scholarly journals Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

2014 ◽  
Vol 8 (1) ◽  
pp. 48
Author(s):  
Ria Sandra Alimbudiono ◽  
Dwi Suhartini
Keyword(s):  
Group Discussion ◽  
Environmental Awareness ◽  
Deep Understanding ◽  
Environmental Accounting ◽  
Environmental Damage ◽  
General Data ◽  
Different Levels ◽  
Collection Methods ◽  
Public Accountant

This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.

scholarly journals An Assessment of Environmental Awarness:The Role of Ethic Education

2019 ◽  
Vol 2 (2) ◽  
pp. 225
Author(s):  
Indri Murniawaty
Keyword(s):  
Direct Effect ◽  
Environmental Awareness ◽  
Economic Education ◽  
Environmental Knowledge ◽  
Environmental Damage ◽  
Ethical Knowledge ◽  
The Subject ◽  
Students Attitudes ◽  
The Universe

Environmental damage that occurred in Indonesia in the last three decades is due to human behavior by exploiting and depleting the universe in order to meet the interests and needs of human’s life. The objectives of this research were (1) to find out the direct effect of the students’environmental knowledge towards the environmental awareness, (2) to find out the indirect effect of the students' environmental knowledge towards the environmental awareness through ethics, (3) to find out the direct effect of student's ethics on environmental awareness. The sample of this research was the students of economic education who hadlearned the subject of environmental education. The researcher used a quantitative approach with explanatory research design to explain the state of each variable. Two things that contribute to environmental awareness were ethics and environmental knowledge. The results of this study showed that environmental and ethical knowledge significantly influenced environmental awareness. The environmental knowledge will shape students' attitudes and ethics towards the environment.

scholarly journals Peran Badan Permusyawaratan Desa dalam Pengelolaan Aset Desa

2020 ◽  
Vol 12 (1) ◽  
pp. 109-122
Author(s):  
Mahenda Erarefra Putra ◽  
Aprina Nugrahesthy Sulistya Hapsari
Keyword(s):  
National Development ◽  
Deep Understanding ◽  
Educational Background ◽  
Interview Method ◽  
Depth Interview ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Collection Methods ◽  
Assets Management

This study aims to describe the role of Badan Permusyawaratan Desa (BPD) in village assets management in Purworejo village, Purworejo Klampok sub-district, Banjarnegara Regency. Village assets are interesting to study because of the phenomena that occur indicate weaknesses in village assets management. On the other hand, village assets are an inseparable part of the government's efforts to increase village values ??and advance national development. This study uses a qualitative descriptive approach with in-depth interview method and observation as data collection methods. The participants in this study are members of BPD 2018-2024 and members of the community involved in village assets management. The results of this study indicated that the role of BPD in village assets management are apparent in all stages, especially in the stages of planning, procurement, transfers, administration, reporting and supervision. However, the role of the BPD is not too optimal due to constraints related to limited human resources, especially regarding each BPD members’ educational background and their availability of time. In addition, the community itself still does not have a deep understanding of the role of BPD, so they feel that they have not been directly affected by the existence of BPD.

Value-driven issues throughout the development of sociological theory

2020 ◽  
pp. 147-160
Author(s):  
Gulbarshyn Chepurko ◽  
Valerii Pylypenko
Keyword(s):  
Social Interactions ◽  
Social System ◽  
Sociological Theory ◽  
Social Scientists ◽  
Social Sphere ◽  
Technological Advances ◽  
The Social ◽  
The Individual ◽  
Different Levels

The paper examines and compares how the major sociological theories treat axiological issues. Value-driven topics are analysed in view of their relevance to society in times of crisis, when both societal life and the very structure of society undergo dramatic change. Nowadays, social scientists around the world are also witnessing such a change due to the emergence of alternative schools of sociological thought (non-classical, interpretive, postmodern, etc.) and, subsequently, the necessity to revise the paradigms that have been existed in sociology so far. Since the above-mentioned approaches are often used to address value-related issues, building a solid theoretical framework for these studies takes on considerable significance. Furthermore, the paradigm revision has been prompted by technological advances changing all areas of people’s lives, especially social interactions. The global human community, integral in nature, is being formed, and production of human values now matters more than production of things; hence the “expansion” of value-focused perspectives in contemporary sociology. The authors give special attention to collectivities which are higher-order units of the social system. These units are described as well-organised action systems where each individual performs his/her specific role. Just as the role of an individual is distinct from that of the collectivity (because the individual and the collectivity are different as units), so too a distinction is drawn between the value and the norm — because they represent different levels of social relationships. Values are the main connecting element between the society’s cultural system and the social sphere while norms, for the most part, belong to the social system. Values serve primarily to maintain the pattern according to which the society is functioning at a given time; norms are essential to social integration. Apart from being the means of regulating social processes and relationships, norms embody the “principles” that can be applied beyond a particular social system. The authors underline that it is important for Ukrainian sociology to keep abreast of the latest developments in the field of axiology and make good use of those ideas because this is a prerequisite for its successful integration into the global sociological community.

