The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants
DOI:
https://doi.org/10.33603/jka.v9i1.9681Kata Kunci:
Akuntansi perspektif Pancasila, Pinjaman berbasis daring, Akuntansi multiperspektif, Praktik sosial akuntansi, Praktik moral akuntansiAbstrak
Akuntan merupakan salah satu profesi dan kalangan masyarakat yang memiliki tingkat literasi keuangan yang baik. Akan tetapi, jebakan pinjaman berbasis daring telah merambah ke seluruh lapisan masyarakat, termasuk akuntan. Akuntansi berperspektif Pancasila menawarkan prinsip dan nilai yang mampu mengurai permasalahan keuangan seperti jebakan pinjaman berbasis daring. Oleh karena itu, penelitian ini menjadi penting. Penelitian ini bertujuan untuk mengeksplorasi dan menginterpretasikan pengalaman akuntan sebagai debitur pinjaman berbasis daring. Penelitian ini menggunakan pendekatan fenomenologi, dengan subjek penelitian adalah debitur pinjaman daring yang berprofesi sebagai akuntan. Hasil penelitian ini menyimpulkan bahwa akuntansi yang berperspektif Pancasila telah memotivasi dan memandu akuntan dalam menyelesaikan permasalahan keuangannya yang terkait dengan pinjaman daring. Temuan ini relevan dengan hasil penelitian sebelumnya yang menunjukkan bahwa akuntansi memiliki berbagai perspektif, salah satunya yang berperspektif Pancasila. Penelitian ini membuktikan hasil penelitian sebelumnya pada tataran praktis. Penelitian ini mengisi gap penelitian tentang peran akuntansi berperspektif Pancasila dengan menyajikan pengalaman akuntan sebagai debitur pinjaman daring. Secara praktis, penelitian ini menawarkan peran akuntansi berperspektif Pancasila dalam mengurai permasalahan keuangan seperti jebakan pinjaman berbasis online kepada berbagai pihak.
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