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All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Wahana Akuntansi ATESTASI : Jurnal Ilmiah Akuntansi Jurnal Ar-Ribh Golden Ratio of Social Science and Education Journal of International Conference Proceedings
Darwis Said, Darwis
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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NARCISSISM IN LOCAL BUDGETING: THE MIRROR AND MASK EFFECTSOF PUBLIC ASPIRATION FUND Pasoloran, Oktavian; Sukoharsono, Eko Ganis; Said, Darwis; Rura, Yohanis
The International Journal of Accounting and Business Society Vol 23, No 1 (2015): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

This study aims to interpret public aspiration fundin local budgeting in narcissism perspective. Discourse about "public aspiration fund”is a reality in budgeting leading to a contradiction, so the question is whether" public aspiration fund" that shows the reality in which the amount of funds used for realizing programs or activities in local government expressespublic needs and aspiration or contains another meaning related to personal interest and certain group interest. The research results provide an understanding that local budgets have potential to accentuate the "hall of mirrors". Public aspiration funds were created bybudgeting actors to express their identity as "the representatives" and to entrust the management to bureaucrats to "serve" public interests. However, in reality, the public aspiration funds have been part of an effort to serve their interests. The public aspiration fundhas become a simulacrumthat produces allthe fake deviated from the reference and create a mark as a mask, camouflage, or a mirage. Keywords: narcissism, budgeting, public aspiration funds, mirrors, masks
Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR Said, Darwis; Junaid, Asriani
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i2.512

Abstract

This research focuses on exploring the values ​​in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values ​​, which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.
Budget Accountability in The Perspective of Habermas Communicative Action Theory Mahdalena, M.; Haliah, H.; Syarifuddin, S.; Said, Darwis
Golden Ratio of Social Science and Education Vol. 1 No. 2 (2021): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.191 KB) | DOI: 10.52970/grsse.v1i2.73

Abstract

Objectively, the purpose of this study is to produce a concept of accountability that is free from domination, which can synergize the accountability of the executive, legislative, and community and is oriented towards the liberation of communication. The expected result of this research is to be able to contribute, both theoretically and practically. The ideas from this research can be used as a reference for other researchers to test empirically with different approaches. Virtually, this research provides an idea for the opening of space for the public to be actively involved in all stages of the public accountability process to give input or criticism in the context of policy-making. To explore social reality as empirical material, the collaboration of several methods in this research was carried out as follows: Observation and interviews. Furthermore, based on the collected data, it will be netted and grouped based on specific categories and codes. Based on the previous description, this study produces a concept of accountability which the author calls triple accountability. Practically in the author's view, this concept is quite effectively implemented. This view adopts Habermas's communicative action theory that communication based rationality effectively overcomes social problems in human life, including government order.
Eksplorasi Perkembangan Penelitian Kinerja Lingkungan di Indonesia: Tinjauan Literatur Sistematis Indrawaty, Runy Rusdyantinah; Mudatsir; Yulita, Elvin; Janide, Anugrah; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Wahana Akuntansi Vol 18 No 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.028

Abstract

Penelitian ini bertujuan untuk meninjau kembali dan merangkum faktor-faktor yang dapat mempengaruhi kinerja lingkungan perusahaan dari penelitian terdahulu yang dilakukan di Indonesia pada periode 2013-2022. Kinerja lingkungan menjadi isu yang menarik perhatian pada masa kini karena, selain berorientasi pada optimalisasi keuntungan, perusahaan juga bertanggung jawab atas lingkungan yang berada di sekitarnya. Tinjauan literatur dilakukan terhadap aspek jumlah, variasi desain, topik relevan, instrumen penelitian, dan teknik analisis data sehubungan dengan penelitian kinerja lingkungan. Hasil penelitian ini menunjukkan bahwa masih terdapat ruang yang sangat luas untuk mengeksplorasi penelitian kinerja lingkungan selanjutnya di masa depan.
Humanist Profit In The Perspective Values Pappasang Tau Toa Mangkasara Depi, Sri; Said, Darwis; Damayanti, Ratna Ayu
Jurnal Ar-Ribh Vol 7, No 1 (2024): April 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i1.14521

Abstract

This research aims to reveal the meaning of humanist profit from the perspective of pappapata tau toa mangkasara values. The informants in this research were 5 informants, consisting of 2 business informants, 1 official informant and 2 traditional figure informants. The research uses qualitative methods by using an ethnomethodological approach with data analysis techniques: (1) organizing data, (2) grouping based on categories, themes and answer patterns, (3) testing existing assumptions or problems with the data, (4) looking for alternative explanations share data. The results of the research show that by applying the four values of Mangkasara's papangkat tau toa, namely: (1) Sopanna ellu, (2) Madiri pangngea ri crew, (3) Sakbala na ri papangkat, (4) Sipakatau sipakainge humanist profits are created as follows; the first is to bring good luck (dalle), the second is to build good relationships or develop good relationships (dekkeng), the third is financial support in the form of money (doe), the fourth is to get opportunities or chances (kaangkat).
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
Co-Authors Depi, Sri Eko Ganis Sukoharsono Eleonora, Ellen Haliah, Haliah Indrawaty, Runy Rusdyantinah Janide, Anugrah Junaid, Asriani Mahdalena, M. Mas’ud, Anis Anshari Mediaty Mudatsir Muhammad, Gazali Oktavian Pasoloran, Oktavian Ratna Ayu Damayanti S. Syarifuddin Yohanis Rura Yulita, Elvin