DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN SEBUAH PEMBELAJARAN DARI KEARIFAN LOKAL BALI
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May 7, 2021
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Bali, Derrida, Budget, Pemerintah Daerah, Indonesia
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Abstract
Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets.
Design/methodology/approach – This study uses Derrida model.
Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government.
Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical.
Keywords: Bali, Derrida, Budget, Regional Government, Indonesia
Paper Type Research Result
Article Details
How to Cite
Damayanti, R., & Syarifuddin, S. (2021). DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN. Contemporary Journal on Business and Accounting, 1(1), 89-118. https://doi.org/10.58792/cjba.v1i1.8
References
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Adams, J. (1996). Principals and Agents, Colonialists and Company Men: The Decay of Colonial Control in the Dutch East Indies. American Sociological Review, 61(Feb), 12-28.
Agung dan Purwita. (1983). Pemantapan Adat Dalam Menunjang Usaha-Usaha Pembangunan. Majelis Pembina Lembaga Adat: Denpasar.
Alchian, A.A. dan Demsetz, H. (1972). Production Information Costs, and Economic Organization. American Economic Review, 62 (September), 777-95.
Al-Fayyadl, M. (2005). Derrida. Penerbit LKiS: Yogyakarta.
Baiman, S. (1982). Agency Research in Managerial Accounting: A Survey. Journal of Accounting Literature, 1(1), 154-213.
Baiman, S. (1990). Agency Research in Managerial Accounting: A Second Look. Accounting, Organizations and Society, 15(4), 341-371.
Bergen, M., Dutta, S. dan Walker, O.C.Jr. (1992). Agency relationships in marketing: A review of the implications and applications of agency and related theories. Journal of Marketing, 56(3), 1-24.
Caidan, N. dan Wildavsky, A. (1980). Planning and Budgeting in Developing Countries. Dalam Fozzard, A. (2001). The Basic Budgeting Problem: Approaches to Resource Allocation in The Public Sector and Their Implications for Pro-Poor Budgeting. Overseas Development Institute: London.
Rahman, Md.M. (2015). Contributions of Women’s Participation in the Local Government of Bangladesh. Sociology Mind, Vol. 5, No. 3, July.
Damayanti, R.A. (2011). Hubungan Keagenan Pemerintahan Daerah dalam Konteks Anggaran: Sebuah Agenda Rekonstruksi. Ekuitas, Vol. 15 No. 2, Juni, 149-171.
Damayanti, R.A. (2018). De (Re) Konstruksi Relasi Eksekutif-Legislatif. Penerbit Parahyangan: Makassar.
De Soto, H. (2000). The Mystery of Capital: Why CapitalismTriumphs the West and Fail Everywhere Else. Terjemahan Pandu Aditya K. (2006). The Mystery of Capital: Rahasia Kejayaan Kapitalisme Barat. Penerbit Qalam: Jakarta.
Dharmawan, A.H. (2006). Konflik-Konflik Kekuasaan dan Otoritas Kelembagaan Lokal dalam Reformasi Tata-Kelola Pemerintahan Desa: Investigasi Teoritik dan Empirik. Project Working Paper Series No. 01, Mei. Pusat Studi Pembangunan Pertanian dan Pedesaan-LPPM IPB bekerjasama dengan Kemitraan bagi Pembangunan Tata Pemerintahan di Indonesia-UNDP: Bogor.
Eiseman, F.B. (1990). Bali Sekala and Niskala: Essays on Society, Tradition and Craft, Volume II. Periplus Editions Inc.: Berkeley.
Eisenhardt, K.M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74.
Fama, E. dan Jensen, M. (1983). Separation of Ownership and Control. Journal of Law and Economics, Vol. 26, issue 2, 301-325.
Fama, E. (1980). Agency Problems and the Theory of the Firm. The Journal of Political Economy, Vol. 88, No. 2, 288-307.
