SINERGISITAS AKADEMISI DAN PRAKTISI AKUNTAN FORENSIK DALAM MENGHASILKAN BIBIT UNGGUL AKUNTAN FORENSIK

2021 ◽  
Vol 7 (2) ◽  
pp. 235-246
Author(s):  
Rafles Ginting ◽  
Fera Damayanti
Keyword(s):  
Curriculum Design ◽  
Sampling Method ◽  
Sample Selection ◽  
Phenomenological Approach ◽  
Design Strategy ◽  
Cluster Sampling ◽  
Government Institutions ◽  
Open Coding ◽  
Axial Coding ◽  
Depth Interviews

ABSTRAKPenelitian ini bertujuan untuk menganalisis respons pemakai lulusan akuntan forensik terhadap fenomena ketidaksinkronan antara peran akademisi dan praktisi akuntan forensik dan untuk mengungkapkan praktik kolaborasi antara peran akademisi dan praktisi akuntan forensik dalam menghasilkan bibit unggul yang kompeten dan mampu melakukan pendeteksian fraud dalam memberantas fraud. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Pemilihan sampel pada penelitian ini menggunakan metode cluster sampling. Pengumpulan data dilakukan melalui pengamatan dan wawancara mendalam. Analisis data dilakukan dengan pengkodingan dalam beberapa tahapan, yaitu open coding, axial coding, dan selektif coding. Hasil penelitian ini adalah secara konseptual terdapat ketidakpuasan yang dialami oleh pemakai lulusan karena kurikulum pada perguruan tinggi belum dapat mencetak lulusan dengan kompetensi yang dibutuhkan oleh pemakai lulusan. Kaum akademisi dan praktisi dapat berkolaborasi secara khusus dalam menciptakan suatu strategi perancangan kurikulum, sehingga dapat dihasilkan lulusan unggul yang mampu bersaing dan melakukan pendeteksian dan pengungkapan fraud pada lapangan kerja di lembaga pemerintahan tempat pengabdian. ABSTRACTThis study aims to analyze the response of users of forensic accountants graduates to the phenomenon of asynchronous between the roles of academics and practitioners of forensic accountants and to reveal the practice of collaboration between the roles of academics and practitioners of forensic accountants in producing superior seeds who are competent and able to detect fraud in eradicating fraud. This research is qualitative with a phenomenological approach. The sample selection in this study used the cluster sampling method. Data was collected through observation and in-depth interviews. Data analysis was carried out by coding in several stages, namely open coding, axial coding, and selective coding. The results of this study are conceptually there is dissatisfaction experienced by graduate users because the curriculum at universities has not been able to produce graduates with the competencies required by graduate users. Academics and practitioners can collaborate specifically in creating a curriculum design strategy, so that superior graduates can be produced who are able to compete and detect and disclose fraud in employment in government institutions where they are dedicated.

scholarly journals PENGARUH BUDAYA, SUMBERDAYA MANUSIA, DAN AGAMA TERHADAP KEMISKINAN DI KABUPATEN PIDIE JAYA

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Benazir Benazir
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Sample Selection ◽  
Sampling Technique ◽  
Cluster Sampling ◽  
Services Sector ◽  
Cultural Variables ◽  
Spss Software ◽  
The Government ◽  
Analytical Tools

This research was conducted to determine the effect of culture, human resources and religion on poverty, with a sample of 100 people in Pidie Jaya Regency. Sampling technique using cluster sampling method. Analytical tools used are multiple linear regression and analysis path using SPSS software version 24 for windows. The criteria used in the sample selection are based on statistical data of Pidie Jaya Regency which are grouped into 3 categories, namely agriculture as much as 50 percent, trade and services sector as much as 43 percent, and the rest in the industry 7 percent. This study found that the variables of human and religious resources have a significant effect on poverty, while cultural variables have no significant effect on poverty. Indirectly, cultural variables have a significant effect on poverty that is through the variables of human resources and religious variables. The results of this study indicate that together variables culture, human resources, and religion have a significant effect on poverty in Pidie Jaya regency. Islamic Economics provides solutions to alleviate poverty in Pidie Jaya through hard work, distributing wealth through the distribution of Zakat, infaq and alms and through wakaf and through the improvement of human resources, so that poverty in Pidie Jaya regency must be considered by the government, both local government and government center.

scholarly journals Analysis of Household Financial Management for Work from Home Affected Employees (Case Study on Employees of Insurance Industry Companies in Surabaya)

2020 ◽  
Vol 4 (2) ◽  
pp. 105-112
Author(s):  
Ninnasi Muttaqiin
Keyword(s):  
Financial Management ◽  
Sampling Method ◽  
Insurance Industry ◽  
Sample Selection ◽  
Retirement Planning ◽  
Household Consumption ◽  
Household Savings ◽  
Work From Home ◽  
Depth Interviews

This study was conducted to examine the effect of work from home policy caused by coronavirus epidemic on household financial management of insurance industry employees in Surabaya. This study uses a qualitative method by conducting interviews. The variables used are household consumption, household savings, household investment, household insurance, and retirement planning. The sample selection using purposive sampling method, obtained seven sources who then provide answers to questions during in-depth interviews. The results showed that the work from home policy had a very significant effect on the condition of household financial management in the variables of household consumption, household savings, and household investment. On the other hand, work from home policy does not really affect household insurance management and retirement planning for employees of the insurance industry in Surabaya.

Archival knowledge in the field of personal archiving: an exploratory study based on grounded theory

2020 ◽  
Vol 77 (1) ◽  
pp. 19-40
Author(s):  
Tiyang Huang ◽  
Rui Nie ◽  
Yue Zhao
Keyword(s):  
Grounded Theory ◽  
Design Methodology ◽  
Theoretical Framework ◽  
Integration Model ◽  
Knowledge Application ◽  
Content Type ◽  
Open Coding ◽  
Axial Coding ◽  
Depth Interviews ◽  
Interactive Factors

PurposeThe purpose of this paper is to propose a theoretical framework to illustrate the archival knowledge applied by archivists in their personal archiving (PA) and the mechanism of the application of archival knowledge in their PA.Design/methodology/approachThe grounded theory methodology was adopted. For data collection, in-depth interviews were conducted with 21 archivists in China. Data analysis was performed using the open coding, axial coding and selective coding to organise the archival knowledge composition of PA and develops the awareness-knowledge-action (AKA) integration model of archival knowledge application in the field of PA, according to the principles of the grounded theory.FindingsThe archival knowledge involved in the field of PA comprises four principal categories: documentation, arrangement, preservation and appraisal. Three interactive factors involved in archivists' archival knowledge application in the field of PA behaviour: awareness, knowledge and action, which form a pattern of awareness leading, knowledge guidance and action innovation, and archivists' PA practice is flexible and innovative. The paper underscored that it is need to improve archival literacy among general public.Originality/valueThe study constructs a theoretical framework to identify the specialised archival knowledge and skills of PA which is able to provide solutions for non-specialist PA and develops an AKA model to explain the interaction relationships between awareness, knowledge and action in the field of PA.

scholarly journals PENDIDIKAN SEKSUAL DALAM MEMBENTUK PERILAKU SEKSUAL POSITIF PADA REMAJA DAN IMPLIKASINYA TERHADAP KETAHANAN PSIKOLOGI REMAJA

2015 ◽  
Vol 21 (3) ◽  
pp. 163
Author(s):  
Leafio Rinta
Keyword(s):  
Sexual Behavior ◽  
Sexual Education ◽  
Guidance And Counseling ◽  
Psychological Resilience ◽  
Adolescent Sexual Behavior ◽  
Open Coding ◽  
Axial Coding ◽  
The Impact ◽  
Depth Interviews

The purpose of this study was to find and determined the role and impact of sexual education in forming positive sexual behavior of adolescents and its implications for adolescent psychological resilience. This study used a qualitative approach with grounded theory procedures. Collecting data used in-depth interviews in seven respondents which consist by five guidance and counseling teacher and the rest was student which active as a peer counselor at the Adolescents Information and Counseling Center. The data analyzed through the coding phase namely open coding, and axial coding. The results of this study demonstrated the role of sexual education in support of adolescent psychological resilience was (1) in answering the curiosity of youth by providing appropriate information about adolescent sexuality and (2) in forming a positive attitude in facing early and premarital adolescent sexual behavior. The impact of sexual education for adolescent psychological resilience was ultimately create adolescents that have positive sexual behaviour and create psychological resilience in terms of adolescent sexual behavior.

scholarly journals Pengalaman Anak Jalanan Usia Remaja Dalam Perilaku Inhalasi Lysergic Acid Diethylamide

2019 ◽  
Vol 2 (2) ◽  
pp. 40
Author(s):  
Chatarina Suryaningsih ◽  
Soleha Hendarsyah
Keyword(s):  
Sampling Method ◽  
Deviant Behavior ◽  
Street Children ◽  
Phenomenological Approach ◽  
Lysergic Acid ◽  
Lysergic Acid Diethylamide ◽  
Street Child ◽  
Research Themes ◽  
Field Notes ◽  
Depth Interviews

