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Journal : Economics and Business Journal

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 . Irmawati . Kurdianto . Suharsono A. Octavera A. Santika A.Anggi Reskiamalia Abdul Halim Talli Abdul Malik Abyadul Fitriah Abyadul Fitriyah Adi Sucipto, Adi Adinda Rizky Tasrianty Afdal Madein Afif Abdurrahman Afpriyaningrum MD Agus Oman Sudrajat Agus Priyadi Ahmad Faisal Ahmad Muzaki Ahmad Ramzi Ghulam Syam Ahmad Zaki Alfiah Mutmainnah Ali Alyaminy, Humaidatul Aminah Zaim Aman Sentosa Panggabean Amin, Muhmmadiyah Andi Aliah Hidayani Andi Haerul Andi Maulana Kamri Andi Parenrengi Andi Parenrengi Andi Parenrengi Andi Tenriulo Andi, K. Petta Lolo, Arjuni Andri Gemaini Angela Mariana Lusiastuti Anggriani, Emi Anhar Anita zafirah ANNA OCTAVERA Anny Hary Ayu Apriwanto, Indra Aras Syazili Ardo, Okilanda Arief Boediono Arief Eko Prasetiyo Arien Heryansyah Arrayansyah, Faisal Asdar Asep Permana Asep Sopian Asri Ainun Amaliah Atradinal Aulia Asman Aulia Saputra Awi Dassa Ayi Santika Azis Ali Baderiah Baderiah Baderiah Bahri, Nur Alim Benyamin Timotiwu, Paul Bohari Yusuf Boyun Handoyo Budimawan Burhan, Dinah Diyanah Chaeroni, Ahmad Chaerunnisa Chotban, Sippah DARMAWAN SETIA BUDI Darussalam Darwin, Khadijah Darwis Darwis Said, Darwis DEDI JUSADI Delfian Masrura Deny Sapto Chondro Utomo Desy Nurul Astuti Devi Wardan Sari Dian Hardiantho Dian Meutia Sari Diki Nurbaldatun Islam Dinar Tri Soelistyowati Djadir Dwi Hany Yanti Eko Pramono Emma Suryati Emma Suryati Enang Harris Enang Harris Endi Permata Eni Kusrini Eni Kusrini Erma Primanita Hayuningtyas F.H. Pasaribu Fachruddin Fachruddin Fajar Anggraeni Fatihah, Anariski Fatimah Akbal Fauzan Wahib Alsani Fauziah Zainuddin Firman Firman Patawari Firmansyah Fitriadi Fitriyah Husnul Khotimah Fitry Hasdanita Fredinan Yulianda Frischa Faradilla Arwinda Mongan G. Yoshizaki Gemi Triastutik Gloria Ika Satriani Goro Yoshizaki GORO YOSHIZAKI Gunawan Gunawan Gustikasari Amin H. Arfah Hadi Nasbey Hafidah, Riva Halimah Hamda Hamid Habbe Hamzah Hanipa Hardiantho D Harmayani, Ria Harton Arfah Hary Krettiawan Haryanti Haryanti Hasan Nasrullah Hassan, Muhammad Nasiru Herjayanto, Muh. Hisyam Ihsan Husain , Muh. Saleh Ibnu Izzah Idrus Sahar Muhammad Iis Diatin Ika Kartika Ikhlas Amal Alam, Ade Ikhwanul Arifan ILHAM Ilham Minggi Imron Imron Indah Mastuti Insanul Arif Intan Febrianti Irma Andriani IRMA ANDRIYANI Irmawati, Budimawan Irvan Faizal Irvan Faizal Irwan Irzal Effendi Ita Djuwita Jasmadi Jasmadi JATI, M. SASMITO Jean-Christophe Avarre Joko Santoso Jr., Muhammad Zairin Jubaedah Julie Ekasari Jumrah123 K. Chaitanya Deepti K. Sumantadinata Kabangnga, Felix Jansen Kadriani, Nur Annisa Kamaruddin Kartika, Ni Made Andry Kartini, Selvira Febriani Katarina Manik, Tumiar Ketut Mahardika Ketut Sugama Khaerullah khairuzzazi Khayati, Sri Komar Sumantadinata Komar Sumantadinata Kurniawati, Wd. Intan Leman, Swanggi LESTARI DEWI, AYU