A Critical Perspective Towards Agency Theory: Kartika Putri Kumalasari Made Sudarma
A Critical Perspective Towards Agency Theory: Kartika Putri Kumalasari Made Sudarma
A Critical Perspective Towards Agency Theory: Kartika Putri Kumalasari Made Sudarma
Surel: Kartika.putri.kumalasari@gmail.com
Abstrak: Sebuah Perspektif Kritis terhadap Agency Theory. Tujuan dari pene-
litian ini adalah menjelaskan sifat, fungsi, peran dan kritik terhadap teori kea-
genan. Metode kualitatif digunakan dalam penelitian ini. Keagenan didefinisi-
kan sebagai proses di mana aktor secara rasional melakukan dengan intensi,
rencana dan manajemen yang efektif untuk mencapai tujuan tertentu. Selain
itu, teori keagenan mendiskusikan masalah ketika ada perbedaan antara kepen-
tingan dan tujuan individu dengan orang lain. Jika pemilik memperoleh kuasa
yang tinggi dan kemampuan untuk memerintah agen mereka, maka agen harus
melaksanakan kegiatan berdasarkan kepentingan pemilik untuk memaksimal-
kan kekayaan mereka sendiri.
Abstract: A Critical Perspective towards Agency Theory. The aim of this re-
search is explaining the nature, function, role and critics towards agency theory.
Qualitative method was employed in this research. Agency is defined as a process
of rational actors to conduct intentionally an effective plan and management to
achieve specific goal. In addition, the agency theory discusses problem when there
is a discrepancy between interests and goals of individual with others. If the
principal gains high power and capability to order their agents, then agents must
conduct activities based on the principals’ interest to maximize their own wealth.
theories, a well-confirmed type of explana- Point ’b’ until ‘d’ are not fulfilled yet,
tion of nature, made in a way consistent with because there are still extra assumptions
scientific method, and fulfilling the criteria in agency theory. Meaning that agency as
required by modern science. Such theories a theory is not sufficient enough to explain
are described in such a way that any scien- a certain condition. Caldwell (2006) critizes
tist in the field is in a position to understand the concept of agency. It shows that from
and either provide empirical support ("veri- the nineteenth until twentieth century, the
fy") or empirically contradict ("falsify") it. agency was not fixed as theory yet. But,
Popper (1951: 71) says that theoretical most people use agency as theory to solve
system may be said to be axiomatized if a set their problem and they already use it in in-
of statements, the axioms that have been for- terdisciplinary knowledge. During my study
mulated match with the following four fun- for obtaining bachelor degree in accounting.
damental requirements: I never found agency theory in one chapter
a. The system of axioms must be from con- that fully and merely discussed about agency
tradictions (self contradiction or mutual theory. It always appears as supporting ex-
contradictions). planation for the other theories. Logically, if
b. The system must be independent; it must people see it is important and already in the
not contain any axiom deducible from the form of theory, it should be discussed as one
remaining axioms. main topic at least in one chapter of books
c. Sufficient for the deduction of all state- related to accounting. The chapter should
ments belonging to the theory which is to be able to explain very well about agency it-
be axiomatized. self for example what agency is including its
d. Necessary, for the same purpose, which function and its impact for the principal and
means that they should contain no extra the agent,the reason why there are subjects
assumptions. called as principal and agent, how it works
As classically conceived, an axiom is an and then discuss it based on a discipline. In
evident premise to be accepted as true with- this case, the explanation should be based
out any disagreement. Referring to those ex- on the accounting perspectives.
planations, from point ‘a’, agency is might be It is the unique insight of agency. Agen-
classified as theory. In accounting, agency is cy relationship exists in daily life. It has also
well-known theory to solve agency problem. been described clearly in professional work-
Auditing is one of subject matter in account- ing area such as: accounting, economics, fi-
ing that uses agency theory. Thus, it sup- nance, marketing, political science, organiza-
ports the ‘a’ point. tional behavior, and sociology. Based on that
Back to he classical nineteenth-centu- reason, there is a more danger effect when
ry, entrepreneurs had little need for an ac- we accept premises too hastily (Droage and
countant as in the modern sense; they were Spiller 2009:42). When theory becomes em-
accountable to the law of the land and their bedded in the scholarly literature, its premis-
own conscience, but beyond that they were es often become it is widely accepted. We can
sole judge of their own performance whether fail to recognize situations where a theory’s
it was good or bad. robustness may be compromised and leads
The expanding influence of the audit- to inaccurate application.
ing in general is derived from two sources: Based on the circumtances mentioned
(1) the increasing complexity of the modern above, agency serves as the main topic of this
industrial world and its greater emphasis on study. This study is a basic research which
accountability, meaning that the need of in- employs literature review as the technique
dividuals refers about his or her actions one for analysis. The basic research is conducted
man is to refer his actions to judgment by to investigate issues relevant to the confir-
standards he or she shares with other men mation or disconfirmation of theoretical or
(Carmichael and Willingham 1985:9). (2) empirical position of the agency theory (Bor-
There was a different interest between the dens and Abbot 2005: 19). Critical approach
is used to understand and answer the issue.
owner or principal and also with agent. The
Macionis (2007:39) says that critical sociol-
contradiction was started from the interac-
ogy is the study of society that focuses on the
tion between two or more subjects (agents
need for social change. Keesey (2003:3) ex-
and principal), therefore auditor is needed to
plains that to study criticism systematically,
check the agent’s performance.
we need to make the arguments explicit. A
Kumalasari, Sudarma, A Critical Perspective Towards...271
2 Reader-Response Criticism Audience Critics are most often concerned with the
represent audience. In this critics I put my little
interest in authors or intended meaning.
memos or notes to myself as researcher and ters) in a text. Conceptual analysis analyze
others involved in the project. Some of what and interpretes text by coding the text into
during analysis may end up in final report manageable content categories. Relational
I made concept mapping to clear the analysis builds on conceptual analysis by ex-
qualitative data analysts that spend a lot of amining the relationships among concepts in
time committing thoughts to paper, but this a text (Sekaran and Bougie 2010:386).
process is not limited to text alone. Often we Critical Theory that based on Miles and
can think out relationships among concept Huberman (2000: 280) is stressing the im-
more clearly by putting concepts in graphical portance of emancipatory that makes people
format (Babbie 2005: 399). aware about inequitable or oppressed posi-
I apply content analysis that is a study tions and empowers them through correc-
of recorded human communications, such as tive actions. Denzin and Lincoln (2011:121)
books, web sites, paintings and laws. Con- have an idea that critical intelligence being
tent analysis requires a thoughtful handling defined as the capacity to engage in moral
of the”what” that is being communicated in critique. Keesey (2003:3):
the literature resources and start to analyze I use literature as intertextual criticism
by using “why” and “with what effect” (Babbie to explore the meaning and critic the signifi-
2005:329) After that, I did conceptual analy- cance of agency theory. I felt that no critic
sis establishes the existence and ferquency had given his full attention of criticism: try-
of concepts (such as words, themes, or chap- ing to see what meaning could be discovered
in works of literature from their context in lit- my literature analysis. Historical criticism
erature. All meaning in literature seemed to focuses on the meaning that is relatively sta-
be reffered first operation of all to the context ble and unchanging through time. I use the
of intentional meaning, always a secondary this to see the author’s intention and beyond
and sometimes the wrong context. That is, these, his or her entire social, political and
the primary meaning that a prose paraphrase intellectual milleu as the determiners of the
could represent. The text should speak to us. researcher’s meaning. As I said before on the
However, a text can not be made speak to us introduction that I concerned to investigate
until what it says has been understood. the causal contexts of the work, and these
Since the meaning represented by a text represents forms of historical criticism.
is that of another, the intepreter can never be Next, I use reader – response criticism
certain that my reading is correct. The read- also to see whether this issue still relevant
ers must realize verbal meaning by his own to do inquiry now. It is concerned with the
subjective acts (no one can do that for them) represent audience. It means that some se-
but if they remember that his job is to con- mantics are fond in people, not in words, and
strue the authors meaning, they will attempt many theories of interpretation are based on
to exclude their own predipositions and to belief that we must look either to the author
impose those of authors (Keesey 2003:24). or to audience if we are to understand the
The intrepreter’s goal is simply to show that meaning of literary text. Both historical and
a given reading is more probable than others. reader-response criticism are able to support
That is why Keesey (2003:24) explains the me for doing literature criticism and decrease
criteria to chosse the right literatures based bias on my data.
