scholarly journals AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY

2020 ◽  
Vol 3 (1) ◽  
pp. 52
Author(s):  
Nikmatuniayah Nikmatuniayah ◽  
Resi Yudhaningsih ◽  
Lilis Mardiana
Keyword(s):  
Financial Reporting ◽  
Asset Management ◽  
Financial Management ◽  
Research Method ◽  
Qualitative Approach ◽  
The State ◽  
Four Dimensions ◽  
Ecological Economic ◽  
Pragmatic Research ◽  
Enterprise Theory

<em>This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.</em>

scholarly journals PERILAKU KEUANGAN KELUARGA DENGAN PENDEKATAN SAKINAH FINANCE DALAM MEWUJUDKAN STABILITAS SISTEM KEUANGAN

2020 ◽  
Vol 3 (2) ◽  
pp. 195-206
Author(s):  
Eny Latifah ◽  
Invony Dwi Aprilisanda
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Research Method ◽  
Financial System ◽  
Qualitative Approach ◽  
The State ◽  
Financial Behavior ◽  
Family Finance ◽  
The Stability

This study aims to determine the financial behavior of Muslim families by using the sakinah finance approach which specifically creates the stability of the internal family financial system and in general creates the financial stability of the State. This research method uses a qualitative approach that is descriptive. This study describes the behavior of Islamic family finance by combining the analysis of interview results and observations obtained from family accounting. The results showed that not all of the Muslim families applied the sakinah finance approach in family financial management so that the family's financial stability was often unstable and triggered debt and made a mortgage on their property.

TANTANGAN DAN PENGUATAN IDEOLOGI PANCASILA DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0

2019 ◽  
Vol 2 (02) ◽  
pp. 66-78
Author(s):  
Nurul Fadilah
Keyword(s):  
Content Analysis ◽  
National Identity ◽  
Data Analysis ◽  
Data Collection ◽  
Human Resources ◽  
Research Method ◽  
Industrial Revolution ◽  
Qualitative Approach ◽  
The State ◽  
Way Of Life

The ideology of Pancasila as a way of life, the basis of the state, and national identity has a various challenge from time to time so that the existence of Pancasila as an Ideology must be maintained, especially in industrial revolution 4.0. The research method used is a qualitative approach by doing study of literature. In data collection the writer used documentation while in techniques data analysis used content analysis, inductive and descriptive. Results of the research about challenges and strengthening of the Pancasila Ideology in facing the era of the industrial revolution 4.0 are: (1)  grounding Pancasila, (2) increasing professional human resources based on Pancasila’s values, (3) maintaining the existence of Pancasila as the State Ideology.

scholarly journals PENETAPAN POSISI DI BENAK KONSUMEN (POSITIONING) MUSEUM NEGERI NTB BERDASAR PERSEPSI PENGUNJUNG

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Kurnia Khairany
Keyword(s):  
Content Analysis ◽  
Research Method ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
The State ◽  
Analysis Method ◽  
The Public ◽  
Visitor Perceptions ◽  
Content Analysis Method ◽  
State Museum

This study aimed to determining the positioning of the State Museum of West Nusa Tenggara based on visitor’s perception. The research method used was qualitative approach with data collecting through interview, observation and documentation. Informants is selected by accidental sampling technique. Data  from  interviews  with 20  informants  were  analyzed  using content analysis method. The  results  showed  that  the  State  Museum  of  West  Nusa  Tenggara  hada positioning as edutainment with dimensions of value, uniqueness, credibility, sustainability and conformity. The museum should consider the desire and needs of visitors with the main purpose of the museum, which is to present the mission of education as well as entertainment to the public. Thus, the Museum of West Nusa Tenggara is expected to be a place to gain knowledge and experience as well as recreation that reaches all levels of society. The most important contribution of this study is the positioning model of the State Museum of West Nusa Tenggara based on the perception of visitors i.e. edutainment concept to become a pioneer for further empirical research. It is expected that in the future the managerial of West Nusa Tenggara State Museum can increase visit to the museum. Keywords: Museum, positioning, visitor perceptions, edutainment

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 RESTRUKTURISASI ORGANISASI PADA SEKERTARIAT DAERAH KABUPATEN ENDE PROVINSI NUSA TENGGARA TIMUR

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Pius Mithe ◽  
Heru Nurasa ◽  
Sawitri Budi Utami
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Organizational Restructuring ◽  
Organizational Model ◽  
Government Organization ◽  
Physical Infrastructure

