scholarly journals SME’S Accounting Information in the Eyes of Bank Credit Analyst: Exploration with ZMET Method

2021 ◽  
Vol 10 (6) ◽  
pp. 224
Author(s):  
Novita Puspasari ◽  
Eliada Herwiyanti
Keyword(s):  
Decision Making ◽  
Information Needs ◽  
Accounting Information ◽  
Qualitative Approach ◽  
Bank Credit ◽  
Decision Making Process ◽  
Consensus Map ◽  
Projective Techniques ◽  
Zaltman Metaphor Elicitation Technique

This study aims to explore and gain an in-depth understanding of the views of bank credit analysts on SME’s accounting information in credit decision making. This study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from nine credit analysts as research participants with a qualitative approach. With ZMET's projective techniques through image metaphors, the study has identified 16 important constructs that describe bank credit analysts' mental models when facing the vagueness of SME’s accounting information in their credit decision-making process. The connection between constructs is described in the consensus map, which explains the four main themes of the study's findings; SME accounting information blur, the use of alternative information, the dual role of credit analysts, and information needs in credit decision-making.   Received: 3 July 2021 / Accepted: 23 August 2021 / Published: 5 November 2021

scholarly journals ANALISIS PENGAMBILAN KEPUTUSAN UNTUK TINDAKAN SECTIO CAESAREA PADA IBU HAMIL DI RUMAH SAKIT SYAFIRA PEKANBARU

2021 ◽  
Vol 1 (2) ◽  
pp. 516-524
Author(s):  
Puji Astuti ◽  
Aldiga Rienarti Abidin ◽  
Ahmad Satria Efendi
Keyword(s):  
Decision Making ◽  
Socioeconomic Status ◽  
Pregnant Women ◽  
Descriptive Study ◽  
Qualitative Approach ◽  
Sectio Caesarea ◽  
Decision Making Process ◽  
Collection Method ◽  
Depth Interviews

Setiap orang atau pasien dalam pengambilan keputusan untuk melakukan tindakan Sectio Caesarea tentu berdeda-beda, banyak alasan yang melatar belakangi keputusan tersebut dimulai dari indikasi media maupun tanpa indikasi medis sekalipun. Secara umum pengambilan keputusan merupakan pendekatan yang digunakan dalam proses pengambilan keputusan atau proses memilih tindakan sebagai cara pemecahan masalah. Agar individu mecapai hasil yang maksimal maka proses pengambilan keputusan harus rasional. Adapun jumlah ibu hamil yang memutuskan untuk melakukan tindakan sectio Caesarea Di Rumah Sakit Syafira tahun 2017 sebanyak 560, tahun 2018 sebanyak 1415, dan tahun 2019 sebanyak 1694. Penelitian ini bertujuan untuk mengetahui peran Pengetahuan, Sosial Ekonomi, Estetika dan Keluarga. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Lokasi dan waktu penelitian adalah di Rumah Sakit Syafira Pekanbaru pada Bulan Januari sampai Juli 2020. Subjek penelitian ini adalah Ibu Hamil dan Dokter Spesialis Obgyn yang berjumlah 6 Informan. Metode pengambilan data diperoleh dari hasil wawancara mendalam. Berdasarkan penelitian ini diperoleh kesimpulan bahwa Ibu Hamil yang memutuskan untuk melakukan tindakan Sectio Caesarea memiliki pengetahuan yang sangat baik, Memiliki status Sosial Ekonomi yang cukup tinggi, Estetika menjadi salah satu aspek yang dipertimbangkan ibu hamil terhadap pengambilan keputusan tindakan Sectio Caesarea, dan persetujuan keluarga merupakan aspek yang paling penting terhadap pengambilan keputusan Tindakan Sectio Caesarea   Every person or patient in deciding to perform the Sectio Caesarea certainly varies, many reasons behind the decision begin with media indication or even without medical indication. In general, decision-making is an approach used in the decision-making process or the process of choosing as a way of problem-solving. For an individual to achieve maximum results, the decision-making process must be rational.  As for the pregnant women who decided to perform Caesarean sectio measures at Syafira Hospital in 2017 was 560, in 2018 as many as 1415, and 1694 in 2019. This study aimed to determine the role of Knowledge, Socioeconomic Economics, Aesthetics, and Family. This type of research is a descriptive study with a qualitative approach.  The location and time of the study were at Pekanbaru Syafira Hospital from January to July 2020. The subjects of this study were Pregnant Women and Obgyn Specialists, totaling 6 Informants. The data collection method was obtained from in-depth interviews.  Based on this study, it was concluded that pregnant women who decide to take action on Caesarean Sectio have very good knowledge and high socioeconomic status. Aesthetics is one of the aspects considered by pregnant women for decision making on Caesarean Sectio action, and family approval is the most important aspect in the decision making of the Caesarean Sectio Action

