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<![CDATA[ANALISIS KINERJA KARYAWAN BERDASARKAN PERATURAN BUPATI NO. 115 TAHUN 2022 : (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) ]]>
<![CDATA[Arrofi', Mohamad]]>;
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Masrunik, Endah]]>
<![CDATA[ JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Tulungagung ]]>
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DOI: 10.36563/jamanta_unita.v4i2.1205
<![CDATA[The purpose of this research is to find out how the performance at the Blitar Regency Disperindag, especially in the Industrial Sector, is in accordance with Regent Regulation No. 115 of 2022 or not as expected. This research uses qualitative research methods with a case study approach which emphasizes understanding the problem and is based on specific real-world circumstances and also describes the data as it is and provides instructions on how to collect the shortcomings of the object of examination qualitatively, to analyse the data. Case study is one of several qualitative research methods used in this investigation. One of the data collection methods is the documentation, interview, and observation approach at the Blitar District Disperindag. The results showed that because the Blitar District Disperindag Office, especially the Industry Division, consistently responded that the Regent Regulation that had been made was used as a guideline in achieving performance, the research author concluded that employee performance was good. Regent Regulation No. 115 of 2022 provides guidelines for the performance of the Blitar Regency Disperindag in the Industry Sector to be able to comply with all existing regulations so that the performance carried out will be planned in accordance with what is expected.]]>
<![CDATA[Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2024.011.02.26
<![CDATA[Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia. Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens. Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation. Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.]]>
<![CDATA[ANALISIS KINERJA KARYAWAN BERDASARKAN PERATURAN BUPATI NO. 115 TAHUN 2022 : (STUDI KASUS PADA BIDANG INDUSTRI KABUPATEN BLITAR) ]]>
<![CDATA[Arrofi', Mohamad]]>;
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Masrunik, Endah]]>
<![CDATA[ JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Tulungagung ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.36563/jamanta_unita.v4i2.1205
<![CDATA[The purpose of this research is to find out how the performance at the Blitar Regency Disperindag, especially in the Industrial Sector, is in accordance with Regent Regulation No. 115 of 2022 or not as expected. This research uses qualitative research methods with a case study approach which emphasizes understanding the problem and is based on specific real-world circumstances and also describes the data as it is and provides instructions on how to collect the shortcomings of the object of examination qualitatively, to analyse the data. Case study is one of several qualitative research methods used in this investigation. One of the data collection methods is the documentation, interview, and observation approach at the Blitar District Disperindag. The results showed that because the Blitar District Disperindag Office, especially the Industry Division, consistently responded that the Regent Regulation that had been made was used as a guideline in achieving performance, the research author concluded that employee performance was good. Regent Regulation No. 115 of 2022 provides guidelines for the performance of the Blitar Regency Disperindag in the Industry Sector to be able to comply with all existing regulations so that the performance carried out will be planned in accordance with what is expected.]]>
<![CDATA[Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
Show Abstract
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Original Source
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DOI: 10.35838/jrap.2024.011.02.26
<![CDATA[Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia. Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens. Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation. Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.]]>
<![CDATA[Income Realization Concept for Sustaining Fish Balance: An Eco-Ethnomethodology of Fisherman Kawruh Jati ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v7i1.440
<![CDATA[This qualitative eco-ethnomethodological research on kawruh jati fishermen aims to reveal the determination of fish balances. Balance sheet for determining fish potential with the reality of haul as a balance of fishermen's income. This reality creates real potential between haul and availability of fish. Therefore, the potential of fish haul using kawruh jati eco-ethnomethodology becomes an analysis tool. Data was collected through interviews and direct observation. The research results show that the reality of the haul is the main condition for income balance. Therefore, fish availability is the main value of fishing capacity that determines the amount of income realized in fishermen's exchange rate calculations. The realization of this exchange rate is based on the process of collecting one's income after sales. Conditions that make the preservation and continuity of marine resources or ecology a relationship that cannot be separated from intention or will. This situation means recording fish balances is realizing the fishermen's self-willed income and haul. This reality continues to bind or become necessary until that necessity is maintained as self-awareness for kawruh jati fishermen. This awareness means that fishing activities maximize fishing effort and availability of the fish itself. This realized balance can be used as a continuation of research to use an ethnographic approach based on participant observation as a complete source and an eliciting photography approach.]]>
<![CDATA[Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach) ]]>
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Toha, Akhmad]]>
<![CDATA[ The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.2858