This paper discusses the process of organizational restructuring that occurred at the Regional Secretariat of Ende District as a result of the policy of regional apparatus arrangement in Ende District, East Nusa Tenggara Province. Although it has gone through various changes, a number of regulatory tools have been replaced with the consequences of changing the concept of organizational restructuring from downsizing to rightsizing, but have not been able to significantly improve the performance of the Regional Secretariat of Ende District. In this study the author uses the concept of restructuring derived from the 4R theory (Gouilarrt & Kelly, 1995) with the indicators namely building an organizational model, integrating physical infrastructure, and redesigning the work architecture. The research method used is descriptive with a qualitative approach that is carried out through observation and interviews and reinforced secondary data studies from relevant agency documents and the results of previous competent research. The results show that indicators build economic models, integration of physical infrastructure, and redesign the work architecture have not run optimally. The restructuring was apparently not balanced with the availability of human resources and pre-facility facilities as well as good financial management . Keywords: Regional Secretariat of Ende District, Restructuring, Local Government Organization

scholarly journals Penerimaan Pengguna Instagram terhadap Analogi Visual Seksualitas dengan Makanan oleh Influencer Instagram

2020 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Intan Rigita Rizki Fauzia
Keyword(s):  
Literature Review ◽  
Everyday Life ◽  
Sex Education ◽  
Research Method ◽  
Qualitative Approach ◽  
The State ◽  
Traditional Media ◽  
Education Material ◽  
Depth Interviews ◽  
Visual Analogy

This research focuses on the acceptance of Instagram users to the visual analogy of sexualitywith food by Instagram influencers when delivering sex education material that is stillconsidered taboo in Indonesia. By using a qualitative approach and a type of descriptiveresearch, this research focuses on the meaning received by the nine informants who haveparticipated. The research method used is Reception Analysis with in-depth interviews as datacollection technique. The literature review used is a visual analogy to explain the taboo aboutsexuality, sexuality in Indonesia, problems of formal sex education, symbolic construction ofsexuality in traditional media, and sexuality content that appears on Instagram social media.The findings of this study indicate that the informants interpret the visual analogy of sexualitybased on the concept of heteronormativity in everyday life. Then, stereotypes about sexualitythat develop in the community also become a reference when they answer questions. Theperception of the state of Indonesia as homophobic and transphobic country, but when facedwith a visual analogy in the form of food, the informants did not object to the existence ofLGBT groups or to the concept of homosexuality

scholarly journals Characteristics of Policies Regarding the State Financial Accountability Agency the House of Representatives of the Republic of Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 46-55
Author(s):  
A. Junaidi Auly ◽  
Bahrullah Akbar ◽  
Didik Suhardi ◽  
Nirva Diana
Keyword(s):  
Qualitative Methods ◽  
House Of Representatives ◽  
Research Method ◽  
Causal Theory ◽  
Qualitative Approach ◽  
The State ◽  
Financial Accountability ◽  
Research Themes ◽  
Research Findings ◽  
The Republic

This study explains the characteristics of the policies of the State Financial Accountability Board of the People's Representative Council of the Republic of Indonesia, from now on referred to as BAKN. The research method in this research uses qualitative methods. A qualitative approach is used because of the method's relevance to research themes related to accountability state finances Accountability. The theory used is the theory of implementation proposed by Mazmanian and Sabatier. The research findings show that from the policy characteristics, the MD3 policy by BAKN still does not have clarity and consistency, including the continued existence of BAKN, which could have been dissolved as in the previous year. This policy still does not fulfill the causal theory in which the policy as a basis always does not comply with the substance of the purpose of the establishment of BAKN.

scholarly journals PERBAIKAN PELAPORAN KEUANGAN DESA MELALUI INOVASI SISTEM E-VILLAGE BUDGETING DI KABUPATEN BANYUWANGI

BISMA ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 223
Author(s):  
Dewi Ayu Puspita
Keyword(s):  
Financial Reporting ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Financial Application ◽  
Village Government ◽  
The Village

