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AKUNTABILITAS PENGELOLAAN LIMBAH BERBASIS MULAT SARIRA Eka Siskawati; Made Susilawati
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.907 KB) | DOI: 10.18202/jamal.2017.12.7067

Abstract

Abstrak: Akuntabilitas Pengelolaan Limbah Berbasis Mulat Sarira. Penelitian ini mencoba untuk menggali makna mulat sarira dalam konsep akuntabilitas pengelolaan limbah. Metode penelitian yang digunakan adalah deskriptif kualitatif. Penelitian ini menemukan bahwa konsep akuntabilitas berbasis mulat sarira pengelolaan limbah memberikan nilai puputan, THK, jengah, taksu, desa-kala-patra, saput poleng, ngayah, hukum karmaphala, dan paras paros. Mulat sarira sebagai senjata pengendalian diri mampu membangkitkan kewaspadaan diri untuk tidak merusak hubungan dengan Tuhan, manusia, dan lingkungan. Dengan demikian, budaya mulat sarira merupakan konsensus dekonstruksi nilai keseimbangan dan keharmonisan yang melandasi pembangunan konsep akuntabilitas pengelolaan limbah. Abstract: Mulat Sarira-based Accountability Waste Management. This research tried to explore the meaning of mulat sarira in the concept of waste management accountability. The research method used was descriptive qualitative. This study found that the concept of accountability based on multifarious sarira gives the value of puputan, THK, embarrassment, taksu, village-kala-patra, polish, ngayah, karmaphala, and paros paros. Mulat sarira as a weapon of self-control could awaken self-awareness to not damage relationships with God, human, and environment. Thus, the culture of mulat sarira was the consensus of the deconstruction of balance and harmony values which underlies the development of the concept of waste management accountability.
Koperasi Digital: Seberapa Penting dan Kesiapannya? Made Susilawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.913 KB) | DOI: 10.35606/jabm.v28i2.925

Abstract

The purpose of this study was to examine how urgent and ready to digitize cooperatives during and through the covid-19 pandemic. Data was collected through literature study, interviews, focus group discussions, and observations. The object of the research is social capital in cooperatives in a number of districts/cities in NTT Province. The research method uses a qualitative approach through a case study. The result of this study is that the social capital of commitment as a healthy, independent, and contemporary cooperative is a stimulant towards the cooperatives digitization. Cooperative social capital from the cultural dimension of adaptation to digitalization still needs to be strengthened by literacy, preparation of resources supported by security of funds and data, and commitment.
Akuntansi Manajemen Strategik Pada Koperasi (Strategic Management Accounting In Cooperatives) Made Susilawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1107

Abstract

The purpose of this study is to examine how important strategic management accounting is in advancing cooperatives. This study uses a qualitative method through a case study approach. Data were collected through interviews, observation, and literature study. The object of the research is the application of strategic management accounting in cooperatives. The findings of this study are management accounting strategies contribute to advancing cooperatives, but there are still few cooperatives that apply strategic management accounting strategies due to constraints on understanding the roles and functions of cooperative elements, recruiting members and selecting cooperative management, capital, systems and technology, and commitment. These obstacles can be overcome by implementing strategic management accounting which stimulates to collect information, analyze, interpret, recommend solution strategies, and communicate to cooperative management so that they can be used as considerations related to decision making in planning, controlling, evaluating, and continual improvement.