Lianasari, Ika Yekti Lidyasari Lisa Risdianti Putri Liza Luky Adrianto Luthfy An-nisa Majid M. Zairin Junior M.Y. Jamal Madein, Afdal Maharani, Adinda Mariani, Yuni Marwah, Andi Marwah Mashud MEDIATY Megawati, Novi Mia Setiawati Miftahul Jannah Mira Mawardi MMSI Irfan ,S. Kom Moch. Noer Alim Mochamad Syaifudin, Mochamad Moh Syaiful Arif Muh Alias L. Rajamuddin Muh Silmi Kaffa Yusuf Muh. Akmal, Andi Muh. Alias L. Rajamuddin MUHAMMAD AGUS SUPRAYUDI Muhammad Ammar Naufal Muhammad Awal Ramadhan Muhammad Febriansyah Muhammad Firdaus Muhammad Ikhsan Muhammad Jufri Muhammad Muttaqin Muhammad Nasri Katman Muhammad Sabir Muhammad Safir Muhammad Wawan Muhammad Zairin Jr. Muhammad Zairin Jr. Muhammadiyah Amin Muhram, La Ode Mukdin, Khairani Mukni’ah Munawaroh, Zuhrotul MUNTI YUHANA Muslim Muslim Mustakim Mustika Sari, Mustika Musyfikah Ilyas Muzahar N.A. Maswan Nabila Ulfa Nadhirah Nagu Nagu, Nadhirah Naila Izati Zalius Nasrullah Nefi Andriana Fajri Ni Made Andry Kartika Ni Putu Yuria Mendra Nining Asniar Ridzal Noerlitasari Nugraha, Adrianto Fahrizal Nunak Nafiqoh Nur Bambang Priyo Utomo Nur, La Ode Muh.Adam Nur, Rezki Amaliah Nurdin Arsyad Nurfadilla Nurhafida Nurhalija Nurhayati Nurhidayat, Muhammad Nurlaelah Nurlaelah Syarifuddin Nurly Faridah Nurly Faridah Nurul Fadhilah Nurwati Djam’an O. Carman O.Z. Arifin Odang Carman Oman Unju Subandi P. Ratna Kumar Permata Sari, Anggun Petrus Rani Pong-Masak Priatama, Rizki Purwaningsih, Yuli Pustika Ratnawati Putri, Angelina Atika R Rifai R.D. Soejoedono Rahmi, Kurnia Anggraini Ramaita Ratu Siti Aliah Ridwan RIDWAN AFFANDI Risfiyanty, Dwi Kartika Riswandi Rizky Ayu Fatimah Ridwan Rodliyah Rohayu H, Rina Rosidah Rusli RUSTIDJA S. Mariam Safira Qisthina Wardhana Saleh, Andi Mulia Salwa Nur Salsabila Samsu Adi Rahman Sani, NurHaslina Sanusi Saputra, Ade Maulana Saputra, Mardepi Sari , Nur Indah Sari Budi Moria Sembiring Sari, Reska Handayani Sarmila Sekar Sulistyaning Hadiwibowo Setiawati M Shabarullah Shabrina Natasha Effendi Shalsyabila , Zabina Shandi Irawan Sholeh Ridwan Siddiq, Mustagfirah Sindi Fransisci Siska Yudiarti Siti Aslamyah Siti Fadilah Siti Khodijah Siti Nurul Haliza Sitti Fakhriyyah Sitti Zuhaerah Thalhah Slamet Subyakto Soelistyowati DT Soerja Koesnarpadi Soko Nuswantoro Sri Khayati sri murtini . Sri Nuryati Sri Nuryati Srihartini, Yusi St. Fatmawati. L St. Hidayah Triana St. Mukarramah Sudirman Sukenda . Sukenda Sukenda Sukmawati Ali Sumardin Raupu Sundari Sutamrin Syafrianto, Syafrianto Syuhada Restu Danupratama T. Takeuchi Tahrim, Tasdin Talib, Dr. Ahmad Tasdin Tahrim Tedy Murtedjo Tri Setyo Guntoro Usman Mulbar Utut Widyastuti Utut Widyastuti Utut Widyastuti UTUT WIDYASTUTI Viona Amelia Candra Wa Ode NurRadhiah Ridjalu Wahidah Sanusi Wartono Hadie Wicaksono, Aryo Wenang WIDANARNI WIDANARNI Y. Hadiroseyani Yulintine Yulintine Yuni Mariani Yuni Puji Hastuti Yuningsih, Andri Yusra, Andi Yusuf, Niken Yulian Zairin Jr M Zakki Zainun