Seorang anak bisa menjadi anak jalanan tentu mempunyai hal yang melatarbelakangi dalam kehidupannya. Sehingga anak jalanan sangat rentan untuk terjerumus kedalam perilaku menyimpang salah satunya adalah perilaku inhalasi zat adiktif seperti Lysergic Acid Diethylamide (LSD). Tujuan penelitian ini untuk mengeksplorasi dan menggambarkan pengalaman anak jalanan usia remaja dalam perilaku inhalasi LSD. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi deskriptif untuk menggambarkan pengalaman anak jalanan usia remaja dalam perilaku inhalasi LSD. Empat partisipan terpilih dengan menggunakan metode purvosive sampling dan memenuhi kriteria anak jalanan yang berpengalaman melakukan perilaku inhalasi LSD di daerah Contong dan Cimindi kota Cimahi. Pengumpulan data dilakukan melalui wawancara mendalam dan dilengkapi dengan catatan lapangan, sesuai dengan tempat yang telah disepakati oleh peneliti dan partisipan. Wawancara mendalam direkam kemudian dibuat transkrip verbatim dan dianalisis dengan menggunakan metode Colaizzi. Hasil penelitian menggambarkan pengalaman anak jalanan usia remaja dalam perilaku inhalasi Lysergic Acid Diethylamide dengan berbagai pengalamannya. Hasil penelitian ini menghasilkan 4 tema penelitian yaitu : 1. Faktor penyebab menjadi anak jalanan, 2. Faktor penyebab anak melakukan perilaku mengelem, 3. Dampak yang ditimbulkan ketika anak jalanan mengelem, 4. Stigma terhadap perilaku mengelem anak jalanan. Kata kunci: pengalaman anak jalanan, remaja, perilaku inhalasi lysergic acid diethylamideThe Experience of Street Children in Their Teens in Lysergic Acid Diethylamide Inhalation BehaviorAbstractA child can be a street child certainly has a background in his life. So that street children are very susceptible to fall into deviant behavior, one of which is the inhalation behavior of addictive substances such as Lysergic Acid Diethylamide (LSD). The purpose of this study is to explore and describe the experiences of street children in their teens in LSD inhalation behavior. This type of research is a qualitative research with a descriptive phenomenological approach to describe the experience of street children in their teens in LSD inhalation behavior. Four participants were selected using a purposive sampling method and fulfilled the criteria of street children who experienced inhaled LSD behavior in the Contong and Cimindi areas of Cimahi city. Data collection was carried out through in-depth interviews and supplemented with field notes, according to the place agreed upon by the researchers and participants. In-depth interviews were recorded and then verbatim transcripts were made and analyzed using the Colaizzi method. The results of this study describe the experiences of teenage street children in inhalation behavior of Lysergic Acid Diethylamide with various experiences. The results of this study resulted in 4 research themes, namely: 1. Factors that cause street children to be, 2. Factors that cause children to glue behavior, 3. Impacts caused when street children glue, 4. Stigma on the behavior of gluing street children. Keywords: experience of street children, adolescents, lysergic acid diethylamide inhalation behavior

Understanding Why Older People Develop a Wish to Die

Crisis ◽  
2011 ◽  
Vol 32 (4) ◽  
pp. 204-216 ◽  
Author(s):  
M. L. Rurup ◽  
H. R. W. Pasman ◽  
J. Goedhart ◽  
D. J. H. Deeg ◽  
A. J. F. M. Kerkhof ◽  
...  
Keyword(s):  
Older People ◽  
Cohort Studies ◽  
Conceptual Framework ◽  
Life Events ◽  
Traumatic Life Events ◽  
Quantitative Studies ◽  
Wish To Die ◽  
Open Coding ◽  
Death Wishes ◽  
Depth Interviews

Background: Quantitative studies in several European countries showed that 10–20% of older people have or have had a wish to die. Aims: To improve our understanding of why some older people develop a wish to die. Methods: In-depth interviews with people with a wish to die (n = 31) were carried out. Through open coding and inductive analysis, we developed a conceptual framework to describe the development of death wishes. Respondents were selected from two cohort studies. Results: The wish to die had either been triggered suddenly after traumatic life events or had developed gradually after a life full of adversity, as a consequence of aging or illness, or after recurring depression. The respondents were in a situation they considered unacceptable, yet they felt they had no control to change their situation and thus progressively “gave up” trying. Recurring themes included being widowed, feeling lonely, being a victim, being dependent, and wanting to be useful. Developing thoughts about death as a positive thing or a release from problems seemed to them like a way to reclaim control. Conclusions: People who wish to die originally develop thoughts about death as a positive solution to life events or to an adverse situation, and eventually reach a balance of the wish to live and to die.