Act No. 6 of 2014 allows village government to be more independent in managing its government system and resources, including its financial and asset management. Village fund allocation sourced from the local government budget of Banyuwangi Regency was increased from Rp 83 billion in 2016 to Rp 148.6 billion in 2017. Village fund from the central government was also increased to Rp 172 billion in 2017. To maintain local budget management, Banyuwangi Government initiated e-village budgeting, a financial application software as an integrated online village budgeting. This research uses descriptive qualitative approach. The units of analysis are Sembulung Village in Cluring District and Jajag Village in Gambiran District, Banyuwangi. Primary and secondary data were sourced from literature study, depth interview, and direct observation using purposive sampling technique. The results show that before implementing e-village budgeting, the village fund management was high in cost and inefficient. The financial statements will automatically be generated by the e-village budgeting system. This system makes financial management easier to perform and is more accountable. As a result, the village fund was used effectively to increase local people’s prosperity and quality of life. Keywords: E-village Budgeting, Financial Reporting, Village Fund, Banyuwangi Regency

scholarly journals Pengaturan Pengelolaan Dan Pengawasan Keuangan Negara Terhadap Badan Usaha Milik Negara (BUMN)

INICIO LEGIS ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 153-163
Author(s):  
Akbar Baitullah ◽  
Indah Cahyani
Keyword(s):  
Financial Management ◽  
Research Method ◽  
The State ◽  
Research Approach ◽  
Finance Law ◽  
State Finance ◽  
State Capital ◽  
Legal Arguments ◽  
The Difference ◽  
Business Entities

 Badan Usaha Milik Negara atau BUMN merupakan salah satu badan usaha berbentuk perusahaan yang dimiliki oleh negara yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara langsung yang berasal dari kekayaan negara yang dipisahkan. Problematika yaitu adanya konflik hukum atau disharmonisasi antar peraturan perundang-undangan terkait pola pengawasan pada BUMN tersebut, utamanya pada pengelolaan keuangan. Metode penelitian yang digunakan adalah normatif, penelitian ini dilakukan dengan tujuan untuk memberikan argumentasi hukum. Adapun pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan (Statute Approach) dan Pendekatan Kasus (Case Approach).  Penelitian ini menghasilkan Pertama, berdasarkan konflik hukum yang ada sangat penting untuk membuat aturan terkait penyertaan modal negara yang sudah dilaksanakan terhadap BUMN. Kedua, ketidakpastian hukum karena perbedaan istilah BUMN antara Undang-Undang Keuangan Negara dengan Undang-Undang BUMN perlu ditegaskan kembali terkait BUMN sebenarnya berstatus negeri atau swasta.Kata kunci: Pengelolaan Keuangan Negara, Pengawasan BUMN                                                                                                            ABSTRACTState Owned Enterprises or BUMN are business entities in the form of companies owned by the state whose entire or most of the capital is owned by the state through direct investment originating from separated state assets. The problem is that there is a legal conflict or disharmony between laws and regulations related to the supervision pattern in the BUMN, especially in financial management. The research method used is normative, this research was conducted with the aim of providing legal arguments. The research approach used is the statutory approach and the case approach. This research results first, based on the existing legal conflicts, it is very important to make rules related to the participation of state capital that have been implemented for SOEs. Second, legal uncertainty due to the difference in the term BUMN between the State Finance Law and the BUMN Law needs to be reaffirmed regarding BUMN actually having a public or private status.Keywords: State Financial Management, BUMN Suprvision

scholarly journals ANALISIS EFISIENSI PENERAPAN TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA SEKRETARIAT DAERAH KOTA METRO PROVINSI LAMPUNG

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Lidanna Dian Kurnia
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Research Method ◽  
Cost Effective ◽  
Highly Efficient ◽  
Cash Transaction ◽  
Quantitative Descriptive ◽  
Valid Proof ◽  
Descriptive Method

Implementation of non-cash transactions in each region are different, both constraints and applications. The non-cash transaction system is considered to be more practical, efficient, easy, even able to support the economy through increased money circulation speed. The implementation of this non-cash system is one of the forms to realize the financial management that is transparent, accountable, effective and efficient. The aim of this study is empirically to know the efficiency of the implementation of non-cash transactions in regional financial management at Metro District. The research method used is a quantitative descriptive method. The results showed that the implementation of the non-cash transactions in regional financial management at Metro City, Lampung Province provides many benefits namely transactions become highly efficient and also effective. The advantage of implementing a non-cash transaction system is that the use of all transaction flows can be traced so that it is more accountable because all transactions are backed by valid proof; treasurer does not have to hold cash with varying risks of crime, loss and error counts; avoiding financial abuse in regional devices; more efficient usage of budgets and more controlled cash-in flows; improve internal control of cash management and simplify billing acceptance. In addition, non-cash transactions tend to be more cost-effective when compared to the use of cash transactions with kartal money, banknotes or coins and accelerate the implementation of book close as well as financial reporting and guaranteed reliability.Keywords: Efficiency, Non-Cash Transactions

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