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Research and Development in Accounting Science with a Qualitative Approach Methodology Susilo, Tri Achmad Budi; Setiawan, Ainur Rahim; Sinaga, S. Bungaran; Irianti, Rosi; Moch. Dicky Riza; Ira Puspitasari
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2544t390

Abstract

The purpose of writing this article is to describe and deepen the study of qualitative interpretive accounting with various schools of thought, describe the advantages and limitations of interpretive accounting research and show the low level of qualitative interpretive research compared to quantitative research in Indonesia. The method used in this research is to use a qualitative approach with secondary data methods, namely through literature studies obtained from journals or articles that support. Positive/qualitative and interpretative/qualitative research models are complementary research models, there is no dichotomy between the two. The relationship between accounting and sociology and the continuous development of society is strong enough to underline the need to develop interpretative/qualitative research in accounting. The identification of research methods using solipsism, phenomenology, hermeneutics, ethnographic methodology, and symbolic interactionism is based on the ontological and epistemological assumptions of the research, for researchers to determine the most suitable method. So that qualitative research does not become a complement in the development of accounting science, it becomes a paradigm choice in developing research.
The Urgency of Financial Management of Micro, Small and Medium Enterprises (MSMEs) Grocery Stores with Accounting Management wahyono, Tries edy; Pakage , Ferdinant; Widjanarko , Bambang; Fahmi, Moh Farih; Abd Raihan; Puspitasari, Ira
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 2 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/vyfr7b11

Abstract

This study aims to determine the state of financial redulation of grocery stores in Malang and the opinions of business people regarding the application of accounting-based financial science. This research was conducted using a descriptive method with a qualitative approach, which is based on the results of observations and interviews with informants. Three business owners of grocery stores in Malang became informants in this study, namely informant A, informant B, and informant C. The three informants did not have basic knowledge related to the financial management of grocery stores in Malang. The three informants do not have basic knowledge related to financial management, nor have they participated in financial training from government agencies or private agencies. Based on the results of the brief research above, it can be concluded that the MSME players of Grocery Stores in Malang who have been selected by the researcher, do not fully know the importance of applying accounting science in managing their business finances. In addition, there must be support from the government to facilitate this accounting-based financial management knowledge, taking into account the opinions of business actors, if they cannot leave the business to attend training, it can be facilitated online.
Co-Authors Abd Raihan Achmad Djunawan Ahmad Syamsul Falah Amirah Zakiyyah Ani Media Harumi anip Febtriko Annisah, Annisah Aprila, Nila Arini Zulfaida Arisandi, Diki Arnoi, Khoirun Nisaa Atmaranti, Salsabila Devina Badrus Zaman Citra Nurina Prabiantissa Denny Adi Prasetyo Dwi Purwanti Edy Haryanto Endro Yulianto Enny Mar’atus Sholihah Ervi Husni, Ervi Fadhillah, Muhamad Fikri Fadli, Dicky Muhamad Fahmi, Moh Farih Fandhilah Fandhilah FATIMAH FATIMAH Febdian Rusydi Ferry Kriswandana Fetreo Negeo Putra Firstiana, Amelia Ginarsih, Yuni Harlina . Heryanto Adi N Hilmi Yumni I Dewa Gede Hari Wisana Imam Sarwo Imam Yuadi Ira Rahayu Tiyar Sari Irianti, Rosi Irwan Sulistio Isfentiani, Dina Isnanto Juliana Christyaningsih Karnisah, Iin Kurniawan Akhbar, Try Laura Navika Yamani Lengari, Cristiany Gunu Liliek Soetjiatie Luthfi Rusyadi Maftahatul Hakimah, Maftahatul Mahendra, Victoria Lucky Mamat Supriyono Melania Rizerda Pebianti MINARTI Moch. Dicky Riza Moch. Imam Muflih Muchtar Muchtar Muhamad Irfan Nurdin Nanang Fakhrur Rozi Ni Made Suci Sukmawati Noorminshah A. Iahad Novita Sari Nurdin, Muhamad Irfan Nurhazizah, Elwin Dewi Pakage , Ferdinant Pradhana, Andrea Thrisiawan Purbandini Soeparman, Purbandini Puspita Zella Wigati Putra, Danang Adi Rahmah, Ilma Yullinda Rahmatullah, Ridhwan Muhammad Fauzan Retno Sasongko Wati Riawan Gunadi Rokhmalia, Fitri Rousyati Rousyati Sartika, Euis Sembiring, Rinawati Setiawan, Ainur Rahim Sherly Jeniawaty, Sherly Sinaga, S. Bungaran Siti Mar'atus Siti Masitoh Slamet Wardoyo SRI UTAMI Sulistyowati, Dwi Wahyu Wulan Susilo, Tri Achmad Budi Suyoso, Aldo Lovely Arief Tatarini Ika Pipitcahyani Taufiqurrahman Tries Edy Wahyono Ulfa Hidayah Upin, La Ode Widjanarko , Bambang Widyantoro, Frenki Tres Wijayati, Indah Oktari Wyssie Ika Sari Yasin, Affan Zaidulfar, Harianto Zakiyyah, Amirah