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Peran Nenek dalam Peningkatan Cakupan ASI Eksklusif di Desa Bangunjiwo Kasihan Bantul

2017 ◽  
Vol 19 (1) ◽  
pp. 68-78
Author(s):  
Rahmad Nugroho ◽  
Waryana Waryana ◽  
Irianton Aritonang
Keyword(s):  
Focus Group ◽  
Observational Study ◽  
Breast Feeding ◽  
Group Discussion ◽  
Cultural Factors ◽  
Working Mother ◽  
Data Presentation ◽  
Exclusive Breast Feeding ◽  
And Training

Background: The problem of low exclusive breast feeding achievement in Indonesia is caused by social cultural factors, i.e. the minimal understanding of expecting mother, family, society, and health servant with the exclusive breast feeding. The husband’s and grandmother’s motivation will influence on successful breast feeding. Objective: This study is aimed to reveal the exclusive breast feeding achievement ang the role of grandmother. Method: This is an observational study. The researcher observes the society phenomena in Bangunjiwo Village, Bantul Regency. The subjects of the study are: 1) grandmothers aging ≥ 55 yeras old, 2) breast feeding mothers, and 3) Posyandu cadres. The data are collected by the focus group discussion, detail interview, and documentation.The instruments of the study are FGD, stationaries, tape recorder, and camera. The data are analyzed from the preparation of transcript, data reduction, data presentation, and conclusion. Results: the success of breast feeding is motivated by grandmother’s role, i.e. 1) suggesting, 2) motivating, 3) caring, 4) reminding when mother goes out, 5) giving the stored mother’s milk for working mother, and midwive’s explanation and training for expecting mother. Conclusion: The role of grandmother in exclusive breast feeding will increase: 1) mother’s understanding of breast feeding advantages, 2) mother’s awareness of exclusive breast feeding, and 3) mother’s attitude of exclusive breast feeding. Therefore, a breast feeding mother will be able to increase in practicing exclusive breast feeding by: 1) overcoming obstacles, 2) consuming balanced nutrition, 3) maintaning health and drinking herb. Finally, these will influence the succssful exclusive breast feeding.   Keywords: exclusive breastfeeding, The role of grandmother, mother’s attitude

Etos Kerja Islam Dan Ketahanan Usaha Kerajinan Tangan

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Ahmad Ubaidillah ◽  
Misbahul Khoir
Keyword(s):  
Group Discussion ◽  
Scientific Methods ◽  
Analysis Techniques ◽  
Religious Rituals ◽  
The People ◽  
Depth Interview ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The Village ◽  
Collection Methods

The objectives of research include; first, to describe what local Islamic working ethos are as the basis for the resilience of songkok, whip and slap handicraft businesses in Serah Panceng Gresik Village. Second, to describe the resilience of the songkok, whip and slap handicraft business in the village of Serah Panceng Gresik. This study is a qualitative-descriptive study with the aim of understanding the phenomena experienced by the subject of research including behavior, perception, motivation, and action holistically by utilizing various scientific methods. Data collection methods include; Observation, In-depth Interview or Focus Group Discussion, Documentation. Data analysis techniques include: processing and preparing data for analysis, reading the entire data, analyzing in more detail by coding data, considering detailed instructions that can help the coding process, giving descriptions that will be presented in the report, interpreting and interpreting data. The results showed that in Serah Village local Islamic working ethos were preserved by the community, such as alms giving, reading dziba', reading tahlil, attending haul akbar, and reading sholawat together every Friday. Although in the tradition it does not involve songkok, whip, and slap directly, there is a good impact to support the resilience of songkok, but not whip, and slap production. Religious rituals by praying together asking Allah to facilitate and carry out business in production songkok, whip, and slap are an expression of gratitude for what God gave to the people of Serah Village. All economic activity done by Serah community is meant to get God’s willing. Keywords: Islamic Working Ethos, Handicraft Businesses

Ч. АЙТМАТОВДУН ЧЫГАРМАЛАРЫНДАГЫ ЖАЛПЫ АДАМЗАТТЫК БААЛУУЛУКТАРДЫН МААНИСИ ЖАНА ЖАШ МУУНДАРДЫ ТАРБИЯЛООДОГУ ОРДУ

2020 ◽  
pp. 164-167
Author(s):  
Айнура Байтокова
Keyword(s):  
Deep Understanding ◽  
Cultural Development ◽  
Point Of View ◽  
Human Values ◽  
Spiritual Values ◽  
Future Teachers ◽  
Youth Education ◽  
Spiritual World ◽  
Universal Values

