WORKSHOP PENULISAN ARTIKEL ILMIAH “GOVERNANCE FOR PUBLIC SECTOR

WORKSHOP PENULISAN ARTIKEL ILMIAH “GOVERNANCE FOR PUBLIC SECTOR
MAGISTER AKUNTANSI – FAKULTAS EKONOMI UNIVERSITAS SEBELAS MARET
SURAKARTA, 08 DESEMBER 2010

Disusun Oleh:
Daniel S. Stephanus, SE, MM, MSA, Ak.

Latar Belakang
Penulisan Ilmiah menjadi bagian penting dan tak terpisahkan bagi Perguruan Tinggi. Rendahnya animo Dosen untuk menulis dan mempublikasikan tulisannya menjadi hambatan tersendiri bagi kemajuan sebuah Perguruan Tinggi. Apalagi menulis dan mempublikasikannya secara internasional. Sebagai bentuk perhatian dan bentuk corporate social responsibility Fakultas Ekonomi Universitas Sebelas Maret, diselenggarakanlah “Workshop Penulisan Artikel Ilmiah – Governance for Sector Public”.
Diharapkan dari workshop ini muncul penulis-penulis artikel ilmiah yang bukan hanya menulis pada jurnal ilmiah nasional tetapi juga jurnal ilmiah internasional. Juga disampaikan pada workshop kali ini kiat-kiat menulis artikel ilmiah pada jurnal internasional dan juga kiat-kiat untuk menerbitkan jurnal ilmiah baik untuk skala nasional maupun internasional pada banyak perguruan tinggi.
Waktu, Tempat, dan Penyelenggara
Rabu, 8 Desember 2010 – Ruang Sidang Fakultas Ekonomi
Program Magister Akuntansi – Fakultas Ekonomi – Universitas Sebelas Maret
Rincian Kegiatan
1. Environmental Management Screening via Scorecard by Prof. Dr. Mustafa M. Zein – Universiti Teknologi Mara, Malaysia.
2. Can A Gas Leak Lead to Company Sale? By Dr. Padma Srinivasan – Manipal University, Bangalore Campus, India.
3. Internasionalisasi Melalui In House International Journal by Hasan Fauzi, Ph.D. – Universitas Sebelas Maret, Surakarta, Indonesia.

Ringkasan Materi
Environmental Management Screening via Scorecard by Prof. Dr. Mustafa M. Zein – Universiti Teknologi Mara, Malaysia.
Consideration to the future business: (1) How the planet survive in the future? (2) People safety in the next generation. People and Planet before Profit: looks to the habitat and human before thinking about the profit. Physical Environment + Habitat + People Dimension before Profit Dimension, called the 4 dimension. What the purpose of developing something if the environment, habitat/ecology, and people lost (loss of culture, tradition, heritage, belief).
Example:
Uzbekistan
Aral Sea Disaster, the world’s fourth largest lake in the world, 70,000 square kilometer with 1 trillion cubic meter water in 1960. It reduced to pond measuring about 8% of its original sized in 2007. The problem is bad irrigation management. 1960 to 1990 the agricultural land area has doubled, so did the water consumption, more than 90% of the lake become desert.

Pennsylvania, USA (May 1962)
Fire commences out shorts of town when trash was burned in the pit. The coal then began to burn underground. For the next 2 decades workers battled the fire.

Bhopal, India (1984)
Pesticide plant owned by US firm, Union Carbide. 40 tons of deadly methyl isocyanides blown in the air, 7,000 to 10.000 people died and 15,000 people died between 1985—2003, 100,000 people are still suffering chronic and deliberating.

Chernobyl, Russia (1986)
Nuclear meltdown April 26th, 7 event on the international Nuclear Event Scale. 4,000 to 9,000 people died as a consequence, 350,000 people were evacuated. The radiation is 400 times atomic bombs dropped on Hiroshima. The ecosystem near the reactor was badly hit. Huge number of animals also died, ¾ Europe affected by the Chernobyl radiation.

Alaska, USA (1989)
Alaska is the most beautiful state in USA. March 24th, 1989 Exxon Valdez ran aground on Bligh Reef, spilling millions of gallons into Prince William Coast. 150 miles coast line covered by crude oil with the 15 cm layer of oil. All ecology habitats impacted. June 21st, 2010 86,985 square miles gulf coverage by oil.

Lapindo Mud Flow, Indonesia (2006)

Gulf of Mexico, USA (2010)
Flowed for three months, April 20th, 2010 Deep Water Horizon drilling rig explosion. 4,9 million barrels of crude oil flowed to the sea, 53,000 barrels per day, 7 times than the Alaska 1989. Damage to the marine and wildlife habitat, 4,200 square miles of the gulf were reclosed to shrimping after tar balls were found in shrimper nets.