A Vision Regarding the Role of Financial-Accounting Practices in Tourism

2021 ◽  
pp. 208-218
Author(s):  
Traian Ovidiu Calotă
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Financial Accounting ◽  
Decision Making Process ◽  
Primary Role ◽  
Accounting Management ◽  
Important Impact ◽  
Start Up ◽  
System Information

The primary role of general management's professionalism depends, to a large extent, on the correct assessment of the value of using the accounting information provided by the accounting management and, respectively, the efficient use in the decision-making process. What is extremely important is the fact that this process must be seen as in a continuously dynamic, as well as the fact that the options used must be in line with the permanent flow of opportunities that must be notified in time and exploited in the interest of economic entities. In the author's opinion, this aspect is predilection specific to tourism activities, with an important impact on success in this type of business. Thus, the opportunities are manifested and often start from them, from the start-up phase of a business, when the capital contribution will be made according to the perspectives opened by these opportunities, and then the construction of the tourist entity itself (including the system information-accounting) will be influenced by this.

scholarly journals Peranan Pimpinan dalam Pengelolaan Pondok Pesantren

2017 ◽  
Vol 2 (2) ◽  
pp. 153-170
Author(s):  
Muhamad Luthfi Nazmudin ◽  
Uwoh Saepulloh ◽  
Dewi Sadiah
Keyword(s):  
Decision Making ◽  
Research Method ◽  
Boarding School ◽  
Charismatic Leadership ◽  
Policy Formulation ◽  
Qualitative Approach ◽  
Decision Making Process ◽  
Program Policy ◽  
And Function

Penelitian ini bertujuan untuk mengetahui proses pengambilan keputusan dan kebijakan yang diterapkan pimpinan dalam pengelolaan Pondok Pesantren Al-Muhajirin Purwakarta. Metode penelitian ini menggunakan metode dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa peranan pimpinan dalam pengelolaan pondok pesantren tidak hanya berperan sebagai pemimpin saja, akan tetapi beliau juga berperan sebagai educator, manajerial, innovator, administrator, bahkan supervisor terhadap segala sesuatu yang telah ditetapkan secara efektif dan efisien dalam rangka pencapaian tujuan. Sedangkan tipe kepemimpinan beliau lebih condok pada tipe kepemimpinan demokratis dan kharismatis. Hal tersebut dapat terlihat dari cara beliau dalam mengambil keputusan yang selalu menggunakan kebersamaan dalam musyawarah untuk mencapai kata mufakat. Kemudian dalam proses penyusunan kebijakan program beliau selalu mempertimbangkan beberapa hal, diantaranya adalah tujuan utama dan fungsi keberadaan pesantren, kebutuhan santri, kondisi santri serta kondisi sarana dan prasarana yang ada di pesantren.   This study aims to determine the decision-making process and policies applied by the leadership in the management of the Al-Muhajirin Islamic Boarding School in Purwakarta. This research method uses a method with a qualitative approach. The results showed that the role of leadership in the management of boarding schools not only acted as a leader, but he also acted as educator, managerial, innovator, administrator, and even supervisor of everything that has been determined effectively and efficiently in order to achieve goals. While his type of leadership is more focused on the type of democratic and charismatic leadership. This can be seen from the way he makes decisions that always use togetherness in deliberation to reach the word consensus. Then in the program policy formulation process he always considered several things, including the main purpose and function of the existence of the pesantren, the needs of the santri, the condition of the students and the condition of the facilities and infrastructure in the pesantren.

scholarly journals PERANAN AKUNTAN DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA RUMAH SAKIT DI WILAYAH KABUPATEN SUMENEP

2017 ◽  
Vol 7 (1) ◽  
pp. 19-31
Author(s):  
Syahril Syahril ◽  
Dedy Arfiyanto
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Issues ◽  
Qualitative Approach ◽  
Decision Making Process ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Corporate Social

Accountants have a very big role to encourage companies to get involved in activities that show concern for environmental issues Social or Corporate Social ResponsibilityThe purpose of this study is to determine the role of accountants, especially internal accountants in the implementation of Corporate Social Responsibility Hospital in the District Sumenep. This research is descriptive research with qualitative approach. By using this qualitative Descriptive research, writer use to describe, interpret and describe data that writer get from observation, interview and documentation. The analysis uses an interactive model with three procedures: Data Reduction, Presentation of Data and Drawing Conclusions.The role of internal accountants in the implementation of social activities is needed for corporate social responsibility (Hospital in Sumenep District). Because the involvement of internal accountants is very big influence on the decision-making process related to social problems or Corporate Social Responsibility (Corporate Social Responsibility) Keywords : Internal Accountant, Corporate Social Responsibility, Hospital

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