Prediction of dark personality traits and self-destruction based on emotion regulation among adolescent females

2020 ◽  
pp. 109-115
Keyword(s):  
Emotion Regulation ◽  
Personality Traits ◽  
Sampling Method ◽  
Risky Behaviors ◽  
Adolescent Females ◽  
Dark Triad ◽  
Cluster Sampling ◽  
Targeted Interventions ◽  
Difficulties In Emotion Regulation ◽  
Academic Year

Background and Aims: Temperament is determined as a relatively constant, basic, and innate position that underlies and modifies the expression of activity, emotionality, and sociability among people. The current study aimed to investigate the prediction of dark personality traits and self-destruction based on emotion regulation among adolescent females. Materials and Methods: This correlational study included 250 adolescent females using a cluster sampling method in the academic year of 2018-19 in Shiraz, Iran. The participants were asked to complete Difficulties in Emotion Regulation Scale, Dark Triad Scale, and Chronic Self-Destructiveness Scale. Results: The results of the regression analysis showed that emotion regulation with beta coefficients was able to predict significant and positive dark personality traits (0.25), narcissism (0.49), Machiavellianism (0.39), psychopathy (0.32), sadism (0.35), and self-destructiveness (0.49) (P<0.05). Conclusion: Directly targeted interventions to regulate emotion may be useful in addressing risky behaviors of adolescents with self-destructive and dark personality traits.

STUDI TATA RUANG RUMAH TINGGAL SUKU TALANG MAMAK (Spatial Study Talang Mamak Tribe House)

2015 ◽  
Vol 12 (2) ◽  
pp. 97
Author(s):  
Gun Faisal ◽  
Dimas Wihardyanto
Keyword(s):  
Grounded Theory ◽  
Social Status ◽  
Theory Method ◽  
The Core ◽  
Grounded Theory Method ◽  
Hunting And Gathering ◽  
The Social ◽  
Open Coding ◽  
Household Activities ◽  
Axial Coding

The Talang Mamak tribe, one of Indonesian tribe, still practices the hunting and gathering of natural produce despite the fact that among them have chosen to settle permanently and doing farming activities. The aim of this research is to study the characteristics of the Talang Mamak house. The method used in this research is grounded theory method, based on the open coding, axial coding as well selective coding techniques. The method used to find the variation layout of the houses and then evaluate the characters and concept of the layouts. The conclusion of this study is that the core of the Talang Mamak house is based on the connectivity of four rooms namely: Ruang Haluan, Ruang Tangah, Ruang Tampuan and Pandapuran. The house has an open layout where all daily household activities are done without barriers. The social status of the owner is identified by houses furniture and staf

PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

2019 ◽  
Vol 3 (02) ◽  
pp. 414
Author(s):  
SULFIANTY SULFIANTY
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Civil Servants ◽  
Financial Supervision ◽  
Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

scholarly journals Collaborative Learning in Makerspaces: A Grounded Theory of the Role of Collaborative Learning in Makerspaces

SAGE Open ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 215824402110207
Author(s):  
Kolja Oswald ◽  
Xiaokang Zhao
Keyword(s):  
Grounded Theory ◽  
Collaborative Learning ◽  
Venture Creation ◽  
Theoretical Understanding ◽  
Innovative Environment ◽  
Open Coding ◽  
Axial Coding ◽  
The Impact ◽  
Emergent Theory

Makerspaces are a relatively new phenomenon that seem to create an innovative environment for individuals to work on projects and learn about technology. This article presents a grounded theory study, which investigates the impact that makerspaces have on innovation. Strauss and Corbin’s grounded theory methodology is used to research this exploratory topic. The data sample consists of 16 interviews of members of a makerspace in Shanghai, China. Data analysis was conducted abiding by Strauss and Corbin’s coding framework, entailing open coding, axial coding, and selective coding as well as coding tools, such as the coding paradigm and the conditional matrix. Collaborative learning was identified as the core phenomenon of this research, and The Collaborative Learning and its Outcomes Theory was created. The emergent theory contributes to the understanding of how makerspaces impact outcomes, such as innovation and venture creation, as well as explain how collaborative learning in conjunction with other modes of learning can facilitate learning at various complexities. As such, this study’s contributions are in developing the theoretical understanding of makerspaces as well as collaborative learning. It offers managerial and pedagogical implications that can help create learning environments where collaborative learning is fostered.

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