Economic Crisis and Professions: Chartered Accountants in Zimbabwe

This study examined the effects of a declining economy on the profession of chartered accountants (CAs) in Zimbabwe. The study adopted a qualitative approach using a pragmatic grounded theory design. Primary data were obtained through in-depth interviews with five purposively sampled CAs and two key informants drawn from the professional body and an institution that trains CAs. Furthermore, secondary data were drawn from the professional body’s archives and from newspapers. Data from interviews and documents were analyzed through thematic analysis and content analysis, respectively. The study has revealed that the profession of CAs has been changing in response to the declining economy and the changes include losing its status and autonomy, increased competition from other accounting fields and compromised professional standards. It also emerged that professionals themselves engage in both negative and positive activities that enable them to survive the effects of a declining economy. Recommendations are provided for the professionals and the professional body in dealing with the impact of a precarious economy.

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Linkage Program Bank Syariah Dengan BMT: Tinjauan Kritis Bagi Pengembangan Sistem Keuangan Islam Yang Lebih Kaffah

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol2iss201510pp850-866 ◽

2015 ◽

Vol 2 (10) ◽

pp. 850

Author(s):

Denizar Abdurrahman Mi'raj ◽

Muhammad Nafik HR

Keyword(s):

Single Case ◽

Secondary Data ◽

Financial Statements ◽

Qualitative Approach ◽

Rate Of Return ◽

Primary Data ◽

Islamic Banks ◽

Depth Interview ◽

Linkage Program ◽

Depth Interviews

This study aims to determine the BMT’s reason for not continuing linkage with Islamic Bank. Whereas linkage program is a good strategy to achieve a more inclusive financial system. This study used a qualitative approach and single-case studies as the strategy. Primary data collection using in-depth interview, while secondary data obtained from the annual financial statements of BMT. The expalanation building was used as the technique of analysis by explaining the results of in-depth interviews, in order to know what is BMT’s reason for this case.The results showed that the linkage program that used mudaraba contract which the rate of return should be variable on the income of BMT, but in fact is still based on the amount of financing. Linkage contract which is not in accordance with mudaraba system contract caused BMT did not continue linkage with Islamic banks.

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MANAJEMEN ANTARA UMAT BERAGAMA STUDI KASUS: UMAT BERAGAMA BUDHA DI TANJUNG BATU KECAMATAN KUNDUR KABUPATEN KARIMUN

Horizon ◽

10.22202/horizon.v1i1.4703 ◽

2021 ◽

Vol 1 (1) ◽

pp. 121-132

Author(s):

Pipi Pipi

Keyword(s):

Data Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Qualitative Approach ◽

Conflict Theory ◽

Primary Data ◽

Economic Sector ◽

Data Presentation ◽

Collection Data ◽

Depth Interviews

This study discusses the existence of the management of harmony between Islam and Buddhism in Tanjung Batu Kota. This study aims to describe the factors that cause religious harmony in Tanjung Batu Kota, Kundur District, Karimun Regency.This study used the conflict theory according to Lewis Coser. This research used a qualitative approach with a descriptive type. purposive sampling technique was used to select the informant that consists of 10 people. The types of data used in this study were primary data and secondary data. Observation, in-depth interviews, and document studies were used in collecting the data. Meanwhile, the data analysis unit used by the group was Milles and Huberman's data analysis, namely data collection, data reduction, data presentation, and conclusion drawing. The results of this study reveal that several factors are causing religious harmony: 1) Tolerance in the Economic Sector. 2) Inter-Religious Harmony. 3) Mutual Respect and Respect for Other Religions. 4) The Management of Religious Harmony in Tanjung Batu City, Kundur District.

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THE SHARIA MICROFINANCE AND THE COUNTER-HEGEMONIC MOVEMENT: EXAMINING THE LEGAL NORMS REGULATING ASPECTS OF INSTITUTIONAL AND BUSINESS ACTIVITIES IN SURAKARTA

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2019.737 ◽

2019 ◽

Vol 7 (3) ◽

pp. 45-51

Author(s):

Kelik Wardiono ◽

Wardah Yuspin

Keyword(s):