on form of language, they are: I use clarification of researcher bias
1. Legitimacy, the reading must be per- (Creswell 1994:168) that explaining the re-
missable within the public norms of the searcher’s role toward the research. Here, I
language in which the text was com- am as the researcher who falsifies the history
posed. For example: books and articles. of agency theory to get the history tree. Be-
2. Correspondence, the reading must ac- sides that, I concern to observe the consisten-
count for each linguistic component in cy data based on the literatures. All at once,
the text. clarification and consistency are important
3. Generic Appropriateness, if the text fol- to examine internal validity; construct valid-
lows the conventions of a scientific es- ity, external validity and reliability as that re-
say, for example, it is in an appropriate sult in data verification. Measurement valid-
to construe the kind of allusive meaning ity refers to congruence or “goodness and fit”
found in causal conversation. in the researcher as instrument.
Also, I use historical and reader-re- As mentioned in Creswell (1990:159)
sponse criticism to verification the result of internal validity is needed to describe how
Kumalasari, Sudarma, A Critical Perspective Towards...275
the study will address and the accuracy of RESULT AND DISCUSSION
the information and whether it matches with Nature is a character of something that
reality. Validity discusses an informant and explains particular events to happen without
research process to be authenticated and doing anything to change the result and has
trustworthiness. Construct validity empha- greater effect (Longman 2007: 1060). The key
sizes the meaning of the responses to one’s word mentioned in the definition of nature
measurement instrument. How are they to is character which means that the character
be interpreted? Is the instrument measur- is naturally given and has a greater effect,
ing the intended concept (or construct)? This without doing anything to change (gift), and
kind of validity bases an accumulation or re- has greater effect. Then, chapter II deals with
search evidence and not mere appearances. the nature of agency. It explains the agency
Back to Creswell (1990:158) that external from ontologically. Ontological view of agency
validation refers to discuss the limited gener- is defined by providing the basic form and
alizability of findings from study. The intent characteristic of agency. The basic form is
of qualitative research is not to generalize the simplest part of agency, and the charac-
findings, but to from unique interpretation of teristic refers to the particular combination
event. One of the example is in manuscript- of qualities that makes agency as a particu-
ing process. In manuscripting process, I start lar kind of concept.
to write a sentence or sentences to describe History of agency can be described in
the contents of each chapters. I realize that the conduct of sociology. The formative pe-
it is important to ease the undertanding for riod in the history of agency is a wide range
my research. Since I write in narrative way. It of social activities that are conveniently in-
can increase the external validity. cluded under its rubrics, although it is not
essentially related to the theory, for exam-
276 Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, Agustus 2013, Hlm 269-285
ple the history and technique of charities Hegel and Marx point out the impor-
and corrections, and the whole institutional tance of control and this idea is supported by
structure built up to deal with them. Char- other scientists meaning that the idea trav-
acteristic in this entire field is the association els through time and space. Since Hegel and
of scientific inquiry with social action. The Hegel has observed that the process of evolu-
typical procedure is to understand it, and in- tion occurs beyond the control of people and
vetigate of a concrete situation. their activities. In any case, people seem to
The hardest part in sociology is estab- move towards a greater consciousness of the
lishing the precise date when sociological the- world as they could be, they seem to move
ory began. People have been thinking about, into the desired in the ”desired” direction.
and developing theories of social life since the Desire refers to a high degree of want or hope
early history. Moreover sociologists or even I for something. (Longman American Diction-
will not go back to the seventeenth century. ary 2003:432). Based on that reason, com-
This is not because people in that era did not munism or socialism needs to be controlled
have sociologically relevant ideas, however to decrease the conflict because desire with-
because the return on people investment in out any control can lead human to be greedy.
time would be small, people would spend a A person act is based on his or her wants not
lot of time getting very few ideas that are rel- by his or her needs that will lead to exploi-
evant to modern sociology. In some cases, tation. A want can not be stopped because
there is no limitation.
none of the thinkers associated with those
The term of principal and agent has
eras are considered as sociologists. They are
been known since Hegel (1770-1831) and
classical sociological thinkers. First, the so-
Marx (1818-1883). By that time, principal is
ciological perspective will be given by exam-
well known as people who have has money
ining the main social and intellectual forces
but do not have enough energy and skill to
that shaped their ideas.
