Exploration Of The Spirit Of Indonesian Accounting In Constitutional Values

Abstract

Business practices that still prioritize profit interests with a capitalist orientation are one of the problems in accounting practices in Indonesia. This study aims to explore the concept of fair accounting extracted from the values of article 33 of the 1945 Constitution, as Indonesia's economic democracy. This research uses a critical paradigm, with the perspective of the Political Economy of Accounting (PEA). Research shows that "Kinship" becomes a conceptual framework for building financial statements based on the mission of social justice. The financial statements presented are reports that must be relevant and in favor of the interests of justice, such as value-added reports, Community Welfare Reports including accommodating the community as shareholders. Furthermore, equitable distribution will be fulfilled to the government, investors, employees, communities, communities, nature conservation and future generations.