scholarly journals Etika Dalam Praktik Akuntansi Keuangan

2021 ◽  
Vol 7 (1) ◽  
pp. 42-47
Author(s):  
Hermanto Hermanto
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Data ◽  
Theoretical Study ◽  
Financial Statements ◽  
Qualitative Research Methods ◽  
Financial Accounting ◽  
Accounting Practice ◽  
Ethical Violations

ABSTRACT   HERMANTO. Ethics in Financial Accounting Practices. This study aims to examine the theoretical study of ethics in financial accounting practice. The data used in this study is qualitative data about ethical violations in financial accounting practices that occurred at PT Tiga Pilar Sejahtera Food Tbk. From this data, a theoretical study was carried out with qualitative research methods for the theory applied or not by the entity. The results of this study indicate that PT Tiga Pilar Sejahtera Food Tbk committed ethical violations in the practice of financial accounting in the presentation of its financial statements.   Keywords: Ethics, financial statements, financial accounting.

scholarly journals The Nature of “Evidence” in Qualitative Research Methods

2003 ◽  
Vol 2 (1) ◽  
pp. 39-51 ◽  
Author(s):  
Steven Miller ◽  
Marcel Fredericks
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Data ◽  
Qualitative Research Methods ◽  
Confirmation Theory

The article is an attempt to show that a continuing issue in qualitative research methods is describing and justifying how qualitative data become “evidence” for a claim. Several models from the field of Confirmation Theory are developed and described within the context of a qualitative research example. It is argued that for the qualitative research case, the meaning and application of what constitutes evidence is best viewed in terms of a primary logical distinction.

scholarly journals Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan

2019 ◽  
Vol 3 (1) ◽  
pp. 27-34
Author(s):  
Rika Fitri Ramayani
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Design ◽  
Cash Flow ◽  
Financial Statements ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Financial Position ◽  
Consultative Body

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body

scholarly journals Understand The Application Of Qualitative Research In Indonesia

2021 ◽  
Author(s):  
Mansur Mansur
Keyword(s):  
Qualitative Research ◽  
Grounded Theory ◽  
Case Studies ◽  
Research Methods ◽  
Qualitative Data ◽  
Qualitative Research Methods ◽  
Process Research ◽  
Data Validity

The application of qualitative research methods in Indonesia is more appropriate to use the concepts offered by Creswell, namely: ethnography, phenomenology, case studies, grounded theory and narratives. The functions of qualitative research include those that can be used to describe qualitative data, understand the uniqueness of phenomena, ensure data validity, process research, construct understanding, explore, and understand meaning. Of these several functions of qualitative research, the most difficult to do is to understand the meaning of all functions of qualitative research. For this reason, it is necessary to carry out systematic steps starting from digging up the data, then continuing with categorizing, and then creating themes. The example of the case carried out by Bung Karno in exploring the traditions in Indonesia so that he gave birth to five pearls which were then summarized in the five precepts, which was later called Pancasila, is an example of understanding the best meaning that Indonesia has.

From Fire Escapes to Qualitative Data: Pedagogical Urging, Embodied Research, and Narrative Medicine’s Ear of the Heart

2016 ◽  
Author(s):  
Edgar Rivera Colón
Keyword(s):  
Qualitative Research ◽  
Social Interaction ◽  
Research Methods ◽  
Qualitative Data ◽  
Narrative Medicine ◽  
Qualitative Research Methods ◽  
The Social ◽  
The World ◽  
Social Observation ◽  
Embodied Research

The author begins with a lyrical and evocative description of a cilantro-green fire escape from which he observed the neighborhood of his childhood, explaining that the work of the ethnographer is rooted in experiences of observation and experience. Drawing upon these tools of social interaction, training in qualitative research methods can help students to discover and reframe their already practiced skills in the social observation and interpretation with which they, and all of us, traverse the world. The embodied and reflexive nature of this practice is emphasized, with attention to the observer’s own social positionality and identity. Citing William Stringfellow’s proposal that “listening…is a primitive act of love,” the author proposes that qualitative research and narrative medicine both offer frameworks for such listening, with implications of political and social liberation.

Writing Across Boundaries: reflections on the place of writing in doctoral research training for social scientists

2010 ◽  
Vol 3 (1) ◽  
pp. 69-91 ◽  
Author(s):  
Bob Simpson ◽  
Robin Humphrey
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Methods ◽  
Qualitative Data ◽  
Research Training ◽  
Qualitative Research Methods ◽  
Science Writing ◽  
Considerable Effort ◽  
Social Scientists ◽  
Doctoral Research

In the training of doctoral researchers in the use of qualitative research methods, considerable effort goes into preparation for fieldwork and the collection of data. Rather less attention, however, goes into what happens when they have collected their data and begin to make sense of it. In particular, relatively little attention has been paid to the ways in which doctoral researchers might be supported as they begin to write using qualitative data. In this article we report on an inter-disciplinary project that set out to develop research training for qualitative researchers who had completed their fieldwork and were about to embark on writing their theses. An important issue in the delivery of this training was the question of boundaries - disciplinary, academic, technological and personal - and how these might be productively negotiated in the quest for good social science writing.

scholarly journals EPISTEMOLOGI PENDIDIKAN KARAKTER ISLAMI DI MADRASAH IBTIDAIYAH

2021 ◽  
Vol 12 (1) ◽  
pp. 19
Author(s):  
ARI PURNOMOAJI ◽  
Abdul Wachid B.S
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Qualitative Analysis ◽  
Character Education ◽  
Research Methods ◽  
Role Model ◽  
Qualitative Data ◽  
Qualitative Research Methods ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this research is to find out how the epistemology of Islamic character education in Islamic Elementery School. This research uses descriptive qualitative research methods. The data used are qualitative data. Data obtained from observation, interviews, and documentation. The data analysis technique used in this research is qualitative analysis and hermeneutics (interpretation). Islamic character education is applied through habituation activities carried out in madrasas. The teacher has a very important role in shaping the character of Islamic students. The teacher will be an example or role model for their students. Among the habituation activities in madrassas that form Islamic character include shaking hands with teachers, praying dhuha in congregation, tadarus Al Qur'an, and Tahfidz Juz Amma. This habit will form a character that is respectful of the teacher, close to Allah SWT, diligent in praying, love al quran.

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ATAS PIUTANG TAK TERTAGIH PADA PT. ANGKASA PURA I (PERSERO) CABANG MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 521
Author(s):  
Ribka Josevira Logor ◽  
Harijanto Sabijono ◽  
Stanly W. Alexander
Keyword(s):  
Qualitative Research ◽  
Data Processing ◽  
Research Methods ◽  
Evaluation Method ◽  
Accounting Standards ◽  
Qualitative Research Methods ◽  
Financial Accounting ◽  
Operating Profit ◽  
Processing Data

The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and conformity with PSAK 50, 55 and 60. This study uses qualitative research methods with descriptive methods. The evaluation method used is collecting data obtained through interviews and documentation, then analyzing the data and finally data processing data. The results of this study are receivables which are categorized into uncollectible receivables, namely receivables that have more than 6 months of maturity. The treatment of uncollectible receivables from PT. Angkasa Pura I (Persero) complies with Financial Accounting Standards namely PSAK 50, 55, and 60. The accounting treatment of uncollectible receivables must also be given special attention by companies to minimize uncollectible receivables.

scholarly journals Analisis Manajemen PAUD Berbasis Standar Akreditasi PAUD dan PNF di Kutai Kartanegara

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Siti Nor Asiah
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Data ◽  
Qualitative Research Methods ◽  
Educational Services ◽  
Content Standards ◽  
National Accreditation ◽  
Childhood Education ◽  
Accreditation Agency ◽  
Almost All

Achieving the objectives of Early Childhood Education is needed by an institution that deserves good quality and educational services. Then a quality assessment is needed in the feasibility of conducting education in an education unit called accreditation. The aim of the study was to describe PAUD management based on the National Accreditation Agency Standards in Kutai Kartanegara (Standard Levels of Achievement of Development, Content Standards and Process Standards). The methodology of this research uses qualitative research methods based on postpositivism philosophy or interpretive, naturalistic qualitative research methods whose processes are inductive, the data obtained are qualitative data, which will later be interpreted so that the meaning is understood. Data collection techniques are interviews, observation and documentation. The results showed that Mutiara Bunda Kindergarten was considered very Complete for Standard-based administration of the National Accreditation Agency, from 3 (three) standards, namely Standards for Achieving Child Development, Content and Process Standards, almost all documents owned. From the results of this study Mutiara Bunda Kindergarten has run its management management based on PAUD and PNF National Accreditation Standards as it should, from the 3 (three) standards it can be proved the administrative completeness of Mutiara Bunda Kindergarten so that it deserves A level of accreditation given by PAUD and PNF National Accreditation Agency in 2016. It is appropriate for the administration of documents from planning, implementation to evaluation to be carried out continuously not only at any time so that all management of the institution can be carried out professionally with the achievement of the level of development of students who are very good.

