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<![CDATA[Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT Telkom dan PT Indosat ]]>
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Privatization Under Critical Meaning by Using Gadamerian Hermeneutics: The Case for Privatization of PT. Telkom And PT. Indosat. The objectives of the study are to search critical meanings of privatisation in PT Telkom and PT Indosat. This research is using an interpretive approach and critical analysis by using Gadamerian hermeneutics. The study finds that there is other reality which shows that the Government views privatisation as a tool to achieve economic rents. Privatisation has failed to enable the distribution of ownership. At the same time, there is exploitation of consumers in the form of higher rates (as in the case of PT Telkomsel). As a result of privatisation of PT Telkom and PT Indosat has failed to provide justice and prosperity for the people and state. Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT. Telkom Dan PT. Indosat. Tujuan penelitian ini adalah untuk untuk mencari pemaknaan privatisasi yang terjadi pada PT. Telkom dan PT. Indosat. Penelitian ini menggunakan pendekatan interpretif dan analisis kritis Hermeneutika Gadamerian sebagai metodenya. Hasil analisis menemukan realitas yang lain, yaitu bahwa saat Pemerintah memahami privatisasi sebagai alat untuk mencapai rente ekonomi, privatisasi telah gagal untuk membuat distribusi kepemilikan. Pada saat yang bersamaan, proses eksploitasi atas konsumen dalam bentuk tingginya harga (kasus PT. Telkomsel). Hasilnya, privatisasi PT. Telkom dan PT. Indosat telah gagal menyediakan keadilan dan kemakmuran bagi bangsa dan masyarakat.]]>
<![CDATA[KUALITAS AUDITOR, BESARAN TRANSAKSI ANTAR PIHAK YANG BERHUBUNGAN ISTIMEWA DAN MANAJEMEN LABA ]]>
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[Abstrak: Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba. Penelitian ini bertujuan menjawab dua pertanyaan. Pertama, apakah transaksi pihak terkait berhubungan dengan manajemen laba? Kedua, apakah kualitas auditor dapat mengurangi praktik manajemen laba? Kami memilih perusahaan yang tidak terkait secara ï¬nansial sebagai sampel. Sebanyak 45 perusahaan yang dipilih terdaftar pada pada ISX tahun 2007-2009. Pengujian didasarkan pada âfull sampleâ dan âsplit sampelâ. Hasil penelitian menunjukkan dua dari empat transaksi dengan pihak terkait secara statistik berhubungan dengan manajemen laba. Sampel lainnya yang telah diaudit oleh kantor akuntan yang lebih besar gagal membuktikan hubungan dengan manajemen laba. Meskipun hasil penelitian tidak konsisten di antara pengukuran yang berbeda atas transaksi pihak terkait, namun manajer oportunis dapat mengambil manfaat dari kompleksitas transaksi.Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-ï¬nancial related party ï¬rms as our sample. Those 45 chosen ï¬rms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting ï¬rms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.]]>
<![CDATA[Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Akram]]>;
<![CDATA[Saipul Arni Muhsyaf]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021) ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jpmpi.v4i4.1127
<![CDATA[The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance.]]>
<![CDATA[Towards the concept of divine justice income: an imaginary dialogue ]]>
<![CDATA[Rosyid Arifin]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 4 No 1 (2019): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.4.1.2019.14-22
<![CDATA[Abstrak Tulisan ini adalah sebuah dialog imajiner antara dua akuntan yang berbeda latar belakang lingkungan pendidikan. Salah seorang dengan pendidikan sekuler (akuntan-sekuler: Asek) dan seorang lainnya berasal dari lingkungan pendidikan pesantren (akuntan-syariah: Asyah). Keduanya berdialog mengenai konsep income hingga melahirkan sebuah konsep yang mereka sebut sebagai konsep income berkeadilan Ilahi. Konsep income berkeadilan Ilahi mengandung tiga rukun yaitu: rukun paritas, rukun kewargaan, dan rukun pembuktian. Ketiga rukun itu digambarkan seperti struktur lapisan bumi. Tulisan ini menggunakan dialog imajiner sebagai sebuah metode yang dikategorikan dalam paradigma postmodern. Ini adalah sebuah cara unik untuk memberikan pencerahan bagi perkembangan akuntansi syariah. Abstract This paper is an imaginary dialogue between two accountants who have different educational background environments. The first accountant is from secular education environment (secular accountant: Asek) and the second accountant comes from pesantren education environment (sharia accountant: Asyah). Both of them discuss about the concept of income to initiate a concept which is called Divine Justice Income. The concept of Divine Justice Income consists of three pillars, namely: parity pillar (rukun paritas), kinship pillar (rukun kewargaan), and social welfare pillar (rukun pembuktian). All pillars are illustrated just like the layer of earth. This paper employs an imaginary dialogue as the method which is categorized as postmodern paradigm. This is a unique way to provide insight for the development of sharia accounting.]]>
