KONSEPTUALISASI METODE PENEMUAN HUKUM MELALUI PENDEKATAN COUNTER ACCOUNTING
DOI:
https://doi.org/10.21776/ub.arenahukum.2019.01203.2Keywords:
Counter Accounting, Legal Finding, Legal Research, Accounting Research.Abstract
Abstract
One formulation of counter accounting principles has been sought to be formulated in the form of the need for counter accounting researcher to notice and comply to applicable law, but there is yet efforts that counter accounting researcher can do to acquire legal knownledge and comply to it in conducting research. This research is conducted by documentation method or document analysis. The results show that the effort that can be done by counter accounting researcher is to do legal finding, because this approach has been done by every justice seeker especially those pertinent to legal case. In addition, the results also indicate that the law has a conceptual diversity. From the conceptual diversity there is a legal research that has similarities with some counter accounting principles, namely participative-transformative legal research.
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Abstrak
Salah satu rumusan prinsip counter accounting telah diupayakan untuk dirumuskan berupa perlunya peneliti counter accounting memperhatikan dan mematuhi aturan hukum, akan tetapi masih belum diketahui upaya yang dapat dilakukan oleh peneliti counter accounting untuk memperoleh pengetahuan hukum dan mematuhinya dalam melakukan penelitian. Penelitian ini dilakukan dengan menggunakan metode dokumentasi atau disebut juga analisis bahan hukum. Hasil penelitian menunjukkan upaya yang dapat dilakukan oleh peneliti counter accounting untuk memperoleh pengetahuan hukum adalah dengan melakukan penemuan hukum, karena penemuan hukum merupakan upaya yang dilakukan oleh setiap pencari keadilan terutama para pihak yang berkepentingan dalam suatu perkara. Selain itu hasil penelitian ini juga menunjukkan bahwa hukum memiliki keragaman konseptual. Dari keragaman konseptual tersebut terdapat penelitian hukum yang memiliki kesamaan dengan beberapa prinsip counter accounting, yaitu penelitian hukum transformatif-partisipatoris.
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Artikel Jurnal
Utama, Dayno. “Upaya Perumusan Prinsip Counter Accounting dengan Memanfaatkan Filosofi Punk Sebagai Counter Cultureâ€. Jurnal Akuntansi Multiparadigma Vol. 6, No. 3, (Desember 2015), doi: http://dx.doi.org/10.18202/jamal.2015.12.6036.
Utama, Dayno. “Islamisasi Prinsip Counter Accountingâ€. ISLAMICA: Jurnal Studi Keislaman Vol. 11, No. 2, (Maret 2017), doi: https://doi.org/10.15642/islamica.2017.11.2.477-498.
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