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Journal : JRABA

SAMI’NA WA ATHO’NA PHILOSOPHY IN THE PROCESS OF ACCOUNTING EDUCATION BASED ON ISLAMIC BOARDING SCHOOLS Rofidatul Hasanah; Whedy Prasetyo; Ahmad Roziq
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 7 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v7i2.40437

Abstract

This study aims to examine the philosophy of compliance with sami’na wa atho’na in the accountingeducation process. The object of this research is a Vocational High School as known as SMK MHI Jember, avocational school that is established and operates in Islamic boarding schools in Indonesia. This type ofresearch is a qualitative research with Husserl Phenomenology method. The resource persons in this studyamounted to 4 people, namely the chairman of the pesantren foundation, the treasurer of the foundation, thechairman of the MHI Vocational School, and the accounting teacher of the MHI Vocational School. This studyshows that the phenomenon of strict sami’na wa atho’na is not just student compliance with the teacher, but aspart of ethical development in the accounting education process at SMK MHI. Theoretically, the results of thisstudy can contribute to the accounting learning process which in the process emphasizes the usefulness of theaccounting discipline through the formation of the ethical character of students, as David Hume's theory ofUtilitarian Ethics, that an activity and policy is said to be good if it can provide benefits to the majority ofsociety. In addition, accounting educators and educational institutions that have study programs or accountingexpertise competencies can take the results of this study into consideration for manifesting the philosophy ofsami'na wa ato'na in the development of the accounting education curriculum in the era of the independentcurriculum and the 4.0 industrial revolution, where the moral crisis is be of serious concern.
PENGHIMPUNAN PENDAPATAN NGEFANS SAWERAN : MISTIK SEMAR MESEM PENYANYI DANGDUT (Studi pada Penyanyi Orkestra Melayu New Kendedes) Prasetyo, Whedy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46035

Abstract

This study aims to examine the activities of dangdut singers to collect their entertainment income.Activities by basing on mystical routines for semar mesem.The use of this mystic is in recognition of the singer's income. Recognition in the form of collection throughsaweran mechanism. The mechanism angefans saweran contribution is findings of this study. Qualitative methods with an ethnometodology approach was used in this study. The results revealed the mystical semar mesemthat was used as a "tali pengasihan" by the singer made a spectator ngefans. Saweran's contribution as his goal, why is that? Because saweranas a unit of income calculation allows the singer to "hope" to fulfill his wishes. The use of money "manggung on air" has made it easier for singers to express their performances and also the songs they perform. This achievement gives the spirit of additional income obtained to be more in a relationship to continue the gig is measured and reliable.
SOCIETY 5.0 MILENIAL GENERATION: DIGITAL TALENTS FORMULA OF GLOBAL OPEN GOVERNMENT AND SMART CITIES Prasetyo, Whedy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46040

Abstract

Society 5.0 adalah peran generasi milenial memanfaatkan teknologi yang sudah berkembang. Pemanfaatan untuk mewujudkan global open government dan smart cities sebagai tujuan penelitian ini. Pemanfaatan digital pada Kelompok Harmonis Digital Kota Batu dengan menggunakan etnometodologi. Hasil penelitian diperoleh informasi yang aktual dan faktual dalam mendorong terwujudnya pemerintahan Kota Batu yang baik, bersih dan transparan serta dapat menjawab berbagai tuntutan. Hasil ini memberikan akses dan pengelolaan serta penggunaan informasi secara tepat dan akurat. Proses sebagai bagian tanggung jawab untuk mewujudkan pemerintahan aspiratif dan partisipatif, yang didasarkan pada empat peran generasi milenial; penyediaan informasi, konsultasi, keterlibatan aktif,dan kebersaman.