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<![CDATA[Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT Telkom dan PT Indosat ]]>
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Privatization Under Critical Meaning by Using Gadamerian Hermeneutics: The Case for Privatization of PT. Telkom And PT. Indosat. The objectives of the study are to search critical meanings of privatisation in PT Telkom and PT Indosat. This research is using an interpretive approach and critical analysis by using Gadamerian hermeneutics. The study finds that there is other reality which shows that the Government views privatisation as a tool to achieve economic rents. Privatisation has failed to enable the distribution of ownership. At the same time, there is exploitation of consumers in the form of higher rates (as in the case of PT Telkomsel). As a result of privatisation of PT Telkom and PT Indosat has failed to provide justice and prosperity for the people and state. Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT. Telkom Dan PT. Indosat. Tujuan penelitian ini adalah untuk untuk mencari pemaknaan privatisasi yang terjadi pada PT. Telkom dan PT. Indosat. Penelitian ini menggunakan pendekatan interpretif dan analisis kritis Hermeneutika Gadamerian sebagai metodenya. Hasil analisis menemukan realitas yang lain, yaitu bahwa saat Pemerintah memahami privatisasi sebagai alat untuk mencapai rente ekonomi, privatisasi telah gagal untuk membuat distribusi kepemilikan. Pada saat yang bersamaan, proses eksploitasi atas konsumen dalam bentuk tingginya harga (kasus PT. Telkomsel). Hasilnya, privatisasi PT. Telkom dan PT. Indosat telah gagal menyediakan keadilan dan kemakmuran bagi bangsa dan masyarakat.]]>
<![CDATA[KUALITAS AUDITOR, BESARAN TRANSAKSI ANTAR PIHAK YANG BERHUBUNGAN ISTIMEWA DAN MANAJEMEN LABA ]]>
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba. Penelitian ini bertujuan menjawab dua pertanyaan. Pertama, apakah transaksi pihak terkait berhubungan dengan manajemen laba? Kedua, apakah kualitas auditor dapat mengurangi praktik manajemen laba? Kami memilih perusahaan yang tidak terkait secara ï¬nansial sebagai sampel. Sebanyak 45 perusahaan yang dipilih terdaftar pada pada ISX tahun 2007-2009. Pengujian didasarkan pada âfull sampleâ dan âsplit sampelâ. Hasil penelitian menunjukkan dua dari empat transaksi dengan pihak terkait secara statistik berhubungan dengan manajemen laba. Sampel lainnya yang telah diaudit oleh kantor akuntan yang lebih besar gagal membuktikan hubungan dengan manajemen laba. Meskipun hasil penelitian tidak konsisten di antara pengukuran yang berbeda atas transaksi pihak terkait, namun manajer oportunis dapat mengambil manfaat dari kompleksitas transaksi.Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-ï¬nancial related party ï¬rms as our sample. Those 45 chosen ï¬rms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting ï¬rms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.]]>
<![CDATA[Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Akram]]>;
<![CDATA[Saipul Arni Muhsyaf]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021) ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jpmpi.v4i4.1127
<![CDATA[The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance.]]>
<![CDATA[Towards the concept of divine justice income: an imaginary dialogue ]]>
<![CDATA[Rosyid Arifin]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.4.1.2019.14-22
<![CDATA[Abstrak Tulisan ini adalah sebuah dialog imajiner antara dua akuntan yang berbeda latar belakang lingkungan pendidikan. Salah seorang dengan pendidikan sekuler (akuntan-sekuler: Asek) dan seorang lainnya berasal dari lingkungan pendidikan pesantren (akuntan-syariah: Asyah). Keduanya berdialog mengenai konsep income hingga melahirkan sebuah konsep yang mereka sebut sebagai konsep income berkeadilan Ilahi. Konsep income berkeadilan Ilahi mengandung tiga rukun yaitu: rukun paritas, rukun kewargaan, dan rukun pembuktian. Ketiga rukun itu digambarkan seperti struktur lapisan bumi. Tulisan ini menggunakan dialog imajiner sebagai sebuah metode yang dikategorikan dalam paradigma postmodern. Ini adalah sebuah cara unik untuk memberikan pencerahan bagi perkembangan akuntansi syariah. Abstract This paper is an imaginary dialogue between two accountants who have different educational background environments. The first accountant is from secular education environment (secular accountant: Asek) and the second accountant comes from pesantren education environment (sharia accountant: Asyah). Both of them discuss about the concept of income to initiate a concept which is called Divine Justice Income. The concept of Divine Justice Income consists of three pillars, namely: parity pillar (rukun paritas), kinship pillar (rukun kewargaan), and social welfare pillar (rukun pembuktian). All pillars are illustrated just like the layer of earth. This paper employs an imaginary dialogue as the method which is categorized as postmodern paradigm. This is a unique way to provide insight for the development of sharia accounting.]]>
<![CDATA[TAFSIR KRITIS PRIVATISASI BERDASARKAN HERMENEUTIKA GADAMERIAN: KASUS PRIVATISASI PT TELKOM DAN PT INDOSAT ]]>
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2011.08.7118
<![CDATA[Privatization Under Critical Meaning by Using Gadamerian Hermeneutics: The Case for Privatization of PT. Telkom And PT. Indosat. The objectives of the study are to search critical meanings of privatisation in PT Telkom and PT Indosat. This research is using an interpretive approach and critical analysis by using Gadamerian hermeneutics. The study finds that there is other reality which shows that the Government views privatisation as a tool to achieve economic rents. Privatisation has failed to enable the distribution of ownership. At the same time, there is exploitation of consumers in the form of higher rates (as in the case of PT Telkomsel). As a result of privatisation of PT Telkom and PT Indosat has failed to provide justice and prosperity for the people and state. Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT. Telkom Dan PT. Indosat. Tujuan penelitian ini adalah untuk untuk mencari pemaknaan privatisasi yang terjadi pada PT. Telkom dan PT. Indosat. Penelitian ini menggunakan pendekatan interpretif dan analisis kritis Hermeneutika Gadamerian sebagai metodenya. Hasil analisis menemukan realitas yang lain, yaitu bahwa saat Pemerintah memahami privatisasi sebagai alat untuk mencapai rente ekonomi, privatisasi telah gagal untuk membuat distribusi kepemilikan. Pada saat yang bersamaan, proses eksploitasi atas konsumen dalam bentuk tingginya harga (kasus PT. Telkomsel). Hasilnya, privatisasi PT. Telkom dan PT. Indosat telah gagal menyediakan keadilan dan kemakmuran bagi bangsa dan masyarakat.]]>
<![CDATA[Analisis Kritis Akuntabilitas Pengelolaan Dana Desa Berdasarkan Teori Konflik Karl Marx ]]>
<![CDATA[Dina Amalya Putri]]>;
<![CDATA[Dwi Putra Buana Sakti]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 5 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i05.p20
<![CDATA[This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl Marx's Conflict Theory. A total of 5 informants. The results of the study revealed that the implementation of village funds did not involve the community, there was dominance of the village head in decision making, budget markups, fictitious accountability reports, there was no openness of the village head and the submission of accountability reports was not timely. Theoretically, the results of this study justify the occurrence of conflict theory as a perspective in the context of managing village funds. The conflict here emphasizes the pluralistic nature of society and the imbalance in the distribution of power that occurs between various groups, because of the power possessed, the elite group also has the power to create regulations. Thus, it is necessary to establish a praxis in the form of transparent and process-oriented village fund management by involving the active participation of the community. Keywords: Accountability; Village Funds; Conflict Theory; Karl Marx.]]>
<![CDATA[MAKNA INVESTASI PADA ANAK DALAM MITOS “BANYAK ANAK BANYAK REZEKI” : STUDI FENOMENOLOGI ]]>
<![CDATA[Vinny Syifa Denada]]>;
<![CDATA[Ali Fikri]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28939
<![CDATA[The purpose of this study was to reveal the meaning of investment on children in “banyak anak banyak rezeki” myth through education. This study was employed interpretative paradigm with phenomenology as methodology. The author interviewed three informants in West Lombok District which are householder who worked as a pedagogue. The result has found two categories the significance of investment on children, material and non-material significance. Materially, the investment on children provided a very high amount of return to the parents so that it gave them a secure feeling financially in their old age. Whereas non-materially, the investment on children provided a return in the form of happiness in this world and the hereafter. Keywords : Investment, Phenomenology, Education, Return, Child]]>
<![CDATA[Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) ]]>
<![CDATA[Siti Hawa]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Adhitya Bayu Suryantara]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa ]]>
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DOI: 10.59086/jam.v1i2.123
<![CDATA[The purpose of this study was to determine the role of BUMDes Maria Maju to realize economic independence in Maria Village, Wawo District, Bima Regency. The research method used is a qualitative method with descriptive analysis. Data collection techniques used are interviews, observation, and documentation. The results of this study indicate that the role of BUMDes in supporting village economic independence consists of: BUMDes service aspects which have implications for village economic independence, accountability aspects have implications for increasing village original income, aspects of improving living standards have implications for rural economic growth and equity, and regulatory compliance aspects. legislation has implications for the ability to manage village potentia]]>
<![CDATA[Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional ]]>
<![CDATA[Sukma Dewi]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Yusli Mariadi Mariadi]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa ]]>
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DOI: 10.59086/jam.v1i2.135
<![CDATA[This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award]]>
<![CDATA[Strategi Operasional Baitul Maal Wa Tanwil dalam Menghadapi Ketidakpastian Lingkungan ]]>
<![CDATA[Muhammad Helmi Falah]]>;
<![CDATA[Lalu Hamdani Husnan]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 11 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i11.p19
<![CDATA[Previous studies related to the Baitul Maal Wa Tanwil (BMT) problem generally only made an inventory of the problems without connecting these various problems and their implications for BMT's strategy in developing its organization. Therefore, researchers used exploratory qualitative research methods to answer research questions using semi-structured interview methods, triangulation of sources and theory. This study aims to explore the operational strategy of BMT in carrying out its dual function. The results of the study reveal that the operational strategy of BMT is to focus on the role of baitul tamwil (business institution) by tending to override the role of baitul maal (social institution). This pragmatism is caused by various challenges such as limited funds, the many philanthropic institutions, overlapping regulations on zakat management by BMTs, and managerial competence. These challenges not only make BMT focus on its business institutions, but also make BMT focus on limited circles so that financial inclusion has not been achieved. Keywords: BMT; Pragmatism; Islamic Economics]]>