Managing the Environment
In its most general sense, managing natural environment is about protecting, improving, and sustaining human, animal and other living species and the many systems which support those lives.
The actions and interactions of species and ecosystems contribute to the cycling water, gases, and nutrients, and to the stability resilience and robustness of the biosphere on which all species ultimately depend.
How to calculate the loss of heritage, culture, environment, habitat, ecology? Use the Environmental Scorecard (and Social Scorecard), Environmental (and Social) Benefit and Lost.
The Scorecard: 0 – 2 – 4 – 6 (from low to high): <10 = proceed; 11 to 20 = find alternative solution; 20> = not recommended or abandon.


Can A Gas Leak Lead to Company Sale? By Dr. Padma Srinivasan – Manipal University, Bangalore Campus, India.
What am I to do? If: my workers left me? My shareholders lost me? My creditors lost respect?
What shall we do? If: my trade unions fights? My stake holders fight? My society fights?
What happen to me? If: face the labor problems? Face the environment problem? Face the social problem? Face the legal problem?
By example, mining company with the vesting assets, the non-renewable assets face the ecological problem.
Business must consider the three bottom lines: Planet, People and profit.

Governance in India
Common feature of all regulations:
1. Cadbury Report 1992 (only professional people will hire as board of directors);
2. Sarbane Oxley (SOX Act) 2002;
3. SEBI Regulations;
4. Advocate better board independence qualitatively and quantitatively.

 
Agency issues:
1. Conflict between controlling and minority shareholder;
2. Share ownership is not properly diffused;
3. Signs of pyramiding (one man show) and tunneling (drawing the earning for personal purpose).

Trends in India:
1. Aim towards global convergence (IFRS);
2. Anglo Saxon Model one share one vote;
3. SEBI’s and MCA rulings are reflecting the same;
4. Favor board independence and autonomy;
5. India is raising funds through ADR/GDR;
6. Voluntary disclosures are increasing.


Internasionalisasi Melalui In House International Journal by Hasan Fauzi, Ph.D. – Universitas Sebelas Maret, Surakarta, Indonesia.
New emerging developing countries: BRICA (Brazil, Russia, India, China, ASEAN).
Program Studi berdimensi Internasional telah menjadi tuntutan Departemen Pendidikan Nasional. Penilaian terbesar ada pada kualitas riset (research quality) dan terpublilkasi secara internasional (publish in international journal).

University and Center of Excellence:
Input  Process  Output
Academic staff Research activities Publication
Researcher
Students

------------------------------------------------------------------------------------- International Benchmarking
Strong Corporate Culture

Penilaian oleh THIS:
Bukan Borang tetapi Publikasi Internasional dengan Index SCOPUS dan Search di Google.
Existing condition: Indeks Publikasi Indonesia = 0,8 (low academic atmosphere)
DIKTI mendukung kegiatan research dengan berbagai grant untuk menaikkan indkes publikasi.
 
Indeks dari THIS
Dimensi Indikator Bobot Metode
Kualitas Penilaian Peer review 40% Survey pakar
Sitasi 20% SCOPUS
Daya serap lulusan di dunia internasional Recruiter review 10% Survey lembaga penerima tenaga kerja internasional
Pandangan internasional terhadap universitas Rasio mahasiswa asing 5% Data rasio
Rasio staff asing 5% Data Rasio
Kualitas pembelajaran Rasio klas dan proses pembelajaran 20% Data sekunder rasio

Persayaratan International Journal oleh DIKTI:
1. Bahasa resmi OBB, khususnya inggris.
2. Kontributor dari seluruh dunia.
3. Mitra bestari (editorial board) dari seluruh dunia.
4. Menganut penelaahan secara anonym (blid peer review).
5. Distribusi berkala ke seluruh dunia.
6. Impact factor terekam (disitasi oleh orang lain).
7. Umumnya diterbitkan oleh himpunan profesi.
8. Terbit teratur.

Perlunya dukungan internasional pada publikasi internal oleh Universitas:

Contoh:
Issues in Social and Environmental Accounting

ISSN: 1978 – 0591

Published by: ICSEARD – Sebelas Maret University and EBSCO Publishing Co., USA.

Website: www.isea.icseard.uns.ac.id

International Associations support:
1. CSEAR (St. Andrew University)
2. CSR Network (Demonworth University)
3. Environmental Management accounting Network (Asia-Pacific, Europe, Africa)
4. GABER (Florida University, USA)
5. AAA-PIS (Florida University, USA)

Activities for nexth year:
1. Workshop on how to publish in international journal in cooperation with CSR Network.
2. International conference in cooperation with ICSEAR – CSR Network and Research Center.

Business Plan:
1. International Editor
With existing editorial board extending the list inviting members of international associations supporting ISEA.
2. Contributors
Association such as CSEAR and CSR Network supports the call for paper to their members all over the world.
3. Self-Reliance Strategy
After DIKTI’s Grant, promotion and ISEA Web and discussion.
4. Competitors
Domestic: improve quality and maintaining current position.
International: improve impact factors and indexed by SCOPUS.
5. Advertising Support
World scientific; Mc Graw-Hill; Prentice-Hall
6. Marketing
Via EBSCO and ISEA Web (www.isea.icseard.uns.ac.id)

Sejarah:
Berawal dari “international class” pada Program Magister Akuntansi, penerbitan jurnal ilmiah dilakukan sebagai salah satu strategi promosi internasional selain untuk menjadi wadah bagi sivitas akademika Jurusan Akuntansi UNS berkiprah secara internasional. Motto: the best we can do, just do it!
Editor internasional bekerja secara gratis sebagai consensus insan akademik.

