"Eval. Kebij. Adopsi IPSAS di Indonesia: Sebuah Kajian Empirisme" by Nia Pramita Sari
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Abstract

The Indonesian government's policy to reform state financial administration through the adoption of IPSAS in Indonesia has drawn controversy among accounting academics. This study evaluates the policy from an empiricist perspective in the epistemology of the philosophy of science at the stages of formulation, evaluation, and consequences of the policy. The results of the analysis show that the formulation and evaluation stages that are not based on the principle of empiricism that emphasizes observable evidence in the formation of ideas and scientific studies cause various obstacles in the implementation process and ultimately have negative consequences for society. This article presents recommendations that can be made to improve future policies.

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Bahasa Abstract

Kebijakan pemerintah Indonesia untuk mereformasi administrasi keuangan negara melalui adopsi IPSAS di Indonesia menuai kontroversi dikalangan akademisi akuntansi. Penelitian ini mengevaluasi kebijakan tersebut dari sudut pandang empirisme dalam epistemologi filsafat ilmu pada tahap perumusan, evaluasi, dan konsekuensi dari kebijakan tersebut. Hasil analisis menunjukkan bahwa tahap perumusan dan evaluasi yang tidak didasarkan pada prinsip empirisme yang menekankan pada bukti yang dapat diamati dalam pembentukan gagasan serta kajian ilmiah menyebabkan berbagai hambatan dalam proses implementasi dan pada akhirnya menimbulkan konsekuensi negative bagi masyarakat. Artikel ini menyajikan rekomendasi yang dapat dilakukan untuk memperbaiki kebijakan dimasa depan.

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