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<![CDATA[Tafsir Hermeneutika Intensionalisme atas âLabaâ Yayasan Pendidikan ]]>
<![CDATA[Purnamasari, Dian]]>;
<![CDATA[Triyuwono, Iwan]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Yayasan is a non-profit organization. The organization should not, by nature, has income statement and âprofitâ account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of âprofitâ in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of âprofitâ in non-profit organization, namely material âprofitâ, social âprofitâ, and memorial âprofitâ. The material âprofitâ is used to pay the debt of the non-profit organization. Social âprofitâ is the meaning of âprofitâ understood by student who benefit from fee dis-counts from the school. The third âprofitâ is memorial âprofitâ that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three âprofitsâ are connected and affect one another so that they become borderless circle, namely the Tri-Sari âLabaâ Yayasan.]]>
<![CDATA[TELISIK PERLAKUAN TEORI ENTITAS USAHA MIKRO, KECIL DAN MENENGAH ]]>
<![CDATA[Sari, Dian Purnama]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as âownerâs walletâ. Internalization process can be carried out by âtransplantationâ of the economic entity concept to eliminate the culture of âsami mawonâ exhibited by many actors of SMEs. Abstrak: Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Beragam tantangan dan hambatan masih memayungi pengembangan UMKM di Indonesia. Salah satunya adalah perilaku pemilik UMKM yang seringkali tidak memisahkan modal bisnis keuangan pribadi dan perusahaan. Kebiasaan pembayaran pelbagai kebutuhan pribadi adalah salah satu bentuk penggunaan sumber daya usaha untuk kepentingan pribadi. Realitas sosial UMKM semacam ini menunjukkan penerapan konsep entitas ekonomi yang tidak komprehensif, kecenderungan penggunaan sumber daya untuk pribadi dan laba/pendapatan usaha bisnis sebagai âkantong ribadi pemilikâ. Proses internalisasi melalui âtransplantasiâ konsep entitas ekonomi dapat diikhtiarkan dalam memberantas budaya âsami mawonâ yang dilakoni banyak aktor UMKM.]]>
<![CDATA[APA MAKNA âKEUNTUNGANâ BAGI PROFESI DOKTER? ]]>
<![CDATA[Sari, Dian Purnama]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstract: What is the meaning of âprofitâ for doctor profession? This researchâs goal is to understand the meaning of âprofitâ which is seen from doctorâs side. With Intensionalism Hermeneutic as research method, this research concludes that there are four meanings of âprofitâ for doctor profession. The first meaning is material âprofitâ which is called as saving to fulfill doctorâs needs. The second meaning is spiritual âprofitâ addressed for fellow being and return to God. The third meaning is prestige âprofitâ which is respected enough in society. And the fourth meaning is satisfaction of mind âprofitâ when the patient is cured and healthy.Abstrak: Apa makna âkeuntunganâ bagi profesi dokter? Tujuan penelitian ini adalah untuk memahami makna âkeuntunganâ yang dilihat dari sudut pandang profesi dokter. Dengan menggunakan hermeneutika intensionalisme sebagai metode penelitian, penelitian ini menyimpulkan empat makna âkeuntunganâ bagi profesi dokter. Makna pertama adalah âkeuntunganâ materi yang disebut tabungan untuk memenuhi kebutuhan dokter. Makna kedua adalah âkeuntunganâ spiritual dalam selalu menolong orang lain maupun mengembalikannya kepada Tuhan. Makna ketiga adalah âkeuntunganâ martabat yang disegani oleh masyarakat. Makna keempat adalah âkeuntunganâ kepuasan batin apabila pasien yang dirawatnya dapat sembuh.]]>
<![CDATA[APA MAKNA “KEUNTUNGAN” BAGI PROFESI DOKTER? ]]>
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2014.04.5011
