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All Journal EL-MUHASABA Goodwood Akuntansi dan Auditing Reviu
Monantun, Widy Pratiwi
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Economics, Econometrics & Finance Education Other

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Studi Fenomenologi Transendental untuk Mengupas Makna Pendapatan Monantun, Widy Pratiwi; Thalib, Mohamad Anwar
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.24216

Abstract

Purpose: This research aims to reveal the meaning of income by sharia accounting students. Method: This research falls under the umbrella of the interpretive paradigm. The approach used is phenomenology. There are five data analyses: noema, epoche, noesis, intentional analysis, and eidetic reduction. Results: The research results show that income, which is not limited to results in the form of money. However, there are human values and religiosity inherent in the income obtained. The informants' awareness was formed through Islamic boarding school accounting lectures and accounting theory, which focused on aspects of intellectual intelligence and emotional and spiritual intelligence. Implications: The research results can contribute to curriculum development in the Sharia Accounting study program. Universities can adjust courses or add Sharia accounting learning content not limited to techniques and calculations but includes human values and religiosity. Novelty: results of this study present the meaning of income from the perspective of students majoring in sharia accounting.
Mengungkap Praktik Akuntansi Pendapatan oleh Para Guru Honorer TK Thalib, Mohamad Anwar; Monantun, Widy Pratiwi
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 1 (2023): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i1.2367

Abstract

Purpose: This study aims to reveal income accounting practices by kindergarten teachers based on non-material values. Method: This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Result: The results of the study show that there are three ways of practicing income accounting that are implemented by kindergarten teachers, namely first, income accounting practices that originate from the profession of kindergarten teachers; secondly, the accounting practice of income originating from side business income; the three methods of recording revenue accounting in memory. Nonmaterial values condition these three accounting practices through patience and persistence. Limitation: The limitation of this study is that the study's results need to provide documentation related to the method of recording income accounting by honorary kindergarten teachers. Contribution: The contribution of this research is that the results of this study add to the repertoire of accounting knowledge, especially related to income accounting, by honorary kindergarten teachers. The outcome of this study is to identify the non-material values that are most important for honorary teachers in managing their income. This can help identify the aspects that influence financial decisions. Novelty: The novelty of this research is that the results show that the practice of income accounting by honorary kindergarten teachers is based on non-material values.
Co-Authors Thalib, Mohamad Anwar