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Islamiv Development Management studies
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Publications
Publications (35)
Since the enactment of Law Number 6 concerning Villages, there has been a shift in the development paradigm in the village as the smallest administrative unit in the Indonesian constitutional structure. The village is no longer the object of development, but the village is placed strategically as the subject of development. Village development shou...
Terbitan Undang-Undang No. 6 Tahun 2014 tentang Desa membuat perubahan yang signifikan dalam aspek Pengurusan Kewangan Desa (Village Financial Management/VFM) di Indonesia. Saiz bajet yang diamanatkan kepada kerajaan kampung ternyata menimbulkan banyak masalah dari segi beberapa kes penderaan, salah satu bentuk yang paling menonjol ialah rasuah. Pr...
Purpose - This study aims to formulate an Islamic household accounting model that should be part of the accounting curriculum.
Method - The method used is grounded theory in constructivism. The first step is self-consciousness, then consideration of participants, followed by data collection, coding, and theory building. Data were collected from 22...
ABSTRAK Pengelolaan pembangunan desa islami adalah konsep pembangunan desa yang memiliki karakteristik tercapainya tujuan pembangunan sosial ekonomi yang berdimensi holistik, seimbang antara aspek material dan spiritual. Penelitian ini bertujuan untuk mengkaji pembahasan kajian-kajian terdahulu secara sistematis tentang konsep dan praktik pengelola...
This article discusses the invitation to realize the advancement of social science in general that is more contextual in the Nusantara. In the context of accounting, there are several approaches that can be used in research, including positivist, interpretive, critical postmodernist and religious. Generally, in the context of Indonesia (perhaps in...
"Indonesia tidak kekurangan budaya untuk ditampilkan. Namun, begitu bicara buku dan sastra, kita kelu karena naskah terjemahan sangat kurang, penulis yang berkiprah secara internasional bisa dihitung dengan jari, jadi ini satu aspek yang harus sangat diperhatikan
This study seeks to uncover the practices of financial management of family business activities carried out by UD. Avien.The purpose of this study is to determine the pattern of financial management and the meaning of the perpetrators about all of their business activities. This research is a qualitative research through ethnographic approach. The...
This study aims to determine the phenomenon of profit sharing in the Syariah Trade Center (STC) Surabaya through the disclosure of awareness of managers and traders. Islamic phenomenology was chosen to explore Islamic values related to the meaning of actors. The results of the study reveal that the musyarakah contract is used to provide convenience...
Sakinah Family Accounting as a Syariah Household Financial Management Manifestation. This study tries to explore the form of accounting in the Muslim accountant family towards Sakinah. This study uses the tawhid phenomenological method. This study finds the form and meaning of family accounting that are outside the logic of conventional accounting...
In general, this article aims to make sense of the various discourses that have emerged around Covid-19 from the perspective of Islamic tasawwur. In Islam's religious or spiritual aspect, the Covid-19 pandemic's meaning needs to be more deeply interpreted. Thus, this essay will focus on this meaning based on Islamic tasawwur. In Islam, every Muslim...
The purpose of this study to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax a...
This study aims to determine the effect of investment motivation, minimal investment capital, and investment knowledge on investment interests. This research was conducted on students who participated in the Yuk Nabung Saham 2017 competition registered in the campus Investment Gallery at four universities in East Java. This study used a mixed metho...
Abstrak: Interpretasi Baru Konsep “Malo” dan Penegakan Karakter Kejujuran: Tafsir Budaya(wan) Madura Atas “Sisi Gelap” Pengelolaan Keuangan Daerah (Studi Bid’ah Hermeneutics). Riset ini bertujuan menggali tafsir budaya(wan) Madura terhadap multitafsir dari aparatur sehubungan dengan mekanisme “Dana Taktis” dalam pengelolaan keuangan pemerintah daer...
Abstrak Artikel ini menelaah tentang ketertindasan petani garam di Pamekasan Madura. Melalui pendekatan dramaturgi, terungkap kuasa tengkulak dan perusahaan di balik tengkulak mulai dari sebelum proses produksi hingga penjualan garam rakyat. Petani garam tidak mempunyai wewenang untuk menentukan harga jual garam. Tengkulak garam mempunyai otoritas...
Scrap Metal Management Accounting Practices Based on Maduranese Brotherhood Culture. This study aims to reveal the financial management of a business entity in the field of buying and selling scrap metal, as well as the cultural values contained in it. Ethnomethodology is used as an analytical method. Research results show that business capital is...
Abstract
This study aims to explore the deep meaning of profits seen from rural transport drivers’ point of view in Kamal, Bangkalan-Madura. This study uses qualitative research with transcendental phenomenology methods. The results indicate that profits as material are used to support the family needs and the cost of public transportation itself...
p>This research seeks to expose the practice of determining rental rates on business
services room kos-kosan named Kos Putra Mulya. The purpose of this researchis
to know the practices of the determination of rents that occur as well as uncovering
the value and the meaning behind these practices. This study uses qualitative methods
as
tools in the...
Penelitian ini bertujuan mengungkapkan bentuk pengelolaan keuangan sebuah Badan Kredit Desa (BKD) dan menggali pemaknaan dari para pengelola BKD mengenai nilai-nilai yang terkandung di balik praktik pengelolaan. Metodologi studi kasus dipergunakan untuk menguak dan menggali sedalam-dalamnya informasi tentang proses pengelolaan keuangan pada era bar...
The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with conc...
This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth metho...
This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth metho...
p>This study aims to determine the meaning of "accounting" version of UMKM Batik Tanjung Bumi. This research is part of the effort to photograph the practice of "accounting" which actually happened at Batik Tanjung Bumi UMKM by photographing the cultural side where the existence of UMKM. The main highlight is the culture of Tanjung Bumi people who...
Sebagai negara bangsa, Indonesia menghadapi tantangan besar di depan arus besar globalisasi. Secara historis, para founding fathers Indonesia setuju untuk menggunakan nilai-nilai bersama, yaitu Pancasila, sebagai dasar, jiwa dan kehidupan bernegara. Profesi akuntansi yang bekerja di daerah ekonomis juga memiliki kewajiban untuk menyelaraskanpengemb...
ABSTRAKSebagai negara bangsa, Indonesia menghadapi tantangan besar di depan arus globalisasi. Secara historis, para founding fathers Indonesia setuju untuk menggunakan nilai-nilai bersama, yaitu Pancasila, sebagai dasar, jiwa dan kehidupan bernegara. Profesi akuntansi yang bekerja di daerah ekonomis juga memiliki kewajiban untuk menyelaraskan penge...
Abstrak: Al-Halalu Bayn Wal Haroomu Bayn: Tafsir Agama(wan) Islam Terhadap Tafsir “Sisi Gelap” Pengelolaan Keuangan Daerah. Penelitian ini bertujuan menggali tafsir agama(wan) Islam terhadap multitafsir aparatur terkait mekanisme “Dana Taktis” pengelolaan keuangan daerah hasil riset Setiawan, Irianto dan Achsin (2013) yang terangkum dalam temuan sy...
Abstrak: Sisi Remang Pengelolaan Keuangan Organisasi Mahasiswa. Penelitian ini bertujuan mengkaji fenomena pengelolaan keuangan pada Unit Kegiatan Mahasiswa (UKM) “Hitam Putih” dan penafsiran para aktor tentang berbagai praktik pengelolaan keuangan yang diamanahkan kepadanya. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomeno...
Bantengan Accounting: The Counterforce of Indonesian Accounting through Bantengan and Topengan Malang Art as Methapor. This study proposes that the counterforce of this war should be done by the people and for them. The methapor is used to examine the war. In-depth study of literature and interviews with cultural communities, as well as cultural hi...
Kegagalan dalam pendidikan akuntansi sering mengkambinghitamkan aspek filosofi, sistem pendidikan, proses pembelajaran, dan bahkan menyalahkan mahasiswa akuntansi itu sendiri. Penelitian ini mendedahkan bahwa kunci untuk memperbaiki pendidikan akuntansi harus dimulai dan dipicu oleh dosen. Melalui studi solipsismish, kami (sebagai dosen akuntansi)...
What Happens with Acrual-Based SAP? This article provides anoverview regarding SAP accrual-based and its problems. It compares information content of PP 24/2005’s cash toward accrual and PP 71/2010’s accrual-based toshow the urgency of accrual-based financial reporting requirements. The analysis borrows Abeysekara’s accounting imperialism. Discussi...
System-Driven (Un)Fraud: Actor’s Meaning of the “Dark Side” of Local Government Financial Management. The purpose of this study is to uncover the actual practices of local government financial management in the smallest scope, namely SKPD (local government work units). This research focuses on the meaning of “the dark side”(a reality which stands b...
Review of Research Paradigm: Celebrating Diversity of Accounting Science Development. This article discusses several approaches that could be used in accounting research. Accounting as social science should occupy all existing paradigms in social science research and development. There are four paradigms that will be discussed here: positivist, int...
Influence of Organizational Commitment and Leadership Style on Association between Budgeting Participation and Officer Performance in Local Government Organization. This research examines empirically the impact of organizational commitment and leadership style on association between budgeting participation and officer performance in public sector o...