do production. Furthermore, agent is labor
Sociology is a descriptive, historical, who has skill and energy to do production
and explanatory account of society viewed but do not have money. These premises are
as concrete reality Giddings in the Timasheff summaryy of agency problems during Hegel’s
(1967:84). Thus, sociology is the description and Marx’s life.
of a unique, non-recurrent process, though Agency can be occured in the relation-
its element may be recurring. I am not try- ship, interaction and communication. When
ing to force a particular theory but attempt- agent has relationship with other societies
ing to visualize the process of development of and has interaction in a defined territory and
theory in sociology manifested in the appear- shared culture (Macionis 2007:667). Dur-
ance, struggle, and disappearance or sur- ing culture sharing and interaction agent
vival of agency. This section mainly concerns use communication to deliver the message.
itself principally with the history of agency. Communicating assertively is needed to de-
The purpose is to provide the filiations and scribe and mention how the problem affects
opposition of ideas, to put in order for the somebody, solution purposes, to confirm un-
invention, to find out in the earlier theories derstanding, and reflect somebody assertive-
origin or anticipation of the later, and to dis- ness (Devito 2007:341).
cover the advance of truth through the clash Agency is a process of interest (need, in-
of opinions. terest, and intention) of rational actors who
Agency happens inside of agents. The intentionally conduct an effective planand
most difficult part is agency happened in- management for achieving their goals. The
side or, latent. It cannot be seen directly. But process, in addition, supports the communi-
agency has power to act and change things. cation to understand the interest of rational
It is the unique insight of agency. The basic actors. Communication has a role to make
nature of agency comes from every individu- distinct conduct of effective plan and man-
alis coming from each people to decide what agement for reaching the goals, as common
they are going to do. Agency has two roles elements of communication comprise are in-
as principal and agent. Where principal gives cluding people, messages, channels, noise,
certains instructions to gain get more profit context, feedback, and effect. Communica-
and agent performs based on the order from tion is a process of transferring thoughts and
principal. Everyone has these two roles in ideas from one person to another. It is a pro-
their selves to survive in this universe world. cess of people sharing thoughts, ideas, and
feelings with each other in commonly under-
Kumalasari, Sudarma, A Critical Perspective Towards...277
Function means the purpose that some- authority to the agent (Kivisto 2005:1).While
thing has or the job that someone or some- agents are individuals who perform some
thing does (Longman 2007:656). If one thing services on the behalf of principal (Hunt III
is a function of another, thus it is produced and Hogler 1990:443).
by or changed according to the other thing. The organizational association between
In addition, if something has functioned, it principal and agent is also called as agency
means that it works correctly or in particular relationship. Hunt III and Hogler (1990:443)
way. Chapter III deals with the purpose that states that agency relationship is as a con-
agency has and how it works. The informa- tract under which one (or more persons) the
tion given in this chapter started with where principals engage with another person. This
the agency can be implemented what is the formal engagement between principal and
function of agency in accounting, why agen- agent need a contract to visualize the formal
cy is so important to be studied, and explain form. Contract is important to analyze imbal-
how agency can do all those things. ance of power inherent in the social context
Agency is important for organization of an organizations. Also, serving primarily
to manage it to be better (Hunt III and Ho- is to legitimate a particular form of economic
gler 1990:437; Kivisto 2005:1; Eisenhardt organization. Contract appears as the con-
1989:57). Because organization has a role sequences of wholly voluntary interactions
as interplay of technology, social structure, among many private persons, of all who are
culture and physical structure, embedded in free in their nature and equal to one another.
contributing to environment (Hatch 1997:15). For that reasons, contract should de-
Western society is frequently referred to as termine the most efficient governing agree-
an organizational society; it is certainly true ment and giving assumption about people
that most of our daily activities take place (self interest, risk aversion, and bounded ra-
within organization, such as companies, tionality), organization (goal conflict among
government departments, schools, hospitals, members) and information (information as a
universities, political parties, family, and so commodity which can be purchased). More-
on. It shows that organizations give their over, contract is as a means to control the
uniqueness among collectivities, includes: firm just as the firm which controls the work-
impersonality, hierarchy, size, goals, concern er. Arranging and governing the contract is
for efficiency, boundaries, control and nature needed to make effective contract. During
of work (Gabriel 1999:82). the arranging and governing contract the re-
In organization, the relationships look lationship is appeared again, because the
like complicated. There are people and system process involves another individual and sys-
which are integrated to run the organization. tem to embed the contract.
