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Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.858 KB) | DOI: 10.24123/jati.v12i2.2463


Penelitian ini untuk mengkritisi penggunaan teori keagenan dalam berbagai penelitian akuntansi di Indonesia. Sebagai upaya meninjau ulang dan memberikan solusi atas kritik tersebut, pendekatan kualitatif digunakan dengan meminjam pendekatan kritik sastra sebagai pisau analisis. Untuk menganalisis konteks yang berada di sekitar riset-riset tersebut ketika dikerjakan dan dipublikasikan, penulis menggunakan artikel Anafiah, et al (2017) sebagai objek penelitian. Hasil analisis menunjukkan, teori keagenan yang selama ini menjadi tonggak raksasa dalam pembangun hipotesis-hipotesis penelitian akuntansi pasar modal tidaklah relevan dengan konteks ke-Indonesia-an. Ini karena menggeneralisasikan kondisi pada setiap negara dalam menginduksi argumen menjadi sebuah hipotesis merupakan penarikan kesimpulan awal yang semena-mena dengan mengesampingkan konteks yang terjadi di Indonesia. Dengan demikian, adalah hal yang kiranya tidak relevan menggunakan teori keagenan jika berada dalam lingkup objek penelitian Indonesia, tanpa dikunci oleh variabel kontrol yang jelas, dalam hal ini kondisi masyarakat Indonesia yang pola pikirnya telah banyak dibentuk oleh rezim orde baru.
Akuntansi Program Pensiun Berdasarkan PSAK 18: Studi Kasus pada PT Antam Perwakilan Makassar Fitriyanti Nur; Andi Sri Wahyuni
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v3i1.3431


The purpose of this study is to describe and compare the accounting procedures and treatments for the Pension Program applied by PT Antam with PSAK 18 of 2015. The research method used by the author is descriptive data analysis method, namely collecting data, classifying, processing and analyzing data in order to obtain an overview of the problem. researched, then provide suggestions on the basis of conclusions. The type of data collected is qualitative data consisting of primary data and secondary data. In this study, the nature of the research used is a case study. With this method, obtained facts about the procedures and accounting treatment of pension plans by observing and analyzing a problem object of research that occurs in a research location on the existing suitability and then draw conclusions from the problems studied. After conducting research, judging from the regulations applied, the formula used, and the financial reporting, the authors obtained the results that the accounting procedures and treatment for the pension program at this company were in accordance with PSAK 18. This research is important for the company concerned and similar companies in Indonesia. to be a reference material and the basis for further performance improvement related to the company's pension program.
Financial Literacy of Students: University Case Studies in Indonesia Arinal Muna; Andi Sri Wahyuni; Ayatulloh Michael Musyaffi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.92 KB) | DOI: 10.31963/akunsika.v3i1.3417


The purpose of this research is to examine student financial literacy in Indonesia. A case study is used as a design method to analyze and explore the financial lives of students at Swadaya Gunung Jati University. By using descriptive statistics, this paper has demonstrated that more than half of students who participate in financial literacy can manage their finances wisely. The present findings have important implications for developing the curriculum in financial management subject in Indonesia, precisely in managing finances for students’ daily life, which ignoring by the majority of financial management courses in Indonesian universities.
How did Paggadde-gadde Maintain its Business? An Ethnography Study Before and During Pandemic of Covid-19 Andi Sri Wahyuni; Astuti Astuti; Rizky Utami; Nur Asni Safitri; Andi Nurhalizah; Nurul Hidjrah Hairuddin
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 1, Januari 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.478 KB) | DOI: 10.31963/akunsika.v2i1.2712


The arrival of the Covid 19 Virus in Indonesia, which is recognized as a national disaster by the government, destroys the economic sector from micro to macro. On the bottom line, small entrepreneurs such as paggadde-gadde were significantly affected among other types of businesses. This study seeks to reveal the culture in the life of a paggadde-gadde in Makassar in an effort to maintain his small business, before and during the pandemic occurs in 2020. The research method used is ethnography, by taking twelve steps of step-by-step research formulated by Spradley (1979). Ethnographic records and analysis results from this study reveal the strategy taken before the pandemic is to provide customers with ease of transactions with loan goods when the customer, who is a neighbor of paggadde-gadde himself, is in financial trouble. However, during a pandemic, another strategy is carried out by not providing loans for a while so that the current asset turnover ratio remains stable. This research can then be used as a reference for other paggadde-gadde in Makassar in particular, and similar home entrepreneurs in general. The results of the research can also be used as a reference for city governments in formulating policies related to regulations involving small businesses such as paggade-gadde businesses.
Phenomenology of A Paggadde-Gadde’s Resilience in Managing Their Business Post-Quarantine of Covid-19 Period Dien Triana; Andi Sri Wahyuni; Rizky Utami
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar


The covid-19 pandemic has changed the lives of economic agents, making survival a critical issue and attention to small businesses sectors is crucial because they lack savings for survival. For example, Mama Aris was a gadde-gadde businesswoman who survived the pandemic and financial issues after her husband retired. Therefore, this study aimed to unravel Mama Aris’s resilience as a paggadde-gadde in managing her business finances during the pandemic. Using phenomenology methodology, the study showed toughness from speech, tears, voice intonation, and body language of informants while telling their stories. The triangulation technique was used in order to obtain accurate data. The results showed that the tears and words of paggadde-gadde were caused by the financial difficulties and life during the pandemic in the isoman period. However, mama Aris had hopes again when talking about diversifying products. gadde-gadde’s income was turned into capital for making new products orders by the management. Moreover, there was an additional capital for gadde-gadde supplies. Mama Aris gained knowledge that was used as a new finding in small and medium enterprise study. This had important implications in solving small business actors with financial difficulties in the future.
Ketakberdayaan Mempertahankan Persediaan dan Modal Akibat Covid_19: Studi Kasus Gadde-gadde Mama Robi Andi Sri Wahyuni; Rezky Salsabila Sitanggang
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jetclc.v1i3.21216


The outbreak of the Covid_19 pandemic in Indonesia, which reached its climax in May 2021, caused the government to issue a restriction policy which resulted in the closure of Mama Robi's business. This study aims to understand the process that occurred in Mama Robi's gadde-gadde, from being able to last for fourteen years to being collapsed during a pandemic. By using a qualitative approach, this study was designed with a case study method. Triangulation techniques were carried out during data collection and analysis to test and strengthen the validity of existing data. The results of the analyzed data showed that the restriction caused Mama Robi to lose her customers. In addition, the restriction caused Mama Robi and her family to take their own supplies at her gadde-gadde stall, which drained Mama Robi's sales of gadgets. Mama Robi's initial capital ran out and the gadde-gadde was closed. The results of this study can be used as a basis for the government to make policies that are friendly to paggadde-gadde. This policy is important to ensure the sustainability of the business that supports some of the people with a lowermiddle class economy in Makassar. Keywords: gadde-gadde; restriction; Covid_19; SMEs