultas Ilmu Komunikasi Universitas Mercu Buana.




DOI: https://doi.org/10.33508/jako.v14i1.3065