Islamic Law ◽

Secondary Data ◽

Qualitative Approach ◽

Primary Data ◽

Microfinance Institutions ◽

Business Incubation ◽

Legal Norms ◽

Positive Law ◽

Library Studies ◽

Depth Interviews

Purpose of study: Research aims at the study of legal norms that are formed and used to regulate the institutional aspects and business activities of the Islamic Micro Finance (LKMS) as well as the counter-hegemonic movement that lies behind them. Methodology: This research employs qualitative approach, which based on secondary data in the form of written documents, collected through library studies and primary data from informants, collected through in-depth interviews and observations in four LKMS in Surakarta LKMS Al-Huda UNS, LKMS Al-Abidin, LKMS AmanahUmmahUMS, LKMS Al-Muayyad. Results: The Legal norms established and used to regulate the institutional and business aspects of the four Sharia Microfinance Institutions in Surakarta show that there are certain aspects in common, and differences on the other. The norms used in regulating the institutional and business aspects of Sharia Microfinance Institutions in Surakarta show a mixture of norms in Islamic law and the MUIs Fatwa, the Norms (in positive law) governing banks, financing institutions, partnerships, and cooperatives, with elements of the more prominent Islamic law. Applications: The existence of the equations of the norms used in the background by the existence of counter-hegemonic movement built by The Small Business Incubation Center (PINBUK), which has passed through the corporate phase but has not exceeded the hegemonic phase. While the differences of norms used, due to the different degrees of cultural penetration of each Sharia Microfinance Institutions against the hegemonic movement driven by PINBUK.

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Inkorporasi Nilai-Nilai Kearifan Lokal dalam Pengembangan Pariwisata Budaya di Kampung Sasak Ende, Lombok Tengah

Khasanah Ilmu - Jurnal Pariwisata Dan Budaya ◽

10.31294/khi.v12i2.9817 ◽

2021 ◽

Vol 12 (2) ◽

pp. 89-96

Author(s):

Teguh Iman Pribadi ◽

Dadang Suganda ◽

Kurniawan Saefullah

Keyword(s):

Social Life ◽

Secondary Data ◽

Cultural Tourism ◽

Qualitative Approach ◽

Primary Data ◽

Economic Perspective ◽

The People ◽

Development Goals ◽

Tourism Destinations ◽

Depth Interviews

Abstrak Indonesia merupakan negara kepulauan yang kaya akan budaya dan kearifan lokal. Dengan keanekaragaman yang dimiliki, maka sangat memungkinkan untuk dikembangakan sebuah konsep pariwisata, yaitu pariwisata budaya. Salah satu destinasi pariwisata di Indonesia yang masih mempertahankan budaya dan kearifan lokal adalah Kampung Sasak Ende, Lombok Tengah. Penelitian ini bertujuan untuk mengidentifikasi nilai-nilai kearifan lokal yang masih dijunjung tinggi oleh masyarakat suku Sasak di Kampung Sasak Ende dan menganalisis bagaimana nilai-nilai kearifan lokal tersebut dapat diinkorporasikan dalam pengembangan pariwisata budaya di kawasan tersebut. Penelitian ini menggunakan pendekatan kualitatif. Data yang dianalisis merupakan data primer dan data sekunder. Data primer diperoleh melalui observasi wilayah dan wawancara mendalam kepada masyarakat lokal, ketua Kelompok Sadar Wisata (Pokdarwis), dan pengelola destinasi pariwisata di Kampung Sasak Ende. Sedangkan data sekunder diperoleh melalui literatur ilmiah yang sudah tersedia di internet. Hasil dari penelitian ini menunjukkan bahwa masyarakat di Kampung Sasak Ende sampai saat ini masih memegang teguh nilai-nilai kearifan lokal yang diajarkan oleh para leluhur mereka. Dalam kehidupan sosial kemasyarakatan, nilai-nilai kearifan lokal yang masih dijunjung tinggi yaitu Saling Ajinang, Tertip-terpi, Teguq, Solah Perateq, Soloh, Tetes, Saling Saduq, Besemeton, Ra’i, dan Bedadayan. Nilai-nilai kearifan lokal tersebut tidak hanya mendukung pencapaian tujuan pembangunan di masyarakat dari sisi ekonomi saja, namun juga dapat menjamin terpeliharanya keharmonisan sosial dan lingkungan. Kata Kunci: Kearifan Lokal, Pariwisata Budaya, Masyarakat Suku Sasak, Kampung Sasak Ende, Lombok Tengah Incorporation of Local Wisdom in the Development of Cultural Tourism in Sasak Ende Village, Central Lombok AbstractIndonesia is an archipelago that is rich in cultural potential and local wisdom. With its cultural diversity, Indonesia must be able to take advantage of these opportunities to develop a tourism concept, namely cultural tourism. One of the tourism destinations in Indonesia that still maintains local culture and wisdom is Sasak Ende Village, Central Lombok. This study aims to identify the values of local wisdom of Sasak tribe community in Sasak Ende Village and analyze how they can be incorporated in the development of cultural tourism in that area. This research uses a qualitative approach. The data analyzed were primary data and secondary data. Primary data were obtained through field observations and in-depth interviews with local communities, the head of Kelompok Sadar Wisata (Pokdarwis), and tourism destination managers of Sasak Ende Village. Meanwhile, secondary data is obtained through scientific articles that are available on the internet. The results of this study indicate that the people of Sasak Ende Village still adhere to the values of local wisdom taught by their ancestors. In social life, the values of local wisdom that are still upheld are Saling Ajinang, Tertip-terpi, Teguq, Solah Perateq, Soloh, Tetes, Saling Saduq, Besemeton, Ra'i, and Bedadayan. The values of local wisdom not only support the achievement of community development goals from an economic perspective but also ensure the maintenance of social and environmental harmony. Keywords: Local Wisdom, Cultural Tourism, Sasak Community, Sasak Ende Village, Central Lombok

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Mopo'a Huta on Peasant Community: A Ritual for Harmony with Nature in Molamahu Village of Gorontalo Regency - Indonesia

International Journal of Scientific Research in Science and Technology ◽

10.32628/ijsrst207143 ◽

2020 ◽

pp. 220-228

Author(s):

Momy A. Hunowu ◽

Hatim B. Pakuna ◽

Prof Lahaji ◽

Muhammad Obie

Keyword(s):

Data Reduction ◽

Secondary Data ◽

Data Interpretation ◽

Analysis Data ◽

Human Action ◽

Qualitative Approach ◽

Primary Data ◽

Ethnographic Methods ◽

Peasant Community ◽

Depth Interviews

This study analyzed the concepts of nature and its inhabitants, as well as the actions of peasants creating harmony with nature. This study used a qualitative approach with ethnographic methods. The data collected was mostly primary data obtained through in-depth interviews and passive participation observation. To support primary data, the researchers also collected secondary data, such as publications and previous research reports. In analyzing the data, the researchers made interview transcripts, data reduction, analysis, data interpretation, and triangulation. The results found that the peasant community believed in supernatural beings as part of the forces of nature. It can do anything depending on the relationships built by the community. Mopo’a Huta ritual is the human action to create harmony with nature. The ritual begins with a procession of dance accompanied by drum beats for several nights. On the last day, offerings are prepared to entertain supernatural beings. With this banquet, the peasant community hopes that spirits no longer disturb them so that peace and prosperity can be created.

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DAMPAK PEMBELAJARAN JARAK JAUH (PJJ) DI PERGURUAN TINGGI PADA MASA WABAH PANDEMI COVID-19 TERHADAP PEMAHAMAN MATERI MAHASISWA (Studi Eksploratif Mahasiswa Sarjana PAI IAIN Salatiga)

Jurnal PROGRESS Wahana Kreativitas dan Intelektualitas ◽

10.31942/pgrs.v9i2.5224 ◽

2021 ◽

Vol 9 (2) ◽

pp. 286

Author(s):

Abdul Khamid ◽

Muchamad Chairul Umam

Keyword(s):

Distance Learning ◽

Undergraduate Students ◽

Secondary Data ◽

Qualitative Approach ◽

Primary Data ◽

Rate Of Spread ◽

Inhibiting Factors ◽

Technological Developments ◽

To Come ◽

The Impact

This study aims to determine how the strategies carried out during distance learning (PJJ) during the Covid-19 pandemic outbreak of PAI IAIN Salatiga undergraduate students. Then the impact of the advantages or positives from the implementation of distance learning (PJJ), as well as the inhibiting factors. This research uses a qualitative approach. Primary data were collected using google form and secondary data from articles or journals, books and literature related to this research. From this research, it is known that the strategy for implementing distance learning (PJJ) in Salatiga is to take advantage of technological developments such as: zoom meetings, whatsapp groups, google forms, google classroom, google meet, and youtube. As for the positive or supporting impacts, namely: a) knowing the various applications and developments in science and technology, b) anticipating the rate of spread of the Covid-19 virus outbreak, c) PJJ is more lenient in time without requiring to come to the campus, it is enough to learn from their respective homes, d) material well and can spend more time with family. While the inhibiting effects are: a) lack of understanding in understanding the material, b) lack of maximal in lectures due to signal constraints, c) lack of interaction from student to lecturer or student to other students, d) most of them give assignments without the delivery of material first.

