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All Journal YUME : Journal of Management Journal of Economic, Public, and Accounting (JEPA) Community Development Journal: Jurnal Pengabdian Masyarakat Tangible Journal Al-Buhuts (e-journal) Jurnal Bisnis dan Kewirausahaan Jurnal Unicorn ADPERTISI
Mispa, Sitti
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Public Health Social Sciences Other

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Journal : Tangible Journal

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Mengungkap Praktik Akuntansi Sosial dalam Komunitas Perempuan: Studi Etnometodologi atas Sistem Arisan di Makassar Mispa, Sitti; Damayanti, Ratna Ayu; Said, Darwis
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.622

Abstract

Penelitian ini bertujuan untuk menggambarkan praktik sosial arisan sebagai wujud akuntansi komunitas, menganalisis sistem akuntabilitas berbasis nilai-nilai lokal dan kepercayaan sosial, serta merekonstruksi makna akuntansi dari perspektif komunitas perempuan melalui pendekatan etnometodologi. Penelitian ini menggunakan pendekatan kualitatif eksploratif dengan metode etnometodologi untuk memahami praktik akuntansi sosial dalam arisan ibu-ibu rumah tangga di lingkungan RT di Kota Makassar. Pengumpulan data dilakukan melalui tiga teknik utama yaitu observasi partisipatif, wawancara mendalam, dan dokumentasi. Data dianalisis dengan pendekatan analisis interaksi sosial dan percakapan, khas dari etnometodologi. Hasil penelitian menunjukkan bahwa praktik arisan dalam komunitas ibu-ibu RT di Makassar merupakan bentuk nyata dari akuntansi sosial berbasis komunitas. Praktik ini membuktikan bahwa akuntansi bisa hadir dalam bentuk yang sederhana, partisipatif, dan bermakna secara sosial. Arisan bukan hanya sekadar kegiatan simpan-pinjam, tetapi juga arena pembentukan nilai, kepercayaan, dan solidaritas. Dengan demikian, arisan menampilkan wajah alternatif akuntansi yang hidup dan kontekstual.
Pengaruh Kompetensi Aparatur Desa, Pengendalian Internal dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Galesong Kabupaten Takalar Mispa, Sitti; Mannang, Arifuddin; Rahmawati, Rahmawati
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.712

Abstract

This study aims to analyze the influence of village apparatus competence, internal control systems, and the utilization of information technology on the accountability of village fund management. The background of this research stems from the ongoing low accountability in village fund management in several areas, particularly in Galesong District, Takalar Regency, which is indicated by delayed financial reporting, inappropriate fund usage, and the underutilization of information technology and community participation. This research uses a quantitative approach with a survey method targeting village officials, including village heads, secretaries, and treasurers. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that internal control systems and the use of information technology have a positive and significant effect on the accountability of village fund management. Meanwhile, the competence of village apparatus does not have a significant effect. These findings highlight the importance of strengthening internal control systems and optimizing information technology to improve accountability financial management village in Galesong District, Takalar Regency at 2025.
Co-Authors Amin, Asbi Darwis Said, Darwis Eldi, Eldi Hamzah, Izhak Lalo, Annas Mannang, Arifuddin Mappamiring Mappamiring Muchtar, Susiana Nur Azizah Basmar, Nur Azizah Nuramal, Nuramal Ola, Tenri Rahmawati, Rahmawati Ratna Ayu Damayanti Sahidah, Sahidah Sulfati, Andi Supranda, Magdalena Syafruddin, Muh. Yana Fajriah