Reinterpretasi Varians Anggaran: Sensemaking Auditee dan Paradoks Akuntabilitas Publik Dalam Perspektif Akuntansi Syariah Pada Dpupr Jember
DOI:
https://doi.org/10.37950/joc.v5i2.719Abstract
Penelitian ini bertujuan untuk memahami pemaknaan varians anggaran oleh auditee, bagaimana pemaknaan tersebut membentuk praktik akuntabilitas, serta dalam perspektif akuntansi syariah. Penelitian menggunakan pendekatan kualitatif interpretif melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa varians anggaran dimaknai sebagai fenomena yang wajar karena dipengaruhi faktor teknis dan non-teknis seperti hasil lelang, perubahan harga, dan kondisi lapangan. Pemaknaan ini membentuk praktik akuntabilitas yang tidak hanya berbasis angka, tetapi juga narasi yang didukung data untuk memperoleh legitimasi dari auditor. Dalam praktiknya, terdapat kecenderungan symbolic compliance, di mana kepatuhan lebih bersifat administratif. Varians juga memengaruhi penilaian akuntabilitas, di mana kemampuan menjelaskan varians menjadi kunci dalam membangun kepercayaan. Dalam perspektif akuntansi syariah, pengelolaan anggaran dipandang sebagai amanah, namun masih terdapat kesenjangan antara nilai ideal dan praktik. Temuan penelitian ini menunjukkan bahwa varians anggaran merupakan fenomena multidimensional yang mencerminkan aspek teknis, sosial, dan normatif.
Kata kunci: varians anggaran, akuntabilitas, sensemaking, symbolic compliance, akuntansi syariah
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