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All Journal Jurnal Visi Ilmu Pendidikan Jurnal Ilmiah Mandala Education (JIME) JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Journal of Community Development Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Jurnal Abdi Masyarakat Tematik: Jurnal Konten Pendidikan Matematika At- Ta'lim : Jurnal Pendidikan ⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities
Susilo, Tri Achmad Budi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Artificiality in the Delegation of Authority of Regional Heads and Their Impact on Autonomous Development Susilo, Tri Achmad Budi; Fernandez, Frederik; Lestari, Ratna Ani; Boli, Agustinus Payong; Pakage, Ferdinant
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/6xsaeg84

Abstract

The purpose of this study is to analyze the implications for the development of autonomous regions caused by the apparent delegation of authority from the regional head to the regional apparatus. The approach method used in this research is a descriptive-analytical approach. The practice of taking power in a covert manner, namely taking over the authority that has been delegated by the Regional Head to the Regional Apparatus without revoking the laws and regulations which are the legal basis for the delegation of authority, based on Law Number 23 of 2014 concerning Regional Government (as amended by Law No. 2 of 2015 concerning regional government). The covert takeover of authority from the Regent of East Flores from the Regional Secretary of East Flores as the Coordinator of Regional Financial Management and Head of the Regional Budget and Revenue Management Team, clearly has implications for the development process of the autonomous region. In a public policy that is not pro-people, it also has consequences for the progress of regional development and becomes a barrier to the realization of welfare for the people in the region
Accounting Applications in the Implementation of Entrepreneurs' Financial Management in Indonesia Susilo, Tri Achmad Budi; Susyadi, Susyadi; Widjaja, Ratna A Marhaenita; Yuliadi, Praptop; Meranti, Inud Danis Ikhwan; Sailau, Ana Roza Widiamay
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/p12g9841

Abstract

This article aims to describe technological advances in the field of accounting that are implemented using applications. Accounting comes from a foreign language, Accounting, which means to calculate or account. Accounting is used in various business activities as a basis for preparing information and making decisions for business. The research method used in this research is a descriptive qualitative approach with secondary data methods mainly through literature studies obtained from journals or supporting articles, as well as various news that are aligned with the needs of the article. There are 5 forms of companies in their objectives and performance: Production companies, trading companies, service companies, sole proprietorships and partnership companies. In the development of technology, especially applications in the field of accounting, this article reviews 12 accounting applications, including: Accounting Software Recommendations: MASERP by MAS Software, Jurnal, Accurate, Zahir, Hashmicro, EPICOR, SAP Business One, Oracle ERP Cloud Microsoft Dynamics AX, Xero, QuickBooks and FreshBooks.
Accounting Paradigm from a Sociological Study Perspective Susilo, Tri Achmad Budi; Hidayat, Taufiq; Tjahjono, Dwi; Kuswandono, Andi; Sjachriatin, Elia; Revia, Tria
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2s8hdj13

Abstract

This article aims to provide a conventional understanding of accounting, descriptions related to functionalism and positivist, sociological perspectives or scientific paradigms as well as relevant philosophical foundations underlying conventional understanding. This study seeks to explore the differences in several sociological perspectives that develop in studying or conducting studies on accounting as a direct impact of differences in sociological perspectives of the organization. The methodology used in this study is qualitative with secondary data methods mainly through bibliometric research obtained from journals or supporting articles. Accounting is a multiparadigm subject and accounting studies are currently in transition. The perspective of social sciences, especially sociology, has the potential to open a wider space for accounting researchers or future researchers to examine the issues or problems of accounting science from other perspectives that have been "neglected".
Research and Development in Accounting Science with a Qualitative Approach Methodology Susilo, Tri Achmad Budi; Setiawan, Ainur Rahim; Sinaga, S. Bungaran; Irianti, Rosi; Moch. Dicky Riza; Ira Puspitasari
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2544t390

Abstract

The purpose of writing this article is to describe and deepen the study of qualitative interpretive accounting with various schools of thought, describe the advantages and limitations of interpretive accounting research and show the low level of qualitative interpretive research compared to quantitative research in Indonesia. The method used in this research is to use a qualitative approach with secondary data methods, namely through literature studies obtained from journals or articles that support. Positive/qualitative and interpretative/qualitative research models are complementary research models, there is no dichotomy between the two. The relationship between accounting and sociology and the continuous development of society is strong enough to underline the need to develop interpretative/qualitative research in accounting. The identification of research methods using solipsism, phenomenology, hermeneutics, ethnographic methodology, and symbolic interactionism is based on the ontological and epistemological assumptions of the research, for researchers to determine the most suitable method. So that qualitative research does not become a complement in the development of accounting science, it becomes a paradigm choice in developing research.
Co-Authors Abd. Syakur Ayu Ilmiyah, Elina Boli, Agustinus Payong Damyati, Akhmad Rofii Danis Ikhwan Meranti, Inud Fadilah, Ayu Syifa Putri Fernandez, Frederik Habibah, Intan Ira Puspitasari Irianti, Rosi Ismawati, Ninik Kuswandono, Andi M. Khusni Mubarok, M. Khusni Maqfiro, Mochammad Ludfy Hadis Moch. Dicky Riza MUBAROK, M KHUSNI Nasiroh, Roisatun Pakage, Ferdinant Rahmad Rafid Rahmawati, Ery Rani Anggraini, Rani Ratna Ani Lestari Revia, Tria Riza, Moch Dicky Riza, Moch. Dicky Roehmatulloh, Dwi Novela Sailau, Ana Roza Widiamay Setiawan, Ainur Rahim Sinaga, S. Bungaran Sjachriatin, Elia Susyadi Susyadi Syakur , Abd Taufiq Hidayat Tjahjono, Dwi Widjaja, Ratna A Marhaenita Yuliadi, Praptop