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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang JURNAL MANAJEMEN PENDIDIKAN Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
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Journal : Economics and Business Journal

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Civil Servants' Interpretation of Gold Investment and Trading (Case Study of Civil Servants in South Sulawesi Province) Burhan, Dinah Diyanah; Alimuddin; Said, Darwis
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.274

Abstract

This study aims to analyze the interpretations, behaviors, and preferences of gold investment among civil servants (PNS) of the South Sulawesi Provincial Government in facing economic volatility and inflation. Using a descriptive qualitative method with a case study approach, this study collected data through in-depth interviews with 13 informants consisting of active civil servants, retirees, and financial practitioners, supported by secondary data analysis. The results show that PNS interpretations of gold are multidimensional, namely as an effective life buffer and hedge against inflation, as well as an instrument for fulfilling cultural obligations (uang panai' and siri'). This study found a transformation in investment behavior from gold jewelry to gold bars and digital savings, driven by mental accounting mechanisms through payroll deduction systems to discipline spending. In conclusion, the local culture of Bugis-Makassar interacts dynamically with modern financial literacy, creating a hybrid investment pattern supported by sharia compliance and the integration of regional banking technology.
Understanding Accounting Practices in Culinary MSMEs In The Tanjung Bunga Metro Area, Makassar City Saleh, Andi Mulia; Alimuddin; Said, Darwis
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.275

Abstract

The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Co-Authors A. Alyani Achmad Abdul Rahman Aditiya, Roby Afifah Ahmad Sani Ahmad, A. Ikhwanul Ahsan, Salsabila Adi Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arifuddin Mannan Ashar, Muhammad Asri Usman Astuthy, Ritma Tri Azizah, Nabila Nurul Basalamah, Muhammad Syafi'i A. Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartini Kartini Kartyaningsih Bela Khaerani Makbul Lopes, Rui Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Riyanti Rizal Setiawan Amin S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Suci Amal Sudirman Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin