scholarly journals Financial Qualitative Research: A Comprehensive Guide for Case Study usage

2019 ◽  
Vol 3 (4) ◽  
pp. 106-116
Author(s):  
A. Moskovicz
Keyword(s):  
Qualitative Research ◽  
Financial Markets ◽  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Approach ◽  
Use Case ◽  
Boundary Area ◽  
Tel Aviv ◽  
Case Based

Authors: Abraham (Abi) Moskovicz PhD, University of Bolton, U.K.; MBA Universidad de Santiago, Chile; BA Tel Aviv University, Israel Pages: 106-116 DOI: http://doi.org/10.21272/fmir.3(4).106-116.2019 Download: Views: Downloads: 49 12 Abstract Though case study based research is not uncommon in managerial and organizational accounting studies, case based research in the field of finance is pretty unusual. Must be recognized that the boundary area between the companies’ executives, the managers of the financial funding institutions, the expert’s analysis, and the financial press; is the source of many discussions in the related fields of financial management, financial reporting, and even concerning the functioning of the financial markets. It should be noted that accounting and finance academics operate primarily as one academic body in the U.K. The accounting academics have long been sympathetic to a qualitative research tradition. In addition, within a European context, many research traditions are evident. This has meant that there has been a supportive climate in the U.K. and Europe for a qualitative approach to finance and accounting related research. The purpose of this guide is to encourange researchers in the financial and the management fields to use case study basis on their work, showing the advantages of it, and to provide some tips on how this could be better executed. Keywords: financial qualitative research, case study basis.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Application of QRIS as Digital Payment in The Tourism Industry During A Pandemic: A Focus Group Discussion (Case Study of Alun-Alun Kidul Yogyakarta)

2021 ◽  
Vol 1 (3) ◽  
pp. 434-438
Author(s):  
Ardito Bhinadi ◽  
Wilis Kaswidjanti ◽  
Hari Kusuma Satria Negara ◽  
Hasan Mastrisiswadi
Keyword(s):  
Qualitative Research ◽  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Mobile Services ◽  
Tourism Industry ◽  
Alternative Solution ◽  
Management Systems

The pandemic has changed people's habits or people's behavior in non-cash transactions using digital wallets or e-wallets to reduce the risk of being infected with the coronavirus, one of which is by using QRIS. However, we have not often encountered the use of digital payment technology through QRIS in tourism locations. One of them is the South Square of Yogyakarta. This research is qualitative research using the Focus group discussion method. In this study, the number of participants in this FGD was ten people from the team, ISEI, and tourism industry players in Alun-Alun Kidul Yogyakarta. Based on the results of the research that has been done, the first conclusion is that the use of QRIS in Alun-Alun Kidul Yogyakarta is still minimal, even though 80% have received the code, but only 30% have activated it, and who use it no more than 2%. Some several obstacles and challenges cause this, including the low number of visitors, regulations that are not required, and the mindset of traders who still use traditional financial management systems. The alternative solution offered is QRIS activation for tourism industry players who have not yet performed and provided mobile services from BPD.

Service Elicitation Method Using Applied Qualitative Research Procedures

2011 ◽  
pp. 1-17 ◽  
Author(s):  
Ville Alkkiomäki ◽  
Kari Smolander
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Systems Development ◽  
Engineering Practice ◽  
Use Case ◽  
Elicitation Method ◽  
Grounded Theory Research ◽  
Service Oriented ◽  
Theory Research

This chapter introduces QSE, the Qualitative Service Elicitation method. It applies qualitative research procedures in service elicitation. Service engineering practice lacks lightweight methods to identify service candidates in projects with tight schedules. QSE provides a systematic method to analyze requirement material in service-oriented systems development with a feasible effort. QSE uses the procedures of the grounded theory research method to elicit service candidates from business process descriptions and business use case descriptions. The chapter describes the method with examples and a case study.

scholarly journals Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

2019 ◽  
pp. 230
Author(s):  
I Wayan Purwa Astawa ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Financial Management ◽  
Research Data ◽  
Qualitative Approach ◽  
Case Study Method ◽  
The Village ◽  
Depth Interviews ◽  
Common Understanding

One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.   Keywords: Village finance, regulations, village finance providers.  

A Case Study of Second Year Student Persistence

2001 ◽  
Vol 2 (4) ◽  
pp. 271-294 ◽  
Author(s):  
Lyle Gohn ◽  
James Swartz ◽  
Sharon Donnelly
Keyword(s):  
Time Management ◽  
Financial Management ◽  
Student Persistence ◽  
Qualitative Approach ◽  
First Year ◽  
Personal Support ◽  
Data Collection And Analysis ◽  
Second Year ◽  
Major Factors

Most colleges/universities emphasize retention efforts during the first year. However, most campuses lose as many students through attrition from the second year to graduation as are lost from first to second year. Researchers at a major university in the mid-south studied second year students using a qualitative approach. A Conceptual Diagram of Issues, developed from the literature, guided the data collection and analysis. These included: Emotional and Personal Support; Commitment and Aspiration; Academic; and Financial. Eleven second-year students, representing various characteristics of the student population were interviewed. Major factors relating to attrition or persistence for second year students included: 1) adjustment to stress, 2) grade satisfaction, 3) time management, 4) financial management, and 5) stabilization of career choice.

scholarly journals BATIK ANOMART MEDIA ARTS EDUCATION CREATIVITY AND APPRECIATION: CASE STUDY UKM BATIK ANOMART IN KARTASURA

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Moh. Yudik Al Faruq
Keyword(s):  
Qualitative Research ◽  
Arts Education ◽  
Research Method ◽  
Qualitative Approach ◽  
Educational Media ◽  
Media Arts ◽  
Artistic Value ◽  
The World

ABSTRACTBatik is a skill that has high artistic value and has become part of Indonesian culture. Pandono Batik Abstract has unique techniques, patterns and motifs, even more than others, so that it has one style and motif, only one in the world. Given that batik is written batik, the results of the patterns and motifs of Pandono Batik Abstract also have no limitations on certain standards, tend to be abstract and must always be different, this is the advantage of Batik Pandono Abstract Laweyan Surakarta. This research method is carried out by applying a qualitative approach. Qualitative research is a study conducted by conducting observations, observations and interviews. The strategy that will be used in this study is single-embedded. The purpose of this embedded research is that the research is directed at one goal (one location, or one subject) as its main focus. Nevertheless the parts studied are still related to the overall context to get full meaning.Keywords: Abstract batik, educational media, appreciation 

scholarly journals Pengelolaan Keuangan Desa: Perencanaan sampai dengan Pertanggungjawaban pada Desa di Kecamatan Cilongok Banyumas

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Suwarno Suwarno
Keyword(s):  
Qualitative Research ◽  
Information System ◽  
Human Resource ◽  
Financial Management ◽  
Jel Classification ◽  
Case Study Method ◽  
District Government ◽  
Financial Management System ◽  
The Village

ABSTRACT This study aims to analyze the vilages financial management system based on the aspects of planning, implementation, administration, reporting to village financial accountability according to applicable regulations to determine the supporting and obstacles factor in the village financial management.This study taken place at 5 village that is Batuanten, Cipete, Karanglo, Karangtengah, and Pernasidi villege in sub-distric Cilongok, distric Banyumas, West Java Province. This study can be categorized as descriptive qualitative research using case study method. Deep interview and direct observation on village financial management activities are used on this study.  The reruslt are showed that generaly village financial management on  Cilongok sub-district is good enough, but there is still room on improvement  in  administration,  reporting, and accountability phase. The support from Cilongkok sub-district team, Banyumas district government assist and the performance of village financial management are the supporting factor in good village financial management at Cilongok sub-district. While the limitations of human resource, inadequate of information system, and the incomplete of village financial management regulations are the obstacle factor. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan keuangan desa dari aspek perencanaan, pelaksanaan, penatausahaan, pelaporan sampai dengan pertanggungjawaban keuangan desa sesuai regulasi yang berlaku, sehingga dapat diketahui faktor pendukung dan hambatan dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 5 (lima) desa di Kecamatan Cilongok, Kabupaten Banyumas, Provinsi Jawa Tengah yaitu Desa Batuanten, Desa Cipete, Desa Karanglo, Desa Karangtengah, dan Desa Pernasidi. Penelitian ini dilaksanakan dengan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah data primer, yang dilakukan dengan wawancara secara mendalam dan observasi langsung pada kegiatan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa secara umum pengelolaan keuangan desa pada Kecamatan Cilongok sudah cukup baik, meskipun masih terdapat kekurangan terutama pada tahap penatausahaan, pelaporan, dan pertanggungjawaban. Faktor pendukung terciptanya pengelolaan keuangan desa yang baik pada Kecamatan Cilongok antara lain: dukungan tim dari Kecamatan Cilongok, dukungan dari Pemerintah Kabupaten Banyumas, dan kinerja pengelola keuangan desa. Sedangkan faktor yang menghambat pengelolaan keuangan desa pada Kecamatan Cilongok antara lain: keterbatasan sumber daya manusia, sistem informasi yang belum memadai, dan regulasi terkait pengelolaan keuangan desa yang belum lengkap. JEL Classification: M41, G18

scholarly journals Developing a regulatory framework for the financial, management performance and social reporting systems for co-operatives in developing countries: A case study of South Africa

2016 ◽  
Vol 16 (1) ◽  
Author(s):  
Gideon Nieman ◽  
Karel Fouché
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Social Performance ◽  
Regulatory Framework ◽  
Social Reporting ◽  
Management Performance ◽  
Reporting Requirements ◽  
Reporting Framework ◽  
Reporting Systems

Purpose: This report is on a team effort to advise the Department of Trade and Industry on the development of a regulatory framework for the auditing of Financial, Management. Performance and Social Reporting Systems for co-operatives. Orientation: There was no framework in place prescribing requirements for reporting on financial, management and social performance of co-operatives. As a result, the team assisted the Department of Trade and Industry with the development of a proposed reporting framework with reference to international best practices and existing financial reporting frameworks. Findings: The research performed showed that existing reporting frameworks and practices do not meet the reporting requirements of co-operatives in all aspects because of the different nature of co-operatives as opposed to shareholder-owned entities.

scholarly journals DESAIN IMPLEMENTASI BADAN LAYANAN UMUM DAERAH PADA SEKOLAH MENENGAH KEJURUAN SEBAGAI PENGUATAN PEMBELAJARAN BERBASIS INDUSTRI

2021 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Wahid Hariyanto
Keyword(s):  
Performance Indicators ◽  
Financial Management ◽  
Qualitative Approach ◽  
Vocational Schools ◽  
Organizational Governance ◽  
Organization Management ◽  
And Performance ◽  
Study Type ◽  
Financial Administration

Abstract: This article aimed to reveal the practice of BLUD implementation in SMK Negeri 1 Jenangan Ponorogo. Considering from 2110 vocational schools in East Java, only 20 being BLUD status. And out of 45 vocational schools in Ponorogo, only 1 being BLUD status. This research is important to do because considering the existence of BLUD itself is oriented to the development of teaching factory, so, the result from this research can be used as a model for another institutions. And based on the search and the knowledge of Researcher, no one research on BLUD practice in vocational education institutions. This research used a qualitative approach with a case study type. The analysis used the basic concepts of analysis by Mathew B. Miles and A. Michael Huberman. This study concludes: first, the organization management of the BLUD is carried out by creating a organizational structure that focused on BLUD financial administration called the BLUD Financial Administration Manager. Second, the financial management of the BLUD is carried out by making a number of documents that support the operation of the BLUD financial administration. These documents include the Rencana Kerja Anggaran (RKA) and Dokumen Pengelolaan Anggaran (DPA) whose implementation is assisted by the BLUD operator. Third, the management of BLUD accountability is carried out by assessing performance and financial absorption through the steps of establishing financial and performance indicators, assessing performance and finance, continued clarifying and finding solutions to improve existing processes.Keywords: Organizational Governance; Finance; Accountability; Industry Based Learning.Abstrak: Penulisan artikel ini bertujuan mendeskripsikan praktik pelaksanaan BLUD yang ada di SMK Negeri 1 Jenangan Ponorogo. Mengingat dari 2110 SMK di Jawa Timur hanya ada 20 yang berstatus BLUD. Dan dari 45 SMK di Ponorogo hanya 1 yang berstatus BLUD. Penelitian ini penting dilakukan karena keberadaaan BLUD diorientasikan untuk pengembangan pembelajaran berbasis industri, sehingga model pengelolaannya perlu diketahui sebagai model bagi lembaga pendidikan lain yang ingin menuju ke status tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Pengambilan datanya melalui wawancara, observasi, dan dokumentasi. Analisis menggunakan konsep dasar analisis milik Miles dan Huberman. Penelitian ini menyimpulkan: pertama, Tata kelola organisasi BLUD dilakukan dengan membuat struktur khusus yang menagani administrasi keuangan BLUD yang dinamakan Pengelola Administrasi Keuangan BLUD. Kedua, tata kelola keuangan BLUD dilakukan dengan membuat serangkaian dokumen yang mendukung jalannya administrasi keuangan BLUD. Dokumen tersebut meliputi Rencana Kerja Anggaran (RKA) dan Dokumen Pengelolaan Anggaran (DPA) yang pelaksanaannya dibantu oleh operator BLUD. Ketiga, tata kelola akuntabilitas BLUD dilakukan dengan melakukan penilaian kinerja dan keterserapan keuangan melalui langkah menetapkan indikator kinerja dan keuangan, penilaian kinerja dan keuangan, serta klarifikasi dan pencarian solusi untuk memperbaiki proses yang ada.Kata kunci: Tata kelola Organisasi; Keuangan; Akuntabilitas; Pembelajaran Berbasis Industri.

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