Gede, I.G.Raka. (1955). Monografi Pulau Bali. Pusat Djawatan Pertanian Rakyat: Jakarta.
Geertz, C. (1973). The Interpretation of Culture: Selected Essays. Basic Books: New York.
Geertz, C. (1980). Negara: The Theater State in Nineteenth Century Bali. Princeton University Press: Princeton.
Geertz, H. dan Geertz, C. (1975). Kinship in Bali. University of Chicago Press: Chicago.
Giddens, A. (1984). The Constitution of Society: Outline of the Theory of Structuration. Polity Press: Cambridge.
Guermonprez, J.F. (1990). On the Elusive Balinese Village: Hierarchy and Values Versus Political Models. Review of Indonesian and Malaysian Affairs, Vol. 24, 55-89.
Habermas, J. (1991). The Structural Transformation of the Public Sphere: An Inquiry into a category of Bourgeois Society. The MIT Press: Washington.
Hammond, T. dan Knott, J. (1996). Who Controls the Bureaucracy?: Presidential Power, Congressional Dominance, Legal Constraints, and Bureaucratic Autonomy in a Model of Multi-Institutional Policy-Making. Journal of Law, Economics, and Organization, 12(1), 119-66.
Hendriatiningsih, S., Budiartha, A. dan Hernandi, A. (2008). Masyarakat dan Tanah Adat di Bali: Studi Kasus Kabupaten Buleleng, Provinsi Bali. Jurnal Sosioteknologi, Edisi 15, Desember 7.
Hikmat, H. (2001). Strategi Pemberdayaan Masyarakat. Humaniora Utama Press: Bandung.
Jensen, M.C. (1983). Organization Theory and Methodology. The Accounting Review, 319-339.
Jensen, M.C. (1986). Agency Cash of Free Cash Flow: Corporate Finance and Takeovers, American Economic Review, 76 (May), 323-329.
Jensen, M.C. dan Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 11(4), 5-50.
Kagami, H. (2005). Regional Autonomy in Process: A Case Study in Bali 2001-2003, Asian and African Area Studies, 5(1), 46-71.
Koran Humas UGM. (2009). UGM Luncurkan konferensi Dunia. Kearifan Lokal Indonesia Diakui Internasional. Diakses http://koran.humas.ugm.ac.id/files/8221/KR1%2025-07-09%20hal%2013.jpg
Kiser, E. dan Tong, X. (1992). Determinants of the Amount and Type of Corruption in State Fiscal Bureaucracies: An Analysis of Late Imperial China. Comparative Political Studies, 25, 300-1.
Kiser, E. (1999). Comparing varieties of agency theory in economics, political science, and sociology: an illustration from state policy implementation. Sociology Theory, 17, 146-70.
Kolopaking, L.M. (2006). Proses-Proses Pengembangan Kebijakan Tata Kelola Pemerintahan Desa Berbasis Lokal. Working Paper Series Project No. 9, Partnership-Based Rural Governance Reform. Kemitraan Indonesia dan Pusat Studi Pembangunan Pertanian dan Pedesaan IPB: Bogor.
Kosnik, R. dan Bittenhausen, K. (1992). Agency theory and motivational effect of management compensation. Group and Organization Management, 17(3), 309-330.
Logan, M.S. (2000). Using Agency Theory to Design Successful Outsourcing Relationships. The International Journal of Logistics Management, Vol. 11, Iss 2, 21-32.
MacArdle, J. (1989). Community Development Tools of Trade. Community Quarterly Journal, Vol. 16.
Mitnick, B.M. (1973). Fiduciary Responsibility and Public Policy: The Theory of Agency and Some Consequences. Presented at Annual Meeting American Political Science Association, 69th. New Orleans: Los Angeles.
Mitnick, B.M. (1980). The Political Economy of Regulation. Columbia University Press: New York.
Moe, T.M. (2001). The New Economics of Organizations. Stanford University: Stanford.
Norris, C. (2012). Derrida, Badiou and the Formal Imperative. A & C Black.
Ouchi, W. (1979). A conceptual framework for the design of organizational control mechanisms. Management Science, 25(4), 833-848.
Piliang, Y.A. (2005). Transpolitika: Dinamika Politik di dalam Era Virtualitas. Penerbit Jalasutra: Yogyakarta.
Putri, E.I.K. dan Dharmawan. (2006). Pengembangan Wilayah dalam Reformasi Tata-Pemerintahan Desa: Pelajaran dari Lima Provinsi dan Beberapa Tantangan Ke Depan. Working Paper Series Project No. 6, Partnership-Based Rural Governance Reform. Kemitraan Indonesia dan Pusat studi Pembangunan Pertanian dan Pedesaan IPB: Bogor.
Ridwan, N.A. (2007). Landasan Keilmuan Kearifan Lokal. Jurnal Studi Islam dan Budaya (Ibda), Vol. 5, No. 1, Jan-Jun, 27-38.
Ritzer, G. dan Goodman, D.J. (2003). Teori Sosiologi Modern. Edisi 6. Fajar Interpratama Offset: Jakarta.
Ronen, J., Kashi, R. dan Balachandran. (1995). Agency Theory: An Approach to Incentive Problems in Management Accounting. Asian Review of Accounting, Vol. 3, No. 1, 127-151.
Ross, S.A. (1973). The Economic Theory of Agency: The Principal’s Problem. American Economic Association, Vol. 63, No. 2.
Simmel, G. (1971). The Problem of Sociology. Dalam Levine, D.N. (ed.). Georg Simmel: On Individuality and Social Forms. University of Chicago Press: Chicago.
Spence, A.M. dan Zeckhauser, R. (1971). Insurance, information, and individual action. American Economic Review, 61(2) (May), 380-387.
Syarifuddin. (2011). Konstruksi Kebijakan Anggaran: Aksentuasi Drama Politik dan Kekuasaan (Studi Kasus Kabupaten Jembrana Bali). Ekuitas, Vol. 15 No. 3, September, 307-331
Syarifuddin. (2018). Dramaturgi Anggaran Pemerintahan Daerah. Penerbit Phinatama Media: Makassar
Tate, W., Ellram, L., Bals, L., Hartmann, E. dan Valk, W. (2010). An agency theory perspective on the purchase of marketing services. Industrial Marketing Management, 39(5), 806-819.
Undang-Undang Nomor 22 tahun 1999 tentang Pemerintahan Daerah.
Vipriyanti, N.U. (2008). Banjar Adat and Local Wisdom: Community Management for Public Space Sustainability in Bali Province. Seminar Internasional pada IASC 2008 12th Bienniel Conference, July 14 – 18.
Wallace, R.A. dan Wolf, A. (1999). Contemporary Sociological Theory: Expanding the Classical Tradition. Fifth Edition. Prentice Hall: New Jersey.
Warren, C. (1993). Adat and Dinas: Balinese Communities in the Indonesian State. Oxford University Press: Kuala Lumpur.
Waterman R.W. dan Meier, K.J. (1998). Principal-agent models: an expansion?. Journal of Public Administration, 8, 173-202.
Watts, R.L., Zimmerman, J. dan Zimmerman, J.L. (1983). Agency Problems, Auditing, and the Theory of the Firm: Some Evidence. The Journal of Law and Economics, 26(3), 613-33.
Weingast, B. dan Moran, M. (1983). Bureaucratic Discretion or Congressional Control?. Journal of Political Economy, 91.
Wiana, I.K. (2004). Menuju Bali Jagadhita: Tri Hita Karana Sehari-hari. Dalam Putra, I Nyoman Darma. (2004). Bali Menuju Jagadhita: Aneka Perspektif. Pustaka Bali Post: Denpasar.
Windia, W.P. (2004). Danda Pacamil: Catatan Populer Istilah Hukum Adat Bali. Penerbit PT. Upada Sastra: Denpasar.
