Tassya Putri Azzahra
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Solusi Etis Bagi Pengelolaan Keuangan Berbasis Nilai Islam Tassya Putri Azzahra; Rayyan Firdaus
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.647

Abstract

In writing this article, the author examines the role of the laity in the church, highlighting the development of their participation methods over time. The laity, as non-clergy members, contributed to the mission of the church and the spread of the gospel. From an active role in the early church, they experienced a transformation in the middle ages, but the protestant reformation restored their involvement through the concept of the "priesthood of all believers." the research method used is a literature study with qualitative analysis of relevant documents and literature. This study shows that the laity are not only recipients of teachings, but also agents of significant change in life
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif dalam Arahan Ilmu Akuntansi Muammar Khaddafi; Linda Puji Kusuma; Liza Ulfitri; Tassya Putri Azzahra
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1388

Abstract

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.