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TRADITIONAL ECONOMIC PHILANTHROPY: EVIDENCE FROM MADURESE ALTRUISM LOCAL PATTERN Prasetyono Prasetyono; Yuliana Rakhmawati; Erfan Muhammad; Emi Rahmawati; Ach Fawaiq As’ad
Sosiohumaniora Vol 23, No 2 (2021): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2021
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v23i2.27573

Abstract

Recently, modern philanthropy practices tends to relate with corporations, organizations, and institutions activities. Meanwhile in some Indonesia’s regions, philanthropy is not always present in that context. Madura is one of the regional that traditionally uses philanthropic patterns in its economic activities as social and cultural traits and custom. Therefore, this research attempt to describe the traditional philanthropy in Madurese. This research uses qualitative perspective and employed Interpretive Phenomenological Analysis (IPA) to gain the local perspective experience and meaning construction in traditional philanthropy through cattle sharing program. Parties involve in this research are the breeders or cattle farmers and local investors. The research found that Madurese traditional economic philanthropy activities are carried out in a cattle sharing practice with local wisdom principle. Madurese local philanthropy pattern has the context of reducing breeding risk or loss if the cattle are sicks or death. These activities seem to be quite helpful in strengthening the helping spirit  and strengthening the local traits and customs economy. Hence, by conducting the value of tolong bi nolong local people tends to practice philanthropic engagement. The future studies could explore more culturally and institutionally structured management to enhance this good practice sustainability.
ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN Erfan Muhammad
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.593

Abstract

The purpose of this research is to analyze the influence of professionalism, knowledge, and professional ethics on consideration the level of materiality in examining the financial statements at registered public accountant in Surabaya. Research design is survey research using questionnaire as instrument. The respondents of leaders and partners, manager, and senior auditor at registered public accountant in Surabaya. The research population was 175 auditor at registered public accountant in Surabaya. The research sample minimum was 98 auditors. The data was analyzed using multiple regression analysis with SPSS version 12.0. The research study show that professionalism, knowledge, and professional ethics influence simultaneously on consideration the level of materiality. The effect of professionalism on consideration the level of materiality is significant, the effect of knowledge on consideration the level of materiality is significant, the effect of auditors professional ethics on consideration the level of materiality is significant.