Articles
<![CDATA[THE SHAPE OF ASSIKO’ KANA (Hybrid Contract) ON MAKASSAR NATIVES : ETHNOMETHODOLOGY PERSPECTIVE ]]>
<![CDATA[Syah, Sultan -]]>;
<![CDATA[Sukoharsono, Eko Ganis]]>;
<![CDATA[Saraswati, Erwin -]]>;
<![CDATA[-, Roekhudin -]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol 28, No 1 (2020): The International Journal of Accounting and Business Society ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ub.ijabs.2020.28.1.1
<![CDATA[ABSTRACTPurpose — The purpose of this research is to discuss the accounting shari’a in assikko’ kana (hybrid contract) applied by Makassar natives by interpreting the existence of accounting in the trade activity area.Design/methodology/approach — In order to determine the existence of accounting, this research uses a qualitative method by using the ethnomethodology approach.Findings — The result reveals that accounting is the accountability process of economic, social, cultural, and religious aspects of the trade activities, which also can be found in the kalula[1] system. The research also finds that the trade actors are highly committed to trusting each other even though they incur losses. Thus this indicates that sociability becomes their priority. In addition, there is one more important factor so-called papalele (shareholders) whos contribute to the run of activities.Practical Implications —  Banking, financial companies, and Islamic finance including capital owners can benefit from the preparation of assikko’ kana (hybrid contracts) so that the contracts made do not conflict with the prevailing Islamic ShariaOriginality/value —  a hybrid contract form applied to the flying fish fishermen community (patorani) is the result of acculturation between local culture and Islamic law. What's interesting is that the majority of Islamic banking and financial products and services are hybrid contracts, but the source of funding is still sourced from local investors (papalele). This paper tries to make a reality in the patorani community in establishing Sharia parameters, about how to combine more than one contract in one transactionKeywords Accounting Shari’a, Hybrid Contract, PatoraniPaper Type Research paper ]]>
<![CDATA[SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT ]]>
<![CDATA[Sultan Syah]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v10i1.8592
<![CDATA[ABSTRACTThis research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simultaneously, namely institutional and ethno-methodological. The researchers chose qualitative data and obtained data directly from the field (primary data) as research data. Accounting practice begins with recording the funding and profit-sharing of the catch during a season. The important conclusion of this research is that accounting is related to material and no material aspects. The accounting system for financing and profit-sharing in the community of Patorani is not absolute but tailored to needs. It all depends on the agreement of all parties during the assikko' kana (hybrid contract).ABSTRAKPenelitian ini mengkonstruksi konsep assitallassi (Saling menghidupi) yang diterapkan oleh komunitas patorani untuk akuntansi pembiayaan berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Untuk perolehan data, peneliti menggunakan dua pendekatan sekaligus yaitu institusional dan etnometodologi. Peneliti memilih data kualitatif dan perolehan data secara langsung diambil dari lapangan (data primer) sebagai data penelitian. Praktek akuntansi dimulai dari mencatat pembiayaan dan bagi hasil atas hasil tangkapan selama satu musim. Temuan penting dalam penelitian ini yaitu akuntansi tidak hanya terkait dengan materi tetapi aspek non materi. sistem akuntansi pembiayaan dan bagi hasil pada komunitas patorani tidak bersifat mutlak tetapi disesuaikan dengan kebutuhan. Semua tergantung kesepakatan semua pihak ketika assikko’ kana (hybrid contract).]]>
<![CDATA[ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK ]]>
<![CDATA[Sisilia Eku]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Diah Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.199
<![CDATA[The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing]]>
<![CDATA[AKUNTANSI ASET TETAP : PENTINGKAH STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK BAGI KOPERASI ]]>
<![CDATA[Gaudensia Imelda]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.200
<![CDATA[This study aims to determine the suitability of the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda SulSel with Standards Accounting Financial Entity Without Accountability Public Number 15. The type of data is quantitative data and the data sources used are primary data and secondary data. The analytical method used is a comparative analysis method with an instrumental case study approach is a case study research conducted to examine a case and provide understanding or re-explain a brief process of events (generalization). Data collection techniques used are observations, interviews, and documentation. The results of the study said that the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda Sulsel is in accordance with the Standards Accounting Financial Entity Without Accountability Public Number 15.]]>
<![CDATA[De Galesong : Sustainability Accounting dan Dilema Masyarakat Pesisir ]]>
<![CDATA[Sultan Syah]]>;
<![CDATA[Latifah Sukmawati Yuniar]]>;
<![CDATA[Ibrahim Ibrahim]]>;
<![CDATA[Sri Rahayu Syah]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 1 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i1.p077-092
<![CDATA[Tujuan - mendekonstruksi realitas ekonomi, sosial, dan lingkungan di masyarakat pesisir dengan perspektif akuntansi ekonomi politik. Desain / metodologi / pendekatan - Metode kualitatif dengan paradigma postmodern dan perspektif akuntansi ekonomi politik. Hasil penelitian ini menemukan bahwa ekonomi politik akuntansi memainkan peran penting dalam "bertransaksi" seperti koin (logam) yang memiliki dua sisi yang berbeda. Dimana di satu sisi para pelaku (nelayan) memiliki kepentingan ekonomi yang berbenturan dengan pelestarian alam dan di sisi lain, kehidupan ekonomi dan sosial masih bergantung pada alam sebagai sumber utama mereka. Dengan demikian, hasil dekonstruksi yang ditawarkan dapat menyelaraskan hubungan antara masyarakat (ekonomi dan sosial) dengan alam. Implikasi Praktis - Pemerintah daerah dan pusat, khususnya kementerian kelautan dan perikanan, serta masyarakat pesisir dapat memperoleh manfaat dari akuntansi keberlanjutan sehingga kegiatan ekonomi dapat berjalan selaras dengan kehidupan sosial dan kelestarian lingkungan. Orisinalitas / nilai - hasil dekonstruksi yang ditawarkan berasal dari kearifan lokal jenius masyarakat pesisir yang mulai dilupakan. Makalah ini mencoba mendekonstruksi realitas masyarakat pesisir dalam memberikan solusi tanpa menghancurkan mata pencaharian utama masyarakat. Parameter yang menerapkan konsep triple bottom line adalah bahwa ada harmonisasi antara aspek ekonomi, sosial, dan lingkungan.]]>
