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All Journal The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Arthavidya Jurnal Ilmiah Ekonomi Jurnal Akuntansi AKUNESA AMMA : Jurnal Pengabdian Masyarakat INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Alan Smith Purba
Universitas Mulawarman, Samarinda, Indonesia.
Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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Analisis Penerapan Akuntansi pada Usaha Mikro Kota Balikpapan Purba, Alan Smith
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 4 (2024): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i4.2258

Abstract

UMKM menjadi salah satu penyumbang terbesar kas daerah di Indonesia. Akan tetapi pada perkembangannya tidak terlepas dari tantangan yang dihadapi karena kurangnya pengetahuan dan keterampilan dalam mengelola laporan keuangannya. Metode yang digunakan pada penelitian ini adalah metode studi kasus kualitatif. Adapun metode pengumpulan datanya menggunakan observasi, wawancara, dan studi dokumentasi. Key Informan pada penelitian ini adalah tiga pelaku usaha yang tergabung dalam komunitas UMKM forum Balikpapan Selatan yang memenuhi kriteria penelitian diantaranya adalah owner pawon prona, chumbucked, dan mamapapa bakery. Hasil yang diperoleh dalam penelitian ini menyatakan bahwa pelaku usaha mikro dibidang kuliner forum UMKM Balikpapan Selatan belum sepenuhnya menerapkan dasar akuntansi pada pencatatan keuangannya. Meskipun begitu, dalam penelitian ini dari tiga partisipan ada dua yang telah menerapkan dasar akuntansi dalam pencatatan keuangannya yaitu chumbucket dan mamapapa bakery. Minimnya pemahaman, kurangnya konsistensi, dan kurangnya waktu luang menjadi penghambat dalam menerapkan akuntansi pada pencatatan keuangan usahanya
Ganti Rugi atas Tanah dalam Pembangunan Ibu Kota Nusantara: Tinjauan Ekonomi dan Sosial Ulfah, Yana; Purba, Alan Smith; Hutabarat, Emayanti Christina
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 2 (2025): April
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i2.2911

Abstract

Pembangunan Ibu Kota Nusantara (IKN) di Kalimantan Timur menandai pergeseran besar dalam struktur pemerintahan dan ekonomi Indonesia. Namun, proyek ini menimbulkan tantangan signifikan terkait ganti rugi atas tanah yang berdampak langsung pada masyarakat lokal, terutama dari perspektif ekonomi dan sosial. Artikel ini menganalisis dinamika ganