Akuntansi sebagai Alaturka: Strategi Informal dalam Penyusunan Anggaran dan Dampaknya terhadap Pengendalian Intern
DOI:
https://doi.org/10.63200/jebmass.v4i1.237Keywords:
akuntansi, alaturka, anggaran, pengendalian internalAbstract
Penelitian kualitatif ini mengkaji akuntansi sebagai praktik "alaturka"—sebuah strategi informal yang beroperasi di luar struktur formal tetapi memiliki pengaruh signifikan—dalam konteks penyusunan anggaran organisasi. Dengan menggunakan pendekatan etnografi selama dua tahun pada sebuah lembaga nirlaba di Indonesia, studi ini mengeksplorasi bagaimana aktor-aktor organisasional memanfaatkan celah, jaringan personal, dan interpretasi fleksibel terhadap aturan formal untuk mempengaruhi alokasi anggaran demi kepentingan tertentu, suatu fenomena yang oleh Catasús (2018) disebut sebagai "aksentuasi simbolis" dalam praktik akuntansi untuk menciptakan legitimasi. Temuan penelitian menunjukkan bahwa strategi informal ini, meskipun memungkinkan adaptasi anggaran terhadap realitas operasional yang dinamis, secara simultan melemahkan efektivitas sistem pengendalian intern dengan mengaburkan garis akuntabilitas, mengurangi transparansi, dan menciptakan ruang untuk penyimpangan yang oleh Power (2021) dikategorikan sebagai "risiko tata kelola informal". Hasilnya, penelitian ini menyimpulkan bahwa dinamika "akuntansi alaturka" merepresentasikan sebuah paradoks: di satu sisi menjadi katup pengaman dan mekanisme adaptasi yang diperlukan, namun di sisi lain menjadi sumber kerapuhan tata kelola yang menggerogoti prinsip-prinsip dasar pengendalian intern, sehingga memerlukan pendekatan manajerial yang lebih reflektif dan kontekstual.
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