For example is internal organizational rela- Contractual relations are the essence
tionship between the principals and agents. of the organization, not only with employees
Principals are individual who delegate work but also with suppliers, customers, creditors,
to another party and some decisions making and so on. The problem of agency costs and
Kumalasari, Sudarma, A Critical Perspective Towards...279
monitoring exists for all of these contracts, the organization which can generally be sold
independent of whether there is joint pro- without permission of the other contracting
duction in their sense. Joint production can individuals. Based on that reason, nexus
explain only a small fraction of the behav- of contract is as alternative to minimize the
ior of individuals associated with organiza- agency cost (Hunt III and Hogler 1990:449).
tion. The classical capitalist organization as So, there are a requirements for creating the
a contractual organization of inputs in which contract: (1) there must be some potential
there is (a) joint input production, (b) several divergence of interests among the parties of
input owners, (c) one party who is common to the contract , (2) the principal should have
all the contracts of the joint inputs, (d) who at least some difficulties in determining the
has rights to renegotiate any input’s contract capabilities of the actions of the agents.
independently of contracts with other input After creating the contract for the orga-
owners, (e) who holds the residual claim, and nization, then there are organizational strat-
(f) who has the right to sell his contractual egies which provide expectations and struc-
residual status. ture of our behavior while we are engaged in
Creating contract needs cost that is that role. Because we cannot do act random-
not cheap. Because, contract is not for free. ly in organization (Keyton 2005:2). Organiza-
Then, principal creates the nexus of contract tions are purposive system in which mem-
to self-regulating, autonomous and economi- bers behave as if their organizations have
cally efficient. Jensen and Meckling (1976:8) goals, although individual participants might
says that it is important to recognize that personally feel indifferent toward those goals
most organizations are simply legal fictions or even alienated from them (Aldrich 1999:3).
which serve as a nexus for a set of contract- Goal set by the owners or leaders must take
ing relationships among individuals. By le- into account potential conflict of interest with
gal fiction, it means the artificial construct other or other organizations and individu-
under the law which allows certain organiza- als supplying their resources. The strate-
tions to be treated as individuals. The pri- gies can be implemented if there is structure
vate corporation or firm is one of the example there to make sure that the strategies can
of legal fiction which serves as a nexus for be run well. Therefore, there is organization
contracting relationships and which is also structure as policies and symbols serving to
characterized by the existence of divisible re- support the behavior and attitude consid-
sidual claims on the assets and cash flows of ered appropriate, thus placing constrain on
280 Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, Agustus 2013, Hlm 269-285
half which involves delegating some decision leaders who can drive change. Thus, agency
making authority to the agent (Jensen and (when it turns to be theory) should treat the
Meckling 1976:5). principal and agent fairly.
Agency is a process of interest creation
inside human’s mind where everyone has it CONCLUSION
in their selves. Agency is not directly con- Agency is as a concept. Based on the
nected with the behavior, because behavior theory formulated by Popper, agency is
is the result of agency process. Agency really merely fulfilled the first requirements that is
supports the human’s development and or- the system of axioms must be derived from
ganizational growth. However, if researcher contradictions (self contradiction or mutual
and other users of agency are only focus on contradictions). Agency has been a contra-
the function without inquiring the nature diction since 1770-1831 (W.F.Hegel). How-
then it will have bad effect for the one or both ever, agency cannot fulfill the other three re-
parties. It can be the agents or principals, quirements. Agency is a process of interest
but mostly the agents are as the victims. It of rational actors (need, interest, and inten-
does not always mean that agent is wrong or tion) which is intentionally to conduct effec-
incapable to do their works. Also, it is often tive plan and management for achieving goal.
false if the principals are right,they should Its process also supports the communication
be obeyed that principal is right and should for understanding the interest of rational ac-
obey by their agents. Because both of them tors. In addition, the agency faces problem
are humans who have their own interest, ca- when there is a discrepancy between inter-
pabilities, and goal. Also, nobody is perfect. ests and goals of an individual with others.