<![CDATA[TAFSIR KRITIS PRIVATISASI BERDASARKAN HERMENEUTIKA GADAMERIAN: KASUS PRIVATISASI PT TELKOM DAN PT INDOSAT ]]>
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2011.08.7118
<![CDATA[Privatization Under Critical Meaning by Using Gadamerian Hermeneutics: The Case for Privatization of PT. Telkom And PT. Indosat. The objectives of the study are to search critical meanings of privatisation in PT Telkom and PT Indosat. This research is using an interpretive approach and critical analysis by using Gadamerian hermeneutics. The study finds that there is other reality which shows that the Government views privatisation as a tool to achieve economic rents. Privatisation has failed to enable the distribution of ownership. At the same time, there is exploitation of consumers in the form of higher rates (as in the case of PT Telkomsel). As a result of privatisation of PT Telkom and PT Indosat has failed to provide justice and prosperity for the people and state. Tafsir Kritis Privatisasi Berdasarkan Hermeneutika Gadamerian: Kasus Privatisasi PT. Telkom Dan PT. Indosat. Tujuan penelitian ini adalah untuk untuk mencari pemaknaan privatisasi yang terjadi pada PT. Telkom dan PT. Indosat. Penelitian ini menggunakan pendekatan interpretif dan analisis kritis Hermeneutika Gadamerian sebagai metodenya. Hasil analisis menemukan realitas yang lain, yaitu bahwa saat Pemerintah memahami privatisasi sebagai alat untuk mencapai rente ekonomi, privatisasi telah gagal untuk membuat distribusi kepemilikan. Pada saat yang bersamaan, proses eksploitasi atas konsumen dalam bentuk tingginya harga (kasus PT. Telkomsel). Hasilnya, privatisasi PT. Telkom dan PT. Indosat telah gagal menyediakan keadilan dan kemakmuran bagi bangsa dan masyarakat.]]>
<![CDATA[MAKNA INVESTASI PADA ANAK DALAM MITOS “BANYAK ANAK BANYAK REZEKI” : STUDI FENOMENOLOGI ]]>
<![CDATA[Vinny Syifa Denada]]>;
<![CDATA[Ali Fikri]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i1.28939
<![CDATA[The purpose of this study was to reveal the meaning of investment on children in “banyak anak banyak rezeki” myth through education. This study was employed interpretative paradigm with phenomenology as methodology. The author interviewed three informants in West Lombok District which are householder who worked as a pedagogue. The result has found two categories the significance of investment on children, material and non-material significance. Materially, the investment on children provided a very high amount of return to the parents so that it gave them a secure feeling financially in their old age. Whereas non-materially, the investment on children provided a return in the form of happiness in this world and the hereafter. Keywords : Investment, Phenomenology, Education, Return, Child]]>
<![CDATA[Whistleblowing Disclosure of the Banking Sector ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Saipul Arni Muhsyaf]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 20 No 1 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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DOI: 10.53512/valid.v20i1.259
<![CDATA[The purpose of this study is to describe the disclosure of the whistleblowing system (WBS) in public banks listed on the Indonesia Stock Exchange. Content analysis is carried out on information related to the disclosure of the whistleblowing system in the 2018-2020 bank annual report. The banking sector has deployed a rising number of whistleblowing systems (WBS) over the past three years, from 2018 to 2020, according to the study's findings. Disclosure of the WBS Whistle in the banking sector can be classified into domains: bank commitments to the implementation of WBS, the mechanism for reporting violations and types of violations reported, protecting the whistleblower's confidentiality, and investigating and evaluating the effectiveness of the WBS. The results of this study imply that the Bank's whistleblowing system policy is a governance mechanism as an early warning signal to detect indications of violations, alleged ethical irregularities and fraud.]]>
