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All Journal EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
Kusumawardhani, Devi
Universitas Mahakarya Asia
Economics, Econometrics & Finance

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Kajian Etnografi: Nilai Spiritual dan Falsafah Jawa Terhadap Keberhasilan Pengelolaan Keuangan Koperasi Bahana Lintas Nusantara Kusumawardhani, Devi; Nagi, Francisca
EBBANK Vol 14, No 2 (2024): EBBANK Vol 14 No 2 Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This study analyzes how Javanese cultural philosophy and spiritual values align with cooperative principles in achieving financial management success at Bahana Lintas Nusantara (BLN) Cooperative. Using an ethnographic approach, the study reveals that values such as mutual respect, mutual cooperation, and nurturing  foster transparency accountability, and member participation. The study develops the theory of “ Harmony Between Cultural Philosophy and Spirituality With Cooperative Principles “, emphasizing that the success of cooperatives lies in integrating cultural and spiritual values with modern cooperative systems. This research highlights the cultural and spiritual harmony is essential for building sustainable cooperative.
Studi Etnografi Dinamika Implementasi Tapping Box dan Simak di Badan Pengelolaan Pajak dan Retribusi Daerah di Lampung Selatan Ethnographic Study of The Dynamics of Implementing Tapping Box and Simak Applications in The Regional Tax and Retribution Mana Kusumawardhani, Devi; Hanum, Dulatif; Pratama Nugraha, Budi Sutiono
EBBANK Vol 14, No 1 (2024): EBBANK Vol 14 No 1 Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This ethnographic study aims to explore the dynamics and cultural practices surrounding the implementation the Tapping Box and  SIMAK applications at the BPPRD Lampung Selatan. Through participant   observation, in depth interviews, and contextual analysis, this research delves into the daily interactions and routines of BPPRD staff and taxpayers. Cultural factors, such as resistance to change and varying levels of technological literacy, play significant roles in the implementation process. The theory indentified are  Innovation Diffusion Theory, Transformational Leadership, and Social System Theory.
Co-Authors Hanum, Dulatif Nagi, Francisca Pratama Nugraha, Budi Sutiono