scholarly journals Oposisi dalam Novel 'Rahuvana Tattwa' karya Agus Sunyoto: Analisis Intertekstual Julia Kristeva (Opposition in Agus Sunyoto's 'Rahuvana Tattwa' Novel: Julia Kristeva’s Intertextual Analysis)

2020 ◽  
Vol 9 (2) ◽  
pp. 174
Author(s):  
Viandika Indah Septiyani ◽  
Suminto A. Sayuti
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Method ◽  
Qualitative Data ◽  
Julia Kristeva ◽  
Qualitative Research Methods ◽  
The Novel ◽  
Data Systems ◽  
Research Instrument ◽  
Opposition Theory

Novel Rahuvana Tattwa digunakan dalam penelitian ini untuk mengkaji teori intertekstual perspektif Julia Kristeva yang berupa oposisi. Terdapat dua pertentangan atau lebih yang disandingkan dalam teori oposisi. Pertentangan itu menyebabkan terjadinya perpecahan karena tidak dapat dipersatukan. Oposisi diungkap menggunakan teori intertekstualitas Julia Kristeva yang terdapat pada novel Rahuvana Tattwa karya Agus Sunyoto. Novel Rahuvana Tattwa merupakan salah satu pertentangan dari cerita Ramayana. Metode penelitian yang digunakan adalah deskriptif kualitatif, data dikumpulkan melalui baca catat, penelitian dilakukan dengan cara membaca secara keseluruhan kemudian mencatat data-data yang terdapat di dalam novel Rahuvana Tattwa karya Agus Sunyoto cetakan pertama tahun 2009. Instrumen penelitian pada metode penelitian kualitatif adalah peneliti sendiri yang bertugak untuk mengumpulkan data, menganalisis, kemudian menjabarkan. Ditemukan tiga oposisi pada novel Rahuvana Tattwa,  yaitu sesembahan dengan jumlah tujuh data, sistem kekerabatan empat data  dan peradaban 12 data dari kedua golongan.Kata kunci: intertekstual, oposisi, budaya, Rahuvana Tattwa, Julia KristevaABSTRACTRahuvana Tattwa is the novel used in this study to examine the intertextual theory of Julia Kristeva's perspective in the form of opposition. There are two or more contradictions that are juxtaposed in opposition theory. This contradiction causes division because it cannot be united. The opposition was expressed using Julia Kristeva's intertextuality theory contained in Agus Sunyoto's Rahuvana Tattwa novel. Rahuvana Tattwa's novel is one of the contradictions of the Ramayana story. The research method used is descriptive qualitative, data is collected through reading notes, research is done by reading as a whole and then recording the data contained in the novel Rahuvana Tattwa by Agus Sunyoto the first printing in 2009. The research instrument in qualitative research methods is the researcher himself which has a duty to collect data, analyze, and then describe. Found three oppositions in the novel Rahuvana Tattwa, namely offering seven data, kinship four data systems and 12 civilization data from both groups.

scholarly journals OVERVIEW OF FACTORS IMPACTING TO THE APPLICATION OF ACCOUNTING STANDARDS

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
THI THU HOAN NGUYEN ◽  
THI THANH THUY NGUYEN ◽  
THI NGOC BICH NGUYEN ◽  
THI THUY HANH NGUYEN
Keyword(s):  
Economic Growth ◽  
Qualitative Research ◽  
Research Methods ◽  
Accounting Standards ◽  
Financial Statements ◽  
Business Owners ◽  
Education Level ◽  
Qualitative Research Methods ◽  
The World ◽  
The Right

The application of accounting standards is a necessary measure to ensure transparency and properly explain the information which is presented on the financial statements. When an enterprise applies accounting standards, that will help the users who use the information on the financial statements to make the right decision. However, the application of accounting standards in practice has met certain difficulties and obstacles. By qualitative research methods such as synthesis, analysis, comparison, interpolation, the authors have provided research results on the factors impacting to the application of accounting standards in the enterprises in Vietnam and on the world such as education level, impact of tax, the level of compliance, the influence of auditing organizations, the perception of business owners, characteristics of enterprises and capital sources, the level of increase Economic growth, political, cultural and legal factors aim to help businesses identify the factors to apply accounting standards easily and effectively to promote the development of economic and society.

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