<![CDATA[ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK ]]>
<![CDATA[Sisilia Eku]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Diah Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.199
<![CDATA[The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing]]>
<![CDATA[AKUNTANSI ASET TETAP : PENTINGKAH STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK BAGI KOPERASI ]]>
<![CDATA[Gaudensia Imelda]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.200
<![CDATA[This study aims to determine the suitability of the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda SulSel with Standards Accounting Financial Entity Without Accountability Public Number 15. The type of data is quantitative data and the data sources used are primary data and secondary data. The analytical method used is a comparative analysis method with an instrumental case study approach is a case study research conducted to examine a case and provide understanding or re-explain a brief process of events (generalization). Data collection techniques used are observations, interviews, and documentation. The results of the study said that the accounting treatment of fixed assets in Lotus Cooperative Satbrimob Polda Sulsel is in accordance with the Standards Accounting Financial Entity Without Accountability Public Number 15.]]>
<![CDATA[Blue Accounting Dan Resolusi Penanganan Limbah Plastik ]]>
<![CDATA[Sultan Syah]]>;
<![CDATA[Sri Rahayu Syah]]>;
<![CDATA[Fibriyani Nur Khairin]]>;
<![CDATA[Dharma Kesuma]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ]]>
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DOI: 10.24034/jiaku.v2i1.5692
<![CDATA[The purpose of this study is to provide an understdan ing of the role of accounting blue in converting plastic waste into environmentally friendly energy to meet human needs. This study used qualitative methods using eco phenomenology. Data is obtained through observation, documentation, and daily activities. This research provides a solution to overcome the problem of plastic waste in the sea. In addition, plastic waste can produce fuel oil with a composition of 10 kg of plastic waste each, producing 6 liters of diesel fuel, 2 liters of gasoline dan 2 liters of fuel providing a solution to the difficulties of fuel experienced by fishermen. The application of this research is beneficial for environmental accounting progress. The novelty/originality of this research was able to overcome the problem of plastic waste to zero. By converting waste into fuel oil, at least three things can be resolved, namely the problem of reducing plastic waste, overcoming the problem of scarcity of fuel oil especially for fishermen, dan generating economic value for the community.]]>
<![CDATA[Asset Lantung : Wara-Wara Akuntabilitas dan Ghost shopping dengan Pendekatan Netnografi ]]>
<![CDATA[Sultan Syah]]>;
<![CDATA[Alfiyatul Qomariyah]]>;
<![CDATA[Sri Rahayu Syah]]>
<![CDATA[ InFestasi Vol 19, No 1 (2023): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v19i1.20039
<![CDATA[Accountability is based on the need for an individual or entity to be able to express their anger over any day-to-day currency actions, decisions, or ex-penses that relate to them. Recognition is essential in the context of oil as-sets and natural resources to ensure that proper management and utiliza-tion are carried out. The study aims to provide an understanding of an ac-countability practice for managing Lantung assets (natural resource assets). This research uses an interpretive paradigm and qualitative method with Combination of Literature Study and Netnography Approaches. The re-sults of the study provide an understanding of accountability practices in-dicating that companies take various steps to secure their position from var-ious threats while maintaining their "power" The ghost shopping strategy by companies has yielded results in the pricing of Lantung. The interpreta-tion of agency theory as an accountability performance drama seeks to pre-sent capitalist values to the audience to remain focused on the appearance of accountability presented through financial statements (accounting prod-ucts). Finally, the values of capital (again) give legitimacy to decision-makers to stand on these capitalist values.]]>
<![CDATA[ANALISIS HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL PRODUK ]]>
<![CDATA[Sisilia Eku]]>;
<![CDATA[Sultan Syah]]>;
<![CDATA[Diah Ayu Gustiningsih]]>
<![CDATA[ Tangible Journal Vol 6 No 2 (2021): - ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v6i2.199
<![CDATA[The purpose of this study was to determine and analyze the process of calculating the cost of production and determining the selling price of products on D’strawberry café using the Cost Plus Pricing method full costing mud approach. the research used was a quantitative method with an intrinsic case study. The source of the data obtained was primary data. The analytical method used is the Cost Plus Pricing method. The data collection techniques are interviews (oral, written, electronic media) and observation. The results of this study indicate that there are differences in the process of determining the cost of production and determining the selling price of products between D’strawberry café and the Cost Plus Pricing method. Based and the cost of raw materials plus the expected margin while the selling price determination uses the Cost Plus Pricing method based on the total cost of both production costs and non-production. Cost-plus the expected margin is the reason D’strawberry café does not involve factory overhead costs in the calculation on the cost of production and pricing selling because factory overhead costs are charged to the guest's house business. Keywords : Price Sales, Cost Plus Pricing, And Full Costing]]>