Wood, B.D. (1988). Principals, Bureaucrats, and Responsiveness in Clean Air Enforcement. American Political Science Review, 82, 213-94.
Wood, B.D. dan Waterman, R. (1994). Bureaucratic Dynamics: The Role of a Bureaucracy in a Democracy. Westview, Boulder: Colo.
Adams, J. (1996). Principals and Agents, Colonialists and Company Men: The Decay of Colonial Control in the Dutch East Indies. American Sociological Review, 61(Feb), 12-28.
Agung dan Purwita. (1983). Pemantapan Adat Dalam Menunjang Usaha-Usaha Pembangunan. Majelis Pembina Lembaga Adat: Denpasar.
Alchian, A.A. dan Demsetz, H. (1972). Production Information Costs, and Economic Organization. American Economic Review, 62 (September), 777-95.
Al-Fayyadl, M. (2005). Derrida. Penerbit LKiS: Yogyakarta.
Baiman, S. (1982). Agency Research in Managerial Accounting: A Survey. Journal of Accounting Literature, 1(1), 154-213.
Baiman, S. (1990). Agency Research in Managerial Accounting: A Second Look. Accounting, Organizations and Society, 15(4), 341-371.
Bergen, M., Dutta, S. dan Walker, O.C.Jr. (1992). Agency relationships in marketing: A review of the implications and applications of agency and related theories. Journal of Marketing, 56(3), 1-24.
Caidan, N. dan Wildavsky, A. (1980). Planning and Budgeting in Developing Countries. Dalam Fozzard, A. (2001). The Basic Budgeting Problem: Approaches to Resource Allocation in The Public Sector and Their Implications for Pro-Poor Budgeting. Overseas Development Institute: London.
Rahman, Md.M. (2015). Contributions of Women’s Participation in the Local Government of Bangladesh. Sociology Mind, Vol. 5, No. 3, July.
Damayanti, R.A. (2011). Hubungan Keagenan Pemerintahan Daerah dalam Konteks Anggaran: Sebuah Agenda Rekonstruksi. Ekuitas, Vol. 15 No. 2, Juni, 149-171.
Damayanti, R.A. (2018). De (Re) Konstruksi Relasi Eksekutif-Legislatif. Penerbit Parahyangan: Makassar.
De Soto, H. (2000). The Mystery of Capital: Why CapitalismTriumphs the West and Fail Everywhere Else. Terjemahan Pandu Aditya K. (2006). The Mystery of Capital: Rahasia Kejayaan Kapitalisme Barat. Penerbit Qalam: Jakarta.
Dharmawan, A.H. (2006). Konflik-Konflik Kekuasaan dan Otoritas Kelembagaan Lokal dalam Reformasi Tata-Kelola Pemerintahan Desa: Investigasi Teoritik dan Empirik. Project Working Paper Series No. 01, Mei. Pusat Studi Pembangunan Pertanian dan Pedesaan-LPPM IPB bekerjasama dengan Kemitraan bagi Pembangunan Tata Pemerintahan di Indonesia-UNDP: Bogor.
Eiseman, F.B. (1990). Bali Sekala and Niskala: Essays on Society, Tradition and Craft, Volume II. Periplus Editions Inc.: Berkeley.
Eisenhardt, K.M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74.
Fama, E. dan Jensen, M. (1983). Separation of Ownership and Control. Journal of Law and Economics, Vol. 26, issue 2, 301-325.
Fama, E. (1980). Agency Problems and the Theory of the Firm. The Journal of Political Economy, Vol. 88, No. 2, 288-307.
Gede, I.G.Raka. (1955). Monografi Pulau Bali. Pusat Djawatan Pertanian Rakyat: Jakarta.
Geertz, C. (1973). The Interpretation of Culture: Selected Essays. Basic Books: New York.
Geertz, C. (1980). Negara: The Theater State in Nineteenth Century Bali. Princeton University Press: Princeton.