<![CDATA[This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for expenses when it’s incurred. A situation that provides the development of recording transactions based on fairness and equity based on togetherness, as a business entity recognizes revenue and expenses as one. For both of these requirements is the future sacrifice of economic resources. Conditions to bind continue or to become obligatory until satisfied as unearned revenues to economic and physical benefits, revenue and expenses must also be measured and recognized when the nyogug activity occurs. Thus, the measurement of these two accounts at the time of acquisition is also for expenses when incurred.]]>
<![CDATA[Unmasking Disaster Accountability: Corruption Networks and The Psychology of Social Capital Fraud in Indonesia ]]>
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Sulistiyo, Agung Budi]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i2.10382
<![CDATA[This study explores the ethical and psychological dimensions of fraud within disaster social capital, with a particular focus on corruption networks during environmental crises in Indonesia. It investigates how the manipulation of aid distribution—originally intended to support collective welfare—erodes accountability and transforms moral norms. Drawing on in-depth qualitative insights from a senior academic in disaster governance and a high-ranking official at the National Disaster Management Agency, this research uncovers how the mismanagement of disaster relief funds not only facilitates corruption but also blurs the ethical boundary between public duty and private gain. Two prominent patterns emerge: first, aid allocators engage in corrupt practices that weaken communal trust networks; second, the misappropriation of funds becomes normalized as personal entitlement, institutionalizing unethical behavior. This case highlights how the distortion of social customs and consensus can be used to rationalize unethical conduct, ultimately weakening legal structures and ethical integrity. The findings offer critical implications for ethics education in public administration and business, emphasizing the urgent need to embed moral reasoning and accountability frameworks in disaster response systems.]]>
<![CDATA[A Sociological Review of the 2020 Regional Election Budget Preparation in Jember Regency: A Case Study of the KPU Jember ]]>
<![CDATA[Rahmat, Agus Zainur]]>;
<![CDATA[Putra, Hendrawan Santosa]]>;
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijbae.v3i6.12414
<![CDATA[This study analyzes the budgeting process from a sociological perspective, linking it to the phenomena observed during the 2020 simultaneous regional elections at KPU Jember. Using Institutional Isomorphism Theory, the research explores how these phenomena are reflected in the budgeting process. A qualitative approach with a case study methodology was employed, with data collected through interviews with key actors involved in the preparation of the 2020 regional election budget in Jember Regency. The analysis reveals that three mechanisms of institutional isomorphism (mimetic, coercive, and normative) were evident in the budgeting process. The findings demonstrate that sociological factors are integral to the budgeting process, as shown by the application of these isomorphism mechanisms at KPU Jember.]]>
<![CDATA[Cosmology of Labuhan Larung Sesaji Ritual Meaning the Homogeneity Strategic Cost Concept in Blue Sea Fisheries Accounting ]]>
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v5i2.309
<![CDATA[Research to reveal the formation of fishermen’s income based on homogeneity strategic cost concept is shown in the labuhan larung sesaji ritual cosmology. This concept gives meaning to the presence of blue sea fisheries accounting. Qualitative methods with a phenomenological approach are used in this study. The results show the homogeneity strategic cost that all stages of labuhan larung sesaji ritual activity or the elements in it (represented by costs) have the same position or importance in generating income. On the basis of this idea, all stages of ritual activities contribute or contribute to fishermen’s income creation of in proportion to costs. So, if amount of costs for ritual activities have occurred, then in fact amount of revenues have been formed or collected, the amount of which is in accordance with income and costs ratio. The homogeneity strategic costs concept contributes to interpreting the presence of blue sea fisheries accounting based on sustainability of marine living resources and fish catches. Accounting based on open access resources, and marine sustainability as marine biota for logistical growth of fish stocks or populations without operating costs for pisciculture.]]>
<![CDATA[Sosialisasi Akuntansi Pertanian Sebagai Penentu Pendapatan Petani Di Desa Bubuk Kecamatan Rogojampi Kabupaten Banyuwangi ]]>
<![CDATA[Prasetyo, Whedy]]>;
<![CDATA[Kartika, Kartika]]>;
<![CDATA[Andriana, Andriana]]>;
<![CDATA[Nurfaizah, Falihatul]]>;
<![CDATA[Safitri, Dewi Ira]]>
<![CDATA[ Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo ]]>
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DOI: 10.51747/abdipancamarga.v3i2.1137
<![CDATA[Pengabdian yang ditunjukan untuk sosialisasi kehadiran akuntansi pertanian atas aktivitas petani. Kehadiran sebagai upaya untuk mendukung dalam menunjang keberhasilan musim tanam (input) sampai hasil panen (output). Hubungan Input dan output itu berhubungan dengan biaya dan pendapatan. Perumusan yang menjadi tujuan pengabdian bagi kelompok tani Desa Bubuk Kecamatan Rogojampi Kabupaten Banyuwangi. Metode yang dilakukan memberikan ceramah dan diskusi bagaimana cara pelaksanaan akuntansi pertanian sebagai proses penentuan biaya dan pendapatan yang dilakukan selama usaha tani. Aktivitas petani dari pengeluaran-pengeluaran yang dikumpulkan dalam satu perhitungan sebagai biaya tanam dan menjadi penerimaan ketika musim panen tiba dari hasil penjualannya. Berdasarkan kondisi tersebut menunjukkan bahwa aktivitas pengeluaran biaya-biaya tanam menjadikan komponen biaya dimuka yang dapat diatur perhitungannya. Proses penetapan biaya ini menjadi biaya diatur petani sebagai perumusan Nilai Tukar Petani atas biaya yang dibayar dengan harga yang diterima ditambahkan faktor musim sebagai penentu hasil persamaan tersebut. Berdasarkan perumusan tersebut menunjukkan keputusan pendapatan petani harus dibuat dan langkah-langkah yang harus diambil ketika manfaat tambahan ada di keseluruhan biaya yang dikeluarkan. Kata Kunci: Akuntansi pertanian, biaya petani, pendapatan petani, dan nilai tukar petani.]]>
