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All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Diska Arliena Hafni
Universitas 'Aisyiyah Yogyakarta
Economics, Econometrics & Finance

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Studi Fenomenologi: Praktik dan Makna Akuntansi bagi Wirausahawan Difabel Netra pada Usaha Mikro Diska Arliena Hafni
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 15 No. 2 (2017): KOMPARTEMEN, Vol 15 No 2, September 2017
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v15i2.1839

Abstract

This study explained the meaning and understand how accounting is practiced by blind entrepreneurs in micro businesses. Institutional theory is used as a basis for understanding the accounting practiced by blind entrepreneurs in micro businesses. This research is qualitative research with intepretive paradigm and used transcendental phenomenology method. Research data obtained through interviews and observations. Stages of data analysis consist of apoche, phenomenology reduction, variation of imagination, and synthesis of meaning and essence. The results showed that the Accounting practiced by bilnd entrepreneurs is in the form of financial records and memory. In this case, blind entrepreneurs prefer to remember rather than record. The meaning contained in accounting practices by blind entrepreneurs in micro businesses leads to the fulfillment of internal business information. It also hinted that accounting is practiced in accordance with the needs and abilities of the implementers. Keywords: Accounting Practice, Blind Entrepreneurs, Transcendental Phenomenology
Aksesibilitas Permodalan Perbankan bagi Wirausahawan Difabel di D.I Yogyakarta untuk Mewujudkan Ekonomi Inklusi Diska Arliena Hafni; Fitri Maulidah Rahmawati
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 17 No. 2 (2019): KOMPARTEMEN, Vol 17 No 2, September 2019
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.3629

Abstract

This study aims to determine the opportunities and challenges faced by diffable entrepreneurs in accessing banking capital. In addition, it is also to find out the extent to which the role of banks provides access to capital for diffable entrepreneurs. The study was a descriptive qualitative study involving blind and disabled disabled entrepreneurs who were members of Persatuan Tuna Netra Indonesia (PERTUNI) DIY, Persatuan Penyandang Disabilitas Indonesia (PPDI) DIY area and Ojek Difa DIY motorcycle taxi. Data collection uses interview, observation and documentation methods. Data analysis is done by collecting data, reducing data, presenting data (data display), and drawing conclusions. The results showed that only a small proportion of blind diffable entrepreneurs had interacted with the banking sector, the rest preferred to interact with other financial institutions such as cooperatives established by PERTUNI and BMT. They chose this because banking services were considered to be quite complicated or lacking in access for blind diffable entrepreneurs. On the other hand, disabled entrepreneurs have often interacted with banking and there are no significant problems in the process of lending bank capital. However, both the disabled and forced entrepreneurs hope there will be an increase in services for diffable entrepreneurs primarily in terms of facilities and infrastructure as well as more diffable-friendly banking service products.Keywords: accesisbility of banking capital, diffable entrepreneurs, economic inclusion 
Co-Authors Rahmawati, Fitri Maulidah