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All Journal EkoBis ( Ekonomi & Bisnis ) Diponegoro Journal of Accounting Jurnal Akuntansi Aktual Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Warsito Kawedar
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

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SPIRITUALITAS BUDDHIS DALAM PENGAMBILAN KEPUTUSAN UNTUK MENENTUKAN HARGA JUAL Dini Sulistiyani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The research entitled "Buddhist Spirituality in Making Decisions to Determine Selling Prices" aims to determine the role of Buddhist spirituality in decision making by business actors to determine the selling price of their products. This study uses a descriptive qualitative approach to provide an overview or description of the role of Buddhist spirituality in business actors. Data was collected through in-depth interviews with four business actors who are Buddhist or study Buddhism and four buyers as supporting informants to complete the research data. The data obtained was then analyzed and reduced so that the data needed to be presented was obtained. The findings from the practice of determining selling prices are presented through a Buddhist perspective. The results of the study show that in determining the selling price by Buddhist business actors there are non-material values in it, namely the value of morality (sila) and the value of love (metta). In addition, there are other values that play a role in business activities by business actors. The business activities carried out by the informants are not solely aimed at seeking profit, but also to establish good and loving relationships between human beings.
Pengaruh Pendapatan Transfer Daerah Terhadap Tingkat Kemiskinan Timoer Warih Rianggara; Warsito Kawedar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 24 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.1.2025.39-49

Abstract

Poverty remains a prevalent issue across all nations, including developing countries such as Indonesia. This study aims to analyze the impact of transfer income on poverty levels across all provinces in Indonesia. The research population comprises all provinces in Indonesia, with a sample of 34 provinces observed from 2018 to 2022, resulting in a total of 170 samples. This study employs a quantitative method with a multiple regression approach to examine the relationships between variables. The data used are secondary, obtained from the DPJK and BPS websites. The regression estimation model applied is the Random Effect Model (REM), also known as the Generalized Least Squares (GLS) model. The findings indicate that transfer income has a negative and significant impact on poverty levels. The General Allocation Fund (DAU) has a positive and significant effect, while the Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) have a negative and significant impact on poverty levels.
MENAKAR KEPERCAYAAN MASYARAKAT PADA PEMERINTAH DESA: GOOD GOVERNANCE SEBAGAI FAKTOR PENENTU Zein Amiiru Bani Rahmat; Warsito Kawedar
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh terhadap kepercayaan masyarakat pada pemerintah desa. Berdasarkan prinsip akuntabilitas, transparansi, daya tanggap, partisipasi masyarakat, rule og law, dan keadilan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan aplikasi SPSS. Penelitian ini menggunakan data primer yang diperoleh dari 204 mahasiswa aktif Universitas Diponegoro yang berdomisili di desa melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa partisipasi masyarakat, keadilan, dan daya tanggap yang terbukti berpengaruh positif dan signifikan terhadap kepercayaan masyarakat pada pemerintah desa. Sementara itu, akuntabilitas, transparansi, dan  tidak berpengaruh signifikan terhadap kepercayaan masyarakat pada pemerintah desa.
Co-Authors Ade Gustia Nugroho Andika Prima Ertanta Tarigan Apri Anggita Carolina Reni Damayanti Cholida Cholida Dini Sulistiyani Hardi Anando Pratama Haryanto Haryanto Iqbal Mohamad Dwinanda Kartikawati Halim Monika Guswila Sari Muhammad Irfan Dermawan MW Amelinda Eva E Ofifah Dwi Novika Ratu Persada Pahlevi Pasca Mahardika Rezka Krisna Wardhani Rosalia Rosalia RR. SRI HANDAYANI Sandi Windia Primatama Santi Widia Sari Shiddiq Nur Rahardjo Timoer Warih Rianggara Vina Fauziah Vivi Indriana Zein Amiiru Bani Rahmat