SCROOGE’S MORAL LEDGER: A SEMIOTIC ANALYSIS OF ACCOUNTING IN CHARLES DICKENS’ A CHRISTMAS CAROL
DOI:
https://doi.org/10.33884/basisupb.v12i2.10097Kata Kunci:
semiotika, akuntansi kritis, Charles Dickens, A Christmas CarolAbstrak
Abstrak
Penelitian ini mengkaji simbolisme akuntansi dalam novel A Christmas Carol karya Charles Dickens melalui pendekatan semiotika Roland Barthes dan teori akuntansi kritis. Novel ini dipilih karena memuat berbagai istilah, simbol, dan metafora ekonomi yang merepresentasikan sistem nilai moral dan struktur kapitalisme abad ke-19. Penelitian ini bertujuan mengidentifikasi elemen akuntansi dalam teks, menafsirkan makna simboliknya, serta menganalisis bagaimana narasi Dickens mengkritik ketimpangan sosial dan ideologi kapitalis melalui bahasa akuntansi. Dengan menggunakan metode kualitatif deskriptif dan teknik close reading, ditemukan bahwa istilah seperti profit, debt, penny, hingga simbol seperti chain, banker’s book, dan tokoh-tokoh hantu berfungsi sebagai metafora untuk tanggung jawab moral, beban spiritual, serta kritik terhadap dehumanisasi dalam sistem ekonomi. Melalui integrasi semiotika dan teori akuntansi kritis, penelitian ini menyimpulkan bahwa akuntansi dalam novel tidak netral, melainkan sarat nilai ideologis yang mereproduksi relasi kuasa dan ketimpangan. Dengan demikian, A Christmas Carol tidak hanya menjadi teks sastra, tetapi juga refleksi tajam atas praktik sosial dan moral dalam ekonomi kapitalistik.
Kata-kata kunci: semiotika, akuntansi kritis, Charles Dickens, A Christmas Carol.
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