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All Journal Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi
Lenggono, Tirza Oktovianti
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Economics, Econometrics & Finance

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KONSEP HARGA BERBASIS NILAI PELA GANDONG DALAM KOMUNITAS JIBU-JIBU Lenggono, Tirza Oktovianti; Sabaruddin, La Ode
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.06

Abstract

Abstrak - Konsep Harga Berbasis Nilai Pela Gandong dalam Komunitas Jibu-jibu Tujuan utama - Penelitian ini bertujuan untuk mengeksplorasi konsep penetapan harga berbasis nilai budaya lokal Pela gandong pada komunitas jibu-jibu.Metode - Penelitian ini menggunakan metode studi kasus heuristik. Informan Penelitian ini adalah pelaku transaksi dan tokoh komunitas jibu-jibu.Temuan Utama - Penelitian ini mengungkapkan bahwa penentuan harga jibu-jibu didasarkan pada nilai budaya pela gandong yang mencakup rasa persaudaraan. Harga jual mengedepankan nilai-nilai nonmateri. Konsep ini mencerminkan harmoni antara nilai ekonomi dan nilai-nilai budaya.Implikasi Teori dan Kebijakan – Penelitian ini menyediakan kerangka alternatif untuk mengkaji praktik akuntansi yang tidak hanya berorientasi pada keuntungan materi, tetapi juga memperhatikan nilai-nilai non-materi. Penelitian ini dapat menjadi dasar pengambilan kebijakan untuk mendukung komunitas lokal melalui program pemberdayaan ekonomi berbasis budaya lokal.Kebaruan Penelitian - Penelitian ini menyoroti peran pela gandong sebagai bentuk modal sosial yang unik. Abstract - Value-Based Pricing Concept in the “Pela gandong” Culture within the “Jibu-jibu Community”Main Purpose - This study aims to explore the concept of value-based pricing in the “pela gandong” local culture within the “jibu-jibu” community.Method - This study uses a heuristic case study method. The informants are transaction participants and community leaders in “jibu-jibu”.Main Findings - This study reveals that “Jibu-jibu” pricing is based on the cultural value of “pela gandong”, which encompasses a sense of brotherhood. The selling price emphasises non-material values. This concept reflects the harmony between economic and cultural values.Theory and Practical Implications – This study provides an alternative framework for examining accounting practices that are not only oriented towards material gains but also take into account non-material values. This study can be used as a basis for policy-making to support local communities through economic empowerment programmes based on local culture.Novelty – This research highlights the role of “pela gandong” as a unique form of social capital.
Analisis Penyajian dan Pengungkapan Aset Bersejarah (Studi Kasus Pada Museum Negeri Siwalima Provinsi Maluku) Titirloloby, Jossep; Lenggono, Tirza Oktovianti; Gainau, Paskanova Christi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1911

Abstract

This study aims to determine the disclosure and presentation of Heritage Assets according to PSAP 07 of 2010 at the Siwalima Museum, Maluku Province. The type of research used in this study is a case study research with a qualitative approach. The necessary data were obtained through interviews, observation, documentation, as well as secondary data related to this research. The results of the study show that the presentation of heritage assets is not in accordance with PASP No. 07 of 2010. They are not presented in the Notes to the Financial Statements where historical assets are supposed to be included. Instead, heritage assets are listed in the Notes to the Financial Statements in terms of units, without any corresponding values, but they are explained in the Museum Items Inventory Book.
Co-Authors Gainau, Paskanova Christi La Ode Sabaruddin Titirloloby, Jossep