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Acceleration Of Performance Recovery And Competitiveness Through Non – Banking Financing In SMEs Based On Green Economy: Impact Of Covid-19 Pandemic

10.21203/rs.3.rs-104537/v1 ◽

2020 ◽

Author(s):

Sriyono Sriy ◽

Sarwendah Biduri ◽

Bayu Prayogi

Keyword(s):

Competitive Advantage ◽

Secondary Data ◽

Green Economy ◽

Primary Data ◽

Analysis Technique ◽

Depth Interview ◽

Performance Recovery ◽

Data Validity ◽

The Impact ◽

Depth Interviews

Abstract The recovery of SMEs' performance due to the impact of Covid-19 is significant because SMEs have an essential role in the economy. Many previous studies have examined the effects of covid-19 on SMEs, but this research is only on fundamental recovery. This study will be very different because this research prioritizes the acceleration of performance recovery and SMEs' competitive advantage to conduct activities immediately. This study aims to accelerate the recovery of SMEs' performance affected bhealing19 and the benefits of competing through non-banking financing. This research type is interpretive qualitative using primary data through in-depth interviews; each in-depth interview lasts 45 t0 60 minutes on several important informants and secondary data as data support. Data validity test using credibility and transferability test, Data analysis technique using research data reduction, presenting data, drawing conclusion drawing. Based on the research results in the field and analysis, alternative non-banking financing is suitable for SMEs affected by covid-19. The conclusion of this study is to accelerate the recovery of performance and competitive advantage through non-banking funding because there are no complex requirements required, and the payment model is very light.

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Strategy for Strengthening Farmer Groups by Institutional Strengthening

Jurnal Ekonomi Pembangunan Kajian Masalah Ekonomi dan Pembangunan ◽

10.23917/jep.v16i1.936 ◽

2015 ◽

Vol 16 (1) ◽

pp. 33

Author(s):

Purbayu Budi Santoso ◽

Darwanto Darwanto

Keyword(s):

Agricultural Sector ◽

Secondary Data ◽

Qualitative Approach ◽

Primary Data ◽

Agriculture Sector ◽

Institutional Strengthening ◽

Problems And Solutions ◽

Network Process ◽

Farmer Groups ◽

Depth Interviews

Agriculture sector becomes a spotlight because this sector will be full of potential but the welfare of farmers who become the leading actor is not guaranteed and has a poor tendency. The purpose of this study is to formulate strategies to strengthen farmers' groups in order to create the marketing of the agricultural sector that benefit farmers. The method used to achieve this goal is to use a qualitative approach and Analytical Network Process. In addition to the secondary data obtained from several agencies, this study also uses primary data obtained by in-depth interviews and observations. This research results a priority of aspects of the institutional strengthening of farmer groups as well as priority issues and priorities of the solution of each aspect. In addition, the priority of alternative strategies resulted based on the problems and solutions that have been analyzed in order to solve the problems in the institutional strengthening of farmer groups in Demak.

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ANALISIS KEBERADAAN PASAR MODERN DI DAERAH DESTINASI WISATA (Studi di Kabupaten Pangandaran, Jawa Barat)

AdBispreneur ◽

10.24198/adbispreneur.v5i1.26748 ◽

2020 ◽

Vol 5 (1) ◽

pp. 43

Author(s):

Bambang Hermanto ◽

Suryanto ◽

Ratna Meisa Dai

Keyword(s):

Focus Group ◽

Small Businesses ◽

Group Discussion ◽

Secondary Data ◽

Primary Data ◽

Exploratory Research ◽

Group Discussions ◽

Tourism Potential ◽

The Impact ◽

Depth Interviews

This study aims to analyze the existence of modern markets in terms of geographical, demographic, spatial planning, tourism potential, and rules of its founding. This study uses a qualitative approach to the type of exploratory research. This research was conducted in the tourist area of Pangandaran Regency, West Java Province, Indonesia. Primary data sources were obtained from observations, in-depth interviews, and focus group discussions, while secondary data were obtained from scientific articles and other related documents. The results showed that in Pangandaran Regency, the number of modern markets in operation included: Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, and Srikaton respectively 2%. When viewed from the geographical, demographic, spatial and regional planning, tourism potential, and the rules for establishing a modern market, the existence of a modern market is still needed with a few notes. First, the location distribution has not been evenly distributed to all tourist distillation areas. Second, there are some rules that are violated both in the rules of the establishment and operating hours. The impact of these problems will affect micro and small businesses And services to tourist visitors. Penelitian ini bertujuan untuk menganalisis keberadaan pasar modern ditinjau dari aspek geografis, demografis, rencana tata ruang, potensi wisata, dan aturan pendirianya. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian eksploratif. Penelitian ini dilaksanakan di daerah wisata Kabupaten Pangandaran, Provinsi Jawa Barat, Indonesia. Sumber data primer diperoleh dari observasi, wawancara mendalam dan focus group discussion, sedangkan data sekunder diperoleh dari artikel ilmiah dan dokumen terkait lainnya. Hasil penelitian menunjukkan bahwa di Kabupaten Pangandaran jumlah pasar modern yang beroperasi, antara lain : Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, dan Srikaton masing-masing 2%. Apabila ditinjau dari aspek geografis, demografis, rencana tata ruang dan wilayah, potensi wisata, serta aturan pendirian pasar modern, maka keberadaan pasar modern masih dibutuhkan dengan beberapa catatan. Pertama, distribusi lokasi belum merata ke seluruh wilayah distinasi wisata. Kedua, ada beberapa peraturan yang dilanggar baik dalam aturan pendirian maupun jam operasional. Dampak dari masalah tersebut berakibat kepada para pelaku usaha mikro dan kecil dan pelayanan kepada pengunjung wisata.

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Analisis Implementasi Kebijakan Rujuk Balik Diabetes Melitus di Puskesmas X Kota Tangerang Selatan

Jurnal Ekonomi Kesehatan Indonesia ◽

10.7454/eki.v1i3.1780 ◽

2017 ◽

Vol 1 (3) ◽

Author(s):

Aries Hamzah ◽

Wahyu Sulistiadi

Keyword(s):

Diabetes Mellitus ◽

Content Analysis ◽

Policy Implementation ◽

Secondary Data ◽

Primary Data ◽

Health Coverage ◽

Depth Interviews ◽

Prevalence Of Diabetes Mellitus ◽

Diabetes Melitus

Abstrak Peningkatan Prevalensi Diabetes Melitus akan berdampak kepada tingginya pembiayaan kesehatan di Era Jaminan Kesehatan Nasional. Peran Puskesmas sebagai ujung tombak pelayananan kesehatan dalam implementasi rujuk balik Diabetes menjadi sangat penting. Tujuan Penelitian ini untuk mengetahui efektifitas implementasi kebijakan rujuk balik Diabetes Melitus di Puskesmas X tahun 2014. Penelitian ini menggunakan pendekatan kualitatif dengan Desain Studi content analysis dan metode triangulasi. Data primer didapatkan dengan waw¬ancara mendalam, diskusi kelompok terarah, dan pengamatan di lapangan. Data sekunder didapatkan dari dokumen kebijakan dan literatur. Hasil penelitian menunjukkan adanya ketidakefektifan implementasi kebijakan rujuk balik Diabetes Melitus di Puskesmas X. Hasil peneli¬tian ini merekomendasikan untuk menyempurnakan kembali regulasi yang ada selama ini agar rujuk balik diabetes mellitus dapat berjalan efektif dan tidak terjadi kesenjangan dalam implementasi kebijakan rujuk balik diabetes di masa mendatang. Abstract The Increasing of Prevalence of Diabetes Mellitus will increase health expenditure in Universal Health Coverage (JKN). The role of health primary care as the front side in health services on back referral for Diabetes disease becomes very important. The purpose of this study was to determine the effectiveness of policy implementation in Diabetes Mellitus back referral behind PHC X 2014. This study used a qualitative approach to the study design content analysis and triangulation methods. Primary data obtained by in-depth interviews, focus groups, and observations in the field. Secondary data were obtained from policy documents and literature. The results showed ineffectiveness of policy implementation in Diabetes Mellitus back referral in X Primary Health Care. This study recommends to revise and make the existing regulations comprehensive in order to the implementation can be effective and further, there is no gap in Diabetes back referral policy implementation.

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