Mentally of Accounting in the Era of Indonesian Urban Society

Andrea Geovani, Erina Sudaryati

2017

Abstract

This paper aims to analyze and research the experts’ thoughts which are spread in books, articles, documents, etc, about mental accounting in Indonesian urban society. In facing the rapid change of modernization, Indonesian society might need to redevelop mental accounting with re-addressing the national principle through interpreting accountancy with Pancasila as the national principle. Based on the result of the research on each precept, it can be obtained a conclusion that the definition of accounting in the perspective of Pancasila is human responsibility to God through humanizing human beings in the midst of the development of urbanization in Indonesia; creating a fraternal spirit among people in it; elevating people to an unqualified justice for anyone in the country; as well as balancing the physical and spiritual needs of human beings in terms of financial and economic activities that can advance the nation's life to be better and prosperous for all communities in it. Accounting in the perspective of Pancasila does not only emphasize the material element alone.

Paper Citation

in Harvard Style

Geovani A. and Sudaryati E. (2017). Mentally of Accounting in the Era of Indonesian Urban Society.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 321-325. DOI: 10.5220/0007081603210325

in Bibtex Style

@conference{iciebp17,
author={Andrea Geovani and Erina Sudaryati},
title={Mentally of Accounting in the Era of Indonesian Urban Society},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={321-325},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007081603210325},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Mentally of Accounting in the Era of Indonesian Urban Society
SN - 978-989-758-315-5
AU - Geovani A.
AU - Sudaryati E.
PY - 2017
SP - 321
EP - 325
DO - 10.5220/0007081603210325