Geertz, H. dan Geertz, C. (1975). Kinship in Bali. University of Chicago Press: Chicago.
Giddens, A. (1984). The Constitution of Society: Outline of the Theory of Structuration. Polity Press: Cambridge.
Guermonprez, J.F. (1990). On the Elusive Balinese Village: Hierarchy and Values Versus Political Models. Review of Indonesian and Malaysian Affairs, Vol. 24, 55-89.
Habermas, J. (1991). The Structural Transformation of the Public Sphere: An Inquiry into a category of Bourgeois Society. The MIT Press: Washington.
Hammond, T. dan Knott, J. (1996). Who Controls the Bureaucracy?: Presidential Power, Congressional Dominance, Legal Constraints, and Bureaucratic Autonomy in a Model of Multi-Institutional Policy-Making. Journal of Law, Economics, and Organization, 12(1), 119-66.
Hendriatiningsih, S., Budiartha, A. dan Hernandi, A. (2008). Masyarakat dan Tanah Adat di Bali: Studi Kasus Kabupaten Buleleng, Provinsi Bali. Jurnal Sosioteknologi, Edisi 15, Desember 7.
Hikmat, H. (2001). Strategi Pemberdayaan Masyarakat. Humaniora Utama Press: Bandung.
Jensen, M.C. (1983). Organization Theory and Methodology. The Accounting Review, 319-339.
Jensen, M.C. (1986). Agency Cash of Free Cash Flow: Corporate Finance and Takeovers, American Economic Review, 76 (May), 323-329.
Jensen, M.C. dan Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 11(4), 5-50.
Kagami, H. (2005). Regional Autonomy in Process: A Case Study in Bali 2001-2003, Asian and African Area Studies, 5(1), 46-71.
Koran Humas UGM. (2009). UGM Luncurkan konferensi Dunia. Kearifan Lokal Indonesia Diakui Internasional. Diakses http://koran.humas.ugm.ac.id/files/8221/KR1%2025-07-09%20hal%2013.jpg
Kiser, E. dan Tong, X. (1992). Determinants of the Amount and Type of Corruption in State Fiscal Bureaucracies: An Analysis of Late Imperial China. Comparative Political Studies, 25, 300-1.
Kiser, E. (1999). Comparing varieties of agency theory in economics, political science, and sociology: an illustration from state policy implementation. Sociology Theory, 17, 146-70.
Kolopaking, L.M. (2006). Proses-Proses Pengembangan Kebijakan Tata Kelola Pemerintahan Desa Berbasis Lokal. Working Paper Series Project No. 9, Partnership-Based Rural Governance Reform. Kemitraan Indonesia dan Pusat Studi Pembangunan Pertanian dan Pedesaan IPB: Bogor.
Kosnik, R. dan Bittenhausen, K. (1992). Agency theory and motivational effect of management compensation. Group and Organization Management, 17(3), 309-330.
Logan, M.S. (2000). Using Agency Theory to Design Successful Outsourcing Relationships. The International Journal of Logistics Management, Vol. 11, Iss 2, 21-32.
MacArdle, J. (1989). Community Development Tools of Trade. Community Quarterly Journal, Vol. 16.
Mitnick, B.M. (1973). Fiduciary Responsibility and Public Policy: The Theory of Agency and Some Consequences. Presented at Annual Meeting American Political Science Association, 69th. New Orleans: Los Angeles.
Mitnick, B.M. (1980). The Political Economy of Regulation. Columbia University Press: New York.
Moe, T.M. (2001). The New Economics of Organizations. Stanford University: Stanford.
Norris, C. (2012). Derrida, Badiou and the Formal Imperative. A & C Black.
Ouchi, W. (1979). A conceptual framework for the design of organizational control mechanisms. Management Science, 25(4), 833-848.
Piliang, Y.A. (2005). Transpolitika: Dinamika Politik di dalam Era Virtualitas. Penerbit Jalasutra: Yogyakarta.
