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All Journal EL-MUHASABA Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Equilibrium Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Accounting and Financial Issue Accounting Journal of Ibrahimy (AJI)
Mochammad Ilyas Junjunan
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : EL-MUHASABA

 1 
Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19 Ihda Izzatul Alfaini; Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i1.17144

Abstract

Purpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers.Method: This study uses the approach with the interpretive paradigm of Husserl's transcendental phenomenology. The phenomenological method emphasizes the meaning that arises from each individual's experience and awareness. Results: The results showed that the informants had different meanings of income. Income is interpreted as a form of material used to meet family needs and future savings. Income is a non-material form, namely the income of inner satisfaction by feeling happy because it helps passengers who need transportation, and income is a spiritual form by applying "flexible" fares to passengers who need transportation for humanitarian purposes, It is believed that someone will get more sustenance than what is given to others because sustenance has already been arranged.Implications: This study reveals the meaning of income from the perspective of bus drivers. The approach through different professions but close to the community provides expansion and development of accounting theory from various existing perspectives, including the internalization of local wisdom values in it.Novelty: This study has a novelty in Hurssel's phenomenological approach in the context of the meaning of income from the perspective of bus drivers which has a meaning that is contrary to the concept of accounting theory.
Co-Authors Achmad Room Fitrianto Ade irma Suryani Lating Ajeng Tita Nawangsari Ali Ridho Syafi'i Ali Ridho Syafi'i Alya Zulfana Ana Toni Roby Candra Yudha Arta Agustin Melania Ashari Lintang Yudhanti Ayu Nurqinasih Binti Shofiatul Jannah Diah Agustina Chomsa Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Ghina Mufidah Hafshah Rauliah Alfani Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Kania Dellaneira Kharisma Galuh Cahyanti Laili Nur Farida M. Alfan Nashrullah M. Maulana Asegaf Mohammad Dliyaul Muflihin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Maulana Asegaf Muhammad Yani Nufaisa Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pangesti Mulyono, Resha Dwi Ayu Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Qori Hajidah Arianti Rahayu Lestari Ria Safitri Selvia Eka Aristantia Shilvia Aristiowati Sirojum Munir Venna Narulita Rizqi Zakiyatul Fakhiroh