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All Journal The Indonesian Accounting Review Journal of Artificial Intelligence and Digital Business
Endiaverni, Wa Ode
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people Endiaverni, Wa Ode; Triyuwono, Iwan; Mulawarman, Aji Dedi
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3747

Abstract

This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat. This research uses a literature review method. Validity is confirmed through interviews with Butonese cultural figures, sociologists, anthropologists and writers. The findings indicate that research methodology developed from local wisdom can be used to produce research that is more holistic in describing the reality of Indonesian society. The Butonese people’s philosophy of life “pobhinci-bhinciki kuli” upholds purity of feeling, as an indicator. The feeling in question is a divine feeling that is continuously felt and pursued through kangkilo (purity). Therefore, the scientific implications of using pobhinci-bhinciki kuli will return to the authenticity of the local wisdom of Indonesian society which is always oriented towards the main value of purity in moving towards true divinity by prioritizing the integrity of reality. The achievements of science are not only rational but united and moving in the purity of awareness of holiness in its theoretical, research and empirical forms in accounting research methodology.
Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people Endiaverni, Wa Ode; Triyuwono, Iwan; Mulawarman, Aji Dedi
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3747

Abstract

This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat. This research uses a literature review method. Validity is confirmed through interviews with Butonese cultural figures, sociologists, anthropologists and writers. The findings indicate that research methodology developed from local wisdom can be used to produce research that is more holistic in describing the reality of Indonesian society. The Butonese people’s philosophy of life “pobhinci-bhinciki kuli” upholds purity of feeling, as an indicator. The feeling in question is a divine feeling that is continuously felt and pursued through kangkilo (purity). Therefore, the scientific implications of using pobhinci-bhinciki kuli will return to the authenticity of the local wisdom of Indonesian society which is always oriented towards the main value of purity in moving towards true divinity by prioritizing the integrity of reality. The achievements of science are not only rational but united and moving in the purity of awareness of holiness in its theoretical, research and empirical forms in accounting research methodology.
Analisis Kepatuhan Pengungkapan Sustainability Reporting pada Sektor Perikanan Tahun 2022-2024 Berdasarkan Nomor 51/POJK.03/2017 Endiaverni, Wa Ode
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7141

Abstract

Penerapan visi ekonomi biru di Indonesia menuntut transparansi dan akuntabilitas aspek keberlanjutan yang tinggi, mengingat sektor perikanan memiliki dampak ekologis yang signifikan terhadap kelestarian ekosistem laut. Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan pengungkapan laporan keberlanjutan pada delapan perusahaan sub-sektor perikanan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024, merujuk pada standar Peraturan Otoritas Jasa Keuangan (POJK) Nomor 51/POJK.03/2017. Menggunakan pendekatan deskriptif kuantitatif dengan metode content analysis, penelitian ini menerapkan teknik skoring dikotomi terhadap 27 indikator pengungkapan untuk menghasilkan Sustainability Report Disclosure Index (SRDI). Hasil penelitian menunjukkan bahwa tren kepatuhan emiten selama periode pengamatan bersifat fluktuatif dan belum konsisten. Pada tahun awal pengamatan (2022), mayoritas perusahaan menunjukkan tingkat adaptasi yang rendah dengan skor pengungkapan mencapai 0%, menandakan adanya keterlambatan respons terhadap regulasi. Memasuki tahun 2023, terdapat lonjakan kepatuhan yang signifikan sebagai shock effect implementasi aturan, di mana emiten seperti CPRO dan CRAB berhasil mencapai tingkat pengungkapan penuh (100%). Namun, konsistensi ini kembali mengalami penurunan pada tahun 2024 di beberapa emiten tertentu. Secara substansial, pengungkapan informasi administratif seperti profil perusahaan telah dilakukan dengan sangat konsisten, namun aspek krusial seperti kinerja lingkungan hidup dan verifikasi pihak independen masih sangat minim dilaporkan. Hasil ini memberikan implikasi penting bagi Otoritas Jasa Keuangan untuk memperketat pengawasan serta bagi manajemen perusahaan untuk segera membangun sistem data non-keuangan yang terintegrasi demi menjaga legitimasi bisnis dan mendukung keberlanjutan ekonomi maritim di Indonesia.
Co-Authors Aji Dedi Mulawarman Iwan Triyuwono