Аннотация. Макала учурдагы актуалдуу проблемалардын бири болгон жаш муундарда жалпы адамзаттык баалуулуктарды тарбиялоо. Макалада Ч. Айтматовдун чыгармаларындагы баалуулуктардын мааниси жана алардын жаш муундарды тарбиялоодогу орду жөнүндө маселени козгойт. Өзгөчө жаңы социалдык экономикалык өзгөрүүлөр менен жаш муундардын адеп-ахлактык, руханий дүйнөсү өзгөрүүдө. Бул жагдайдан алып караганда коомдун социалдык-маданий жактан андан ары өнүгүүсү үчүн башкы бириктирүүчү факторлордон болуп жаш муундардагы жалпы адамзаттык баалуулуктарды калыптандыруу маселеси биринчи орунга чыгат. Болочок мугалимдердин кесиптик билим алуусунда жалпы адамзаттык баалуулуктарды терең түшүнүүсү, алардын келечектеги кесиптик даярдыгына жардам берет. Демек, аларга жалпы адамзаттык баалуулуктарды сиңирүү абдан маанилүү учур талабы экендигин көрөбүз. Түйүндүү сөздөр: жалпы адамзаттык баалуулуктар, адамгерчилик, адеп-ахлак, руханий баалуулуктар, учурдагы көйгөйлүү маселелер, жаш муундар, базар экономикасы ж.б... Аннотация. В статье затронута одна из актуальных проблем современности – достойное воспитание молодого поколения. Статья рассматривает проблематику воспитания молодежи и формирования общечеловеческих ценностей. В статье речь идет о роли произведений Чингиза Айтматова в воспитании молодежи. В условиях перехода в новый социально-экономический период меняется нравственно-духовный мир молодежи, в том числе у студентов. С этой точки зрения на первый план выходит задача формирования общечеловеческих ценностей, которые должны стать главным объединяющим фактором дальнейшего социокультурного развития общества. Обогащение опыта глубокого понимания общечеловеческих ценностей у будущих педагогов в профессиональном обучении способствует формированию подготовленности будущих педагогов профессионального обучения в будущем, также важно привить в них систему общечеловеческих ценностей. Ключевые слова: общечеловеческие ценности, гуманность, нравственно-этические принципы, духовные ценности, рыночная экономика. Annotation. the article touches on one of the pressing problems of our time - the decent education of the younger generation. The article considers the issues of youth education and the formation of universal values. The article deals with the role of the works of Chingiz Aitmatov in the education of youth. With the transition to a new socio- economic period, the moral and spiritual world of young people is changing, including among students. From this point of view, the task of creating universal human values comes to the forefront, which should become the main unifying factor in the further socio-cultural development of society. The enrichment of the experience of a deep understanding of human values in future teachers contributes to the formation of preparedness of future teachers of vocational training in the future, it is also important to instill in them a system of universal values. Keywords: universal values, humanity, thinker, wise, moral and ethical principles, spiritual values, market economy.

РЕГІОНАЛЬНИЙ МИТЕЦЬ В ІНОКУЛЬТУРНОМУ СЕРЕДОВИЩІ: ПРОБЛЕМА ФУНКЦІОНУВАННЯ

2020 ◽  
pp. 152-158
Author(s):  
Admink Admink ◽  
Сергій Виткалов ◽  
Валентина Вігула
Keyword(s):  
Local Government ◽  
Cultural Practices ◽  
Local Population ◽  
Government Reform ◽  
Different Levels

Розглядається організаційно-культурна діяльність одного з помітних у регіональному просторі Західного Полісся фотомитця – Олександра Купчинського, а саме виставковий її вектор, втілений в презентації артефактів світового фотомистецтва; видавничий, розглянутий у  контексті  друку  різноманітних  фотоальбомів  із  творів експонентів, організація творчих зустрічей художньої інтелігенції міста з питань обговорення актуальних питань культурного розвитку, заснування фотоклубу тощо. Доводиться, що втрата зв’язку з Батьківщиною, у якій би формі це не відбувалося, не дозволяє митцю творчо самореалізуватися повною мірою. The importance and problematic range of local government reform in the regions of the country and ways of its solution in the field of culture are analyzed. The most effective steps are proposed for management structures at different levels to change attitudes of both the management and the local population regarding different cultural practices. Emphasis is placed on the role of sectoral methodological services in the implementation of this reform. The experience of other countries in activating the local population in this process is emphasized. An attempt has been made to offer effective, in the authors' opinion, solutions to the reform. Emphasis is placed on the educational factor.

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