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All Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Penjaminan Mutu
Ketut Nurhayanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Yajna Sebagai Dasar Pengembangan Mutu Karakter Peserta Didik Di Sekolah Menengah Pertama Gurukula Ketut Nurhayanti; Putu Adi Suprapto
Jurnal Penjaminan Mutu Vol 4 No 02 (2018)
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.452 KB) | DOI: 10.25078/jpm.v4i2.566

Abstract

This study is to analyze the teachings of yajna as the basis for the character formation of learners in Gurukula Junior High School. As a school that implements the pasraman education system, the Gurukula Junior High School in making the program of activities that will be applied in schools is always based on religious teachings. This research use qualitative research method by using research instrument of interview, observation and also documentation study. The results of data analysis in this study using qualitative description. The result of this study is that the yajna teachings applied in the First Middle School Gurukula is a simple yajna teaching such as cleaning the pasraman environment, cooking for all residents of the dorm, greeting every visitor. The activity is very effective to form and develop the good character of learners like honest, responsible, independent, friendly and polite, discipline and so forth.
Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
Co-Authors I Ketut Parnata I Made Agus Putrayasa I Made Bagiada I Nyoman Darmayasa, I Nyoman Ni Komang Urip Krisna Dewi Ni Luh Putri Setyastrini Ni Nyoman Harini Puspita Putu Adi Suprapto