<![CDATA[PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PEMETAAN POTENSI PELUANG USAHA KREATIF MASYARAKAT DESA SIGERONGAN KABUPATEN LOMBOK BARAT ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v9i4.783
<![CDATA[The growth of village community groups that are active and have creative ideas will strengthen the acceleration of economic empowerment of rural communities. Businesses initiated by the community individually or in groups are carried out on a small scale, not yet managed properly with the short term aim of taking advantage of existing opportunities to earn income. Although the nature of the business is still seasonal by taking advantage of trends that are currently in demand, this creative effort from the participation of the village community has the potential to be developed in the future. The purpose of this partnership community service activity is to map creative businesses that arise from rural communities who have creative ideas by identifying business opportunities, obstacles and problems as well as prospects for future business development. The mapping was carried out through a survey of village community groups who run creative businesses in the Sigerongan Village, Lingsar District, West Lombok Regency. Mapping the local potential of the village is needed, including business development opportunities from local potentials that may not appear, but have business prospects in the future. The results of this activity can identify opportunities, constraints and prospects for creative business in rural communities that can be used to open up new opportunities and initiate joint venture groups (KUBe) to obtain external funding opportunities through business development. This activity will also assist the stakeholders of Sigerongan Village in formulating a development strategy in planning the economic empowerment of the village community independently. Real mapping of potential opportunities, constraints and prospects for community-based business participation is needed to support the development of an advanced and independent village.]]>
<![CDATA[Do Subjective Norms Have a Role on Intentions to Implement Whistleblowing with Self Efficacy as a Moderating Variable? (Study on Bachelor of Accounting Students at the University of Mataram) ]]>
<![CDATA[Baiq Aprilia Dita Suwandi]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Formosa Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January, 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjmr.v2i1.2877
<![CDATA[This study aims to examine the effect of attitude variables, subjective norms, and behavioral control on the intention to apply whistleblowing with self-efficacy as a moderating variable in Bachelor of Accounting students at the University of Mataram. This study used a quantitative method with a questionnaire data collection technique. Questionnaires were distributed to 257 respondents consisting of accounting students in 2018, 2019 and 2020. The data analysis technique in this study was Moderating Regression Analysis (MRA). The results showed that attitude and behavioral control had a significant effect on the intention to apply whistleblowing, while subjective norms did not have a significant effect. Self efficacy has the potential to moderate the influence of attitudes, subjective norms, and behavioral control on the intention to implement whistleblowing. Thus, self-efficacy does not significantly moderate the effect of attitudes, subjective norms, and behavioral control on the intention to implement whistleblowing.]]>
<![CDATA[Implementation of Integrated Reporting Framework In Non-Profit Organization ]]>
<![CDATA[Nurhaliva Nurhaliva]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v2i03.260
<![CDATA[This study aims to implement the 2021 revision of IIRF in X non-profit organization. This research is qualitative research with an action research approach. The results of this study indicate that X non-profit organization is able to present <IR> based on the eight content elements of IIRF, although the information presented in <IR> is not fully presented in full because the adoption of directed <IR> in IIRF is still at an early stage. However, if the organization is consistent with presenting <IR>, there will be a gradual increase in the following years. This research is expected to provide additional guidance on how to apply IIRF as a guide for presenting <IR> for organization X and other non-profit organizations interested in implementing IIRF.]]>
