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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam JIA (Jurnal Ilmiah Akuntansi) Journal of Tourism Economics and Policy Islamic Accounting and Finance Review
Bakry, Moh Iqbal
Fakultas Ekonomi Universitas Tadulako
Economics, Econometrics & Finance Public Health Social Sciences

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic Dewa Made Adi Dharma; Mohammad Iqbal Bakry; Jurana Jurana
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.41902

Abstract

This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The results of the study found three types of costs during the COVID-19 pandemic. First, the cost of boarding is interpreted as a noble good. Second, the cost of boarding is interpreted as a benefit to others. Third, the cost of boarding is interpreted as a deferred liability. These three meanings were then synergized into a sense of gratitude as a result of exploring the essence and meaning of bearing costs during the COVID-19 pandemic.
Co-Authors Dewa Made Adi Dharma DHARMA, Dewa Made Adi Hasrumi Hasrumi Hasrumi, Hasrumi Mapparessa, Nurlaela Muliati Mustamin Nurdin, Jurana Panjili, Moh Yusran Parwati, Ni Made Suwitri Rahayu Indriasari Sri Wahyuni