Putri, E.I.K. dan Dharmawan. (2006). Pengembangan Wilayah dalam Reformasi Tata-Pemerintahan Desa: Pelajaran dari Lima Provinsi dan Beberapa Tantangan Ke Depan. Working Paper Series Project No. 6, Partnership-Based Rural Governance Reform. Kemitraan Indonesia dan Pusat studi Pembangunan Pertanian dan Pedesaan IPB: Bogor.
Ridwan, N.A. (2007). Landasan Keilmuan Kearifan Lokal. Jurnal Studi Islam dan Budaya (Ibda), Vol. 5, No. 1, Jan-Jun, 27-38.
Ritzer, G. dan Goodman, D.J. (2003). Teori Sosiologi Modern. Edisi 6. Fajar Interpratama Offset: Jakarta.
Ronen, J., Kashi, R. dan Balachandran. (1995). Agency Theory: An Approach to Incentive Problems in Management Accounting. Asian Review of Accounting, Vol. 3, No. 1, 127-151.
Ross, S.A. (1973). The Economic Theory of Agency: The Principal’s Problem. American Economic Association, Vol. 63, No. 2.
Simmel, G. (1971). The Problem of Sociology. Dalam Levine, D.N. (ed.). Georg Simmel: On Individuality and Social Forms. University of Chicago Press: Chicago.
Spence, A.M. dan Zeckhauser, R. (1971). Insurance, information, and individual action. American Economic Review, 61(2) (May), 380-387.
Syarifuddin. (2011). Konstruksi Kebijakan Anggaran: Aksentuasi Drama Politik dan Kekuasaan (Studi Kasus Kabupaten Jembrana Bali). Ekuitas, Vol. 15 No. 3, September, 307-331
Syarifuddin. (2018). Dramaturgi Anggaran Pemerintahan Daerah. Penerbit Phinatama Media: Makassar
Tate, W., Ellram, L., Bals, L., Hartmann, E. dan Valk, W. (2010). An agency theory perspective on the purchase of marketing services. Industrial Marketing Management, 39(5), 806-819.
Undang-Undang Nomor 22 tahun 1999 tentang Pemerintahan Daerah.
Vipriyanti, N.U. (2008). Banjar Adat and Local Wisdom: Community Management for Public Space Sustainability in Bali Province. Seminar Internasional pada IASC 2008 12th Bienniel Conference, July 14 – 18.
Wallace, R.A. dan Wolf, A. (1999). Contemporary Sociological Theory: Expanding the Classical Tradition. Fifth Edition. Prentice Hall: New Jersey.
Warren, C. (1993). Adat and Dinas: Balinese Communities in the Indonesian State. Oxford University Press: Kuala Lumpur.
Waterman R.W. dan Meier, K.J. (1998). Principal-agent models: an expansion?. Journal of Public Administration, 8, 173-202.
Watts, R.L., Zimmerman, J. dan Zimmerman, J.L. (1983). Agency Problems, Auditing, and the Theory of the Firm: Some Evidence. The Journal of Law and Economics, 26(3), 613-33.
Weingast, B. dan Moran, M. (1983). Bureaucratic Discretion or Congressional Control?. Journal of Political Economy, 91.
Wiana, I.K. (2004). Menuju Bali Jagadhita: Tri Hita Karana Sehari-hari. Dalam Putra, I Nyoman Darma. (2004). Bali Menuju Jagadhita: Aneka Perspektif. Pustaka Bali Post: Denpasar.
Windia, W.P. (2004). Danda Pacamil: Catatan Populer Istilah Hukum Adat Bali. Penerbit PT. Upada Sastra: Denpasar.
Wood, B.D. (1988). Principals, Bureaucrats, and Responsiveness in Clean Air Enforcement. American Political Science Review, 82, 213-94.
Wood, B.D. dan Waterman, R. (1994). Bureaucratic Dynamics: The Role of a Bureaucracy in a Democracy. Westview, Boulder: Colo.