Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

Myth of Financial Statement in Indonesian College From Barthesian’s Semiology

Authors
Sri Pujiningsih, Sawitri Dwi Prastiti, Ika Putri Larasati
Corresponding Author
Sri Pujiningsih
Available Online May 2019.
DOI
https://doi.org/10.2991/icebef-18.2019.87How to use a DOI?
Keywords
financial statement; semiotics; Roland Barthes; myth
Abstract

This research was aimed at identifying connotative meanings and myths of college financial statement in Indonesia. Data of the research were two college financial statements and notes to financial statements of state colleges in the form of public service agencies. A content analysis based on Roland Barthes’s semiotics was performed toward the data. Research findings reveal that the connotative meanings of the financial statements are going concern and good governance images. In addition, the myths of the financial statements are hyper-reality, existence, legitimacy, and survival. The myths of organizing public service agencies are global governance, free markets, autonomy, and semi-public goods.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-723-2
ISSN
2352-5428
DOI
https://doi.org/10.2991/icebef-18.2019.87How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Sri Pujiningsih
AU  - Sawitri Dwi Prastiti
AU  - Ika Putri Larasati
PY  - 2019/05
DA  - 2019/05
TI  - Myth of Financial Statement in Indonesian College From Barthesian’s Semiology
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 393
EP  - 398
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.87
DO  - https://doi.org/10.2991/icebef-18.2019.87
ID  - Pujiningsih2019/05
ER  -