If the principals want to be better than they The effect leads to conflict. Because there is
should treat their workers better. Agents a trouble in the communication process then
or workers also do the same thing to their the message is not delivered or achieved in
principals. Basically agency explains how to understandable ways. Here, communication
learn to be better agents and organization has two roles in agency both as supporter
that can form a transformative agent and to make the process of agency becomes clear
Kumalasari, Sudarma, A Critical Perspective Towards...283
and as agrigator that creates conflict. Well, Validity is the extent to which a measuring
agency is definetely able to find in interaction instrument measures what it was designed
and relationship. Agency is discourse or re- to measure (Bordens and Abbot 2005: G-11).
thoric embedded in collective behavior, social It is quiet difficult to decide the reliability
practice or political ideology that undermine and validity of qualitatve research. Miles and
the teleological and normative possibilities Hubberman (1994:2) states that the reliabil-
of individual’s rational action. Furthermore, ity and validity of qualitatively derived find-
And agency has power and knowledge which ings can be seriously in doubt. There is no
express the underlying prejudgments or bias certain validity for qualitative, that is why
within discourses or knowledge that under- bias in qualitative cannot be dismissed. At the
mine the possibility of objectivity and create beginning, there was an obstacle in reporting
a symbiosis between expertise and power. the manuscript due to the large scope of data
Therefore, based on that reason, agency is based on the years, authors, and object. So
useful for organization because organizations that another difficulty emerged when naming
share their features of socially constructed and selecting the appropriate words to repre-
boundaries with other types of collectivities. sent the real condition. Presenting the report
That is why agency is often seen in the or- of this research needs efforts on organizing
ganization. Agency has two roles, once as a the important main point and supporting de-
conflict maker and as a means for problem tails effectively and efficiently so that the ex-
solving. Thus, a lot of subjects are born by ternal validity of this research is high.
agency for organization. The instance are ac- This study is a basic research which
counting, management behavior, organiza- employs literature review as the technique
tional behavior and so on. The effect of agen- for analysis. Qualitative paradigm needs to
cy towards the principal is if the principals analyze the issues. That is why the data is
gain higher power and capability to order massive (the clear reasons have been pro-
their agents (and the agents must conduct vided in research limitation). Then, if other
based on the principal’s interest to maximize researchers have willingness to use the same
their own wealth. It is like principals have purpose, technique, paradigm or event the
been bought agent’s behavior so agent does topic, it is better to design the research in
not have any other choice anymore, instead detail to decrease the bias in data and in-
of obeying their principals’ wants. Then, the crease the validity (internal and external va-
effect of agency towards agent is that often lidity. The next esearcher can read the article
agents oppressed by the principal. They are of Lovblad (2003) to expand the knowledge
starting to move to struggle their rights by about archival science in qualitative then
critizing their obligation. The organization they might not do the same mistakes for data
is too strict for them, they cannot carry out management. Afterwards, creating the proto-
their own interests so that their creativity is col to support the research since qualitative
limited, also they cannot fulfill their needs requires long process (local groundedness,
and interest. Agent is treated as an asset richness and holism, sustain period, asses
which is important only for the ease of the causality and flexible to reveal the meaning)
operational production in the organization. to run the research. It will be easier for the re-
Then, agent is only valued as asset or ma- searchers to manage and create manuscript
chine where principal can measure the how the report and also help to increase the va-
much the costs to predict how much the in- lidity. Researcher also needs to understand
come that they can earn. If the agent is not the research question because it will help
useful anymore (based on principal’s view) to present the research to the user. Lovblad
then the agent may be dismissed and re- (2003: 131-134) asserts that science should
placed by other agent. The most important be explicit, relevant, and expansive. In oth-
thing is whether principal and agent are hu- er words, he considers that the findings not
man not treated as asset, machine, etc. Both only clarify one’s own paradigm-its ontologi-
of them are basically have the same role in cal, epistemological and value foundations
this world to build better life for everyone. but also its application. Explanations are
It was hard to manage the data ob- seen in cultural patterns and the individual
tained from the literatures due to the exten- conception of the world. That is why agency
sive amount data and literatures concerning needs further inquiry to review its role as
with agency. After accomplishing the data concept and how to make it as a theory. It
management the data are further validated. needs more explanation to sets its position,
284 Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, Agustus 2013, Hlm 269-285