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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Administrasi Terapan
Juneferstina, Maria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MENGUNGKAPKAN PRAKTIK BAGI HASIL PETANI KELAPA KOPRA Salampessy, Zulkarim; Aponno, Chrestiana; Juneferstina, Maria; Laitupa, Patma
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3290

Abstract

Penelitian ini dilakukan untuk mengungkap praktik bagi hasil petani kelapa kopra. Data yang dikumpulkan adalah hasil wawancara (kualitatif), dan kuitansi penjualan kopra (kuantitatif), dengan menggunakan metode observasi, wawancara dan dokumentasi. Data penelitian direduksi dan dikategorikan, ditafsirkan dan disintesis. Hasil penelitian menunjukkan bahwa praktek bagi hasil kopra dilakukan dengan perjanjian tidak tertulis. Biaya produksi pada awalnya ditanggung oleh petani, kemudian biaya pemeliharaan ditanggung bersama antara petani dan petani penggarap sebagai pelengkap. Hasil penjualan kopra dibagi dua, setelah dikurangi biaya sewa angkutan. Kesimpulannya adalah praktik bagi hasil kopra dengan perjanjian tidak tertulis, namun tidak ada yang dirugikan atau dieksploitasi. Rasa percaya dan kekeluargaan tetap melekat pada praktik bagi hasil kopra yang dilakukan dan diwariskan secara turun-temurun. Uang yang didapat digunakan untuk memenuhi kebutuhan keluarga.
MENYELAMI KONSEP KESATUAN USAHA DALAM TEORI-TEORI AKUNTANSI Salampessy, Zulkarim; Juneferstina, Maria
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1789

Abstract

This research was conducted with the aim of explaining the existence of the business entity concept contained in various accounting theories. Researchers place library research in researching and examining the thoughts of experts scattered in articles, books and other documents, about the concept of business units contained in accounting theories. The results of the research show that the concept of business entity contained in; The first is the proprietary theory, namely business actors (entrepreneurship) as owners (proprietors) who are integrated with the company are seen as having an interest in economic activity and are entitled to company profits. Second, entity theory is a corporation as a form of company in which the owner is separate from the company and is represented by management. Third, enterprise theory is the determination and recognition of other parties outside the shareholders (owners of capital) as stakeholders who are seen as having an interest in the company's economic activities. For example management, employees, creditors, suppliers, government, society, and the natural environment. Fourth, sharia enterprise theory is to accommodate the social aspects (stakeholders) that underlie accounting principles and techniques that reflect the values of fairness, truth, honesty, trust, and corporate responsibility. Keywords: Business Entity, Accounting Theory, proprietary theory, entity theory, enterprise theory, shariah enterprise theory
Co-Authors Aponno, Chrestiana - Laitupa, Patma Zulkarim Salampessy