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All Journal Atma Jaya Accounting Reseach (AJAR) Indonesian Journal of Accounting and Governance
Yakobus K Bangun
Universitas Atma Jaya Makassar
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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MEMAKNAI DANA PENGENTASAN KEMISKINAN DALAM PENGANGGARAN DAERAH Barbara Yessi Taruk Allo; Fransiskus Randa; Yakobus K Bangun
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.59

Abstract

This study aims to understand the face of poverty and the use of poverty alleviation funds in regional budgeting. The study was conducted in Makassar City, South Sulawesi by using case study approach. Data collection was done by interview and observation. In-depth interviews were conducted for povertystricken actors and budget managers of poverty funds. This research uses qualitative approach with case study analysis method which according to Creswel can be done through categorization stage, interpretation of pattern formation and naturalistic generaliation. The results show that there are three categories of poor people in the city of Maksassar namely vagrants and beggars, unemployed and poor fishermen. In the potency of policy and government budgeting behavior has been to eradicate the program of alleviation through increasing poverty alleviation budget allocation, but the fulfillment is not necessarily to alleviate poverty in Makassar City. This is because poverty is often used as a tool of exploitation by society and also as a political tool by the government.
PENGELOLAAN KEUANGAN PEMUDA BUDDHIS BUDDHA SASANA XIAN MA BERDASARKAN SILA, ETIKA, DAN TATA KELOLA Yordi Inggarsono; Yakobus K Bangun; Marselinus Asri
AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i01.160

Abstract

This study aims to explore the principles of eight precepts and ethical perspectives on the Pemuda Buddhis Buddha Sasana Xian Ma in financial management. The research method uses an interpretive paradigm with a phenomenological approach. The results showed that the eight precepts and eight noble paths of the Buddha's teachings have the meaning of an ethical perspective and if they are carried out simultaneously, they will get thirty-eight major blessings in the form of ethics that must be implemented every day so that they affect the organizational ethics of the Pemuda Buddhis Buddha Sasana Xian Ma, which is responsible and prioritize virtue. This research is expected to contribute in the form of theory development and concept reconstruction, as well as additional literature on the eight precepts, eight noble paths and thirty-eight major blessings. This research can also provide an understanding and material for evaluating policies in realizing good ethics at Vihara.
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus Eduardus DAROMES; Merlin Lukita; Yakobus K Bangun; Lukman Lukman
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.125

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.
Co-Authors Barbara Yessi Taruk Allo Fransiskus Randa Lukman Lukman Marselinus Asri Merlin Lukita Suwandi Ng Yordi Inggarsono