Dimensi Jurnal Internasional:
1. In house journal.
2. How to get publish in international journal.
* How to write and publish?
* Basic elements: phenomenon or theoretical or research gap.
* Mengemas isu local menjadi isu universal.
* Memperhatikan kebijakan dari masing-masing jurnal (guidance for the author).
* Issue coverage menjadi perhatian utama.
* Kontribusi artikel.

Technical Aspects (How to):
1. Prepare the title, clear and central idea.
* Given your paper, clear and explanatory tittle that highlights the central idea or theme of your research.
* Select up to six words that encapsulate the subject content of your paper.
2. List the authors and addresses.
3. Prepare the abstract, 150 to 200 words.
* Purpose of the paper
* Design or methodology approach
* Findings
* Research limitations or implication (if applicable)
* Practical implications (if applicable)
* What is original or value of the paper.

4. Write the introduction (the issue).
* Background
* The problem
* The proposed solution
* Related work
* An anticipation of the conclusions
* The outline (plan of the paper)
5. Write the methodology (sample selection, justification, tools and why).
6. Write the results (objective: what is the result and the main data analysis).
7. Write the discussion (the interpretation of the result).
* State the major findings of the study
* Explain the meaning of the findings and why the findings are important.
* Relate findings to those of similar
* Consider alternative explanations of the findings
* Do not over-interpretation of the result
* Do not unwarranted speculation
* Do not inflating the importance of the findings
* Do not tangential issues
* Do not conclusions that are not supported by the data.
8. State the acknowledgements.
9. Cite the references.
10. Keyword the manuscript.

How to deal with reviewers and editors:
1. Understand the instruction for authors in every journal.
2. Review and understand the reviewer’s comments.
3. Make corrections based on the comments or argue if you don’t agree with the reviewer comments.

Note: the article is 10 to 15 pages include the references.
• Simple but clear sentences.
• Consult to the proof reader.
• Deal with reviewers and editor.
• Tidak semua suggestion dari reviewer harus diikuti, asal ada argementasi dan reasoning yang kuat. Tetapi bila memang kesalahan ada pada tulisan kita harus diakui dan dilakukan perbaikan.
• Jangan lupa selalu memberikan ucapan terima kasih pada semua pihak yang membantu termasuk proof reader dan reviewer. Ethical things in the international relationship.

Type of papers:
1. Research paper
2. Viewpoint
3. Technical paper
4. Conceptual paper
5. Case study
6. Literature review
7. General review
 
Kesimpulan
Perkembangan terkini dari Akuntansi adalah masuknya aspek social dan lingkungan sebagai isu terkini. Dengan mengusung visi People and Planet before Profit menjadi bisnis bukan semata menganai mencari laba (profit) sebesar-besarnya dengan mengorbankan manusia dan lingkungan. Sebaliknya, sebelum menghitung laba harus menghitung kerugian yang mungkin terjadi pada manusia (social) dan lingkungan. Sebuah pemikiran untuk tujuan jangka panjang dan mengacu pada pembangunan berkelanjutan (sustainable development) untuk memperoleh hidup yang lebih baik di bumi ini, baik untuk saat ini dan untuk masa-masa mendatang.
Sebuah intitusi pendidikan tidak boleh bangga bila hanya berprestasi pada tingkat nasional apalagi local, sudah seharusnya berpikiran untuk memiliki prestasi internasional. Untuk dapat diakui secara internasional, persyaratan mutlak yang diperlukan adalah publikasi internasional. Ada 2 cara untuk dapat melakukan publikasi internasional, pertama adalah dengan menulis sebanyak-banyaknya ke jurnal-jurnal internasional dan yang kedua adalah menerbitkan sendiri publikasi internasional (in house international journal). Berbagai persyaratan sulit memang harus dipenuhi tetapi yang terpenting adalah perubahan budaya, dari budaya mengajar menjadi budaya untuk riset, menulis, dan mempublikasikan hasil tulisannya bukan hanya pada tingkat local ataupun nasional tetapi pada tingkat internasional.
Memulai memang berat tetapi bila tidak dimulai-mulai selamanya tidak akan bergerak. Mengutip motto dari Progam Magister Akuntansi Universitas Sebelas Maret Surakarta, “Cara terbaik yang dapat kita lakukan adalah lakukan saja!” dapat menjadi pelecut bagi kita di Universitas Ma Chung untuk terus maju dan berbuat sesuatu, menulis dan mempublikasikannya, bukan hanya berhenti pada tingkatan local ataupun nasional tetapi pada skala internasional.