<![CDATA[Abstract: What is the meaning of “profit” for doctor profession? This research’s goal is to understand the meaning of “profit” which is seen from doctor’s side. With Intensionalism Hermeneutic as research method, this research concludes that there are four meanings of “profit” for doctor profession. The first meaning is material “profit” which is called as saving to fulfill doctor’s needs. The second meaning is spiritual “profit” addressed for fellow being and return to God. The third meaning is prestige “profit” which is respected enough in society. And the fourth meaning is satisfaction of mind “profit” when the patient is cured and healthy.Abstrak: Apa makna “keuntungan” bagi profesi dokter? Tujuan penelitian ini adalah untuk memahami makna “keuntungan” yang dilihat dari sudut pandang profesi dokter. Dengan menggunakan hermeneutika intensionalisme sebagai metode penelitian, penelitian ini menyimpulkan empat makna “keuntungan” bagi profesi dokter. Makna pertama adalah “keuntungan” materi yang disebut tabungan untuk memenuhi kebutuhan dokter. Makna kedua adalah “keuntungan” spiritual dalam selalu menolong orang lain maupun mengembalikannya kepada Tuhan. Makna ketiga adalah “keuntungan” martabat yang disegani oleh masyarakat. Makna keempat adalah “keuntungan” kepuasan batin apabila pasien yang dirawatnya dapat sembuh.]]>
<![CDATA[COST [IN]EFFICIENCY DI BALIK KEBAKARAN HUTAN DAN LAHAN ]]>
<![CDATA[Sri Rahayu]]>;
<![CDATA[Yudi Yudi]]>;
<![CDATA[Rahayu Rahayu]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.2.20
<![CDATA[Abstrak - Cost [In]Efficiency di balik Kebakaran Hutan dan LahanTujuan Utama - Penelitian ini bertujuan mengungkap realitas akuntansi dari persepsi masyarakat tentang penyebab dibalik terjadinya bencana berulang setiap musim kemarau.Metode - Data diperoleh dari hasil wawancara dengan masyarakat Jambi yang terdampak langsung bencana, pengamatan dan telaah dokumen. Kearifan lokal Jambi “merun” atau “muhun” digunakan sebagai alat analisis data.Temuan Utama - Hasil penelitian menunjukkan sebagian besar masyarakat menjadikan efisiensi biaya pembukaan lahan besar-besaran dibalik bencana ini. Bencana berdampak pada ekonomi, sosial, kesehatan dan pendidikan. Budaya lokal masyarakat yang sangat menghargai alam ikut terkiki.Implikasi Teori dan Kebijakan - Penindakan tegas terhadap oknum dibalik terjadinya kebakaran hutan dan lahan harus dilakukan. Selain itu, akuntabilitas yang dibangun bukan hanya bersifat kalkulatif, tetapi menuju akuntabilitas holistik. Kebaruan Penelitian – Penyelidikan atas efisiensi biaya menjadi kebaruan atas penelitian ini. Abstract - Cost [In]Efficiency on Forest and Land FiresMain Purpose - This study aimed to reveal the accounting reality of people's perceptions about the causes behind repeated disasters every dry season.Method - The data were obtained from interviews with the Jambi community directly affected by the disaster, observations and document reviews. Jambi local wisdom “merun” or “muhun” was used as a data analysis tool.Main Findings – This study showed that most communities made the cost efficiency of the large-scale land clearing behind this disaster. Disasters had an impact on the economy, society, health and education. Farmers and the local culture of the people who respect nature were also being eroded.Theory and Practical Implications - Strict action against the person behind the occurrence of forest and land fires must be carried out. In addition, the accountability that was built was not only calculative but led to holistic accountability.Novelty - The investigation of cost efficiency was the novelty of this research.]]>
<![CDATA[KONSEP PENGELOLAAN DANA JAMINAN KESEHATAN NASIONAL BERBASIS NOSARARA NOSABATUTU ]]>
<![CDATA[Dian Purnama Sari]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[Yudi Yudi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.06
<![CDATA[Abstrak: Konsep Pengelolaan Dana Jaminan Kesehatan Nasional Berbasis Nosarara Nosabatutu. Penelitian ini bertujuan menawarkan sebuah pembaharuan dari “akar” pengelolaan dana Jaminan Kesehatan Nasional (JKN). Filosofi Nosarara Nosabatutu digunakan sebagai metode untuk membangun sebuah landasan baru yang lebih holistik dalam memenuhi kebutuhan semua pihak yang berkepentingan. Penelitian ini menghasilkan delapan komitmen dalam filosofi Nosarara Nosabatutu menjadi alat membangun sistem pengelolaan dana JKN yang baru. Diharapkan, JKN berbasis filosofi Nosarara Nosabatutu menghasilkan sebuah konsep pengelolaan dana yang baru sehingga jaminan kesehatan bagi seluruh masyarakat dalam semangat persaudaraan dan persatuan. Abstract: National Health Insurance Fund Management Concept Based on Nosarara Nosabatutu. This study aims to offer a renewal of the "roots" of managing the National Health Insurance (NHI) fund. Nosarara Nosabatutu's philosophy is used as a method for building a new foundation that is more holistic in meeting the needs of all interested parties. This research resulted in eight commitments in the Nosarara Nosabatutu philosophy to be a tool to build a new NHI fund management system. It is hoped that NHI based on the philosophy of Nosarara Nosabatutu will produce a new concept of fund management so that health insurance for all citizens in brotherhood and unity.]]>
<![CDATA[TELISIK PERLAKUAN TEORI ENTITAS USAHA MIKRO, KECIL DAN MENENGAH ]]>
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2013.08.7192
<![CDATA[Abstract: Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “sami mawon” exhibited by many actors of SMEs.Abstrak: Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Beragam tantangan dan hambatan masih memayungi pengembangan UMKM di Indonesia. Salah satunya adalah perilaku pemilik UMKM yang seringkali tidak memisahkan modal bisnis keuangan pribadi dan perusahaan. Kebiasaan pembayaran pelbagai kebutuhan pribadi adalah salah satu bentuk penggunaan sumber daya usaha untuk kepentingan pribadi. Realitas sosial UMKM semacam ini menunjukkan penerapan konsep entitas ekonomi yang tidak komprehensif, kecenderungan penggunaan sumber daya untuk pribadi dan laba/pendapatan usaha bisnis sebagai “kantong ribadi pemilik”. Proses internalisasi melalui “transplantasi” konsep entitas ekonomi dapat diikhtiarkan dalam memberantas budaya “sami mawon” yang dilakoni banyak aktor UMKM.]]>
<![CDATA[MAKNA BIAYA PADA RITUAL NGATURANG CANANG MASYARAKAT BALI ]]>
<![CDATA[Sri Rahayu]]>;
<![CDATA[Yudi Yudi]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.12.7028
<![CDATA[Abstrak: Makna Biaya pada Ritual Ngaturang Canang Masyarakat Bali. Studi ini bertujuan mengungkap makna pengeluaran uang pada ritual ngaturang canang oleh masyarakat Bali. Ngaturang canang merupakan ritual meletakkan banten kecil setiap pagi di tempat-tempat suci. Pengelompokan wujud budaya digunakan sebagai metode analisis. Hasil penelitian menemukan bahwa setiap rumah tangga masyarakat Bali mengeluarkan biaya harian untuk membeli canang. Jumlah biaya tergantung kepada jumlah canang yang mengikuti jumlah merajan setiap keluarga. Keluarga tidak berusaha melakukan efisiensi dengan cara menghindari atau mengurangi jumlah canang. Masyarakat Bali memaknai biaya ritual canang bukan sebagai pengorbanan ekonomi, tetapi bermakna syukur untuk mendekatkan diri kepada Tuhan dan menyeimbangkan diri dalam kehidupan.Abstract: The Meaning of Cost in the Ngaturang Canang Ritual Bali. The study aims to reveal the meaning of spending in the Ngaturang Canang Ritual in Bali. Ngaturang Canang is a ritual of placing small offerings in the holy places every morning. Categorisation of cultural forms were utilised as analysis tools. The findings suggest that Balinese households spend some amount daily for the ritual according to the number of merajan in each family. The family never intends to reduce spending in the name of efficieny. The Balinese regards ritual cost of Canang not as economic spending, but as form of gratitude to bring one closer to God and to balance life.]]>
<![CDATA[TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN ]]>
<![CDATA[Dian Purnama Sari]]>;
<![CDATA[Iwan Triyuwono]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2010.12.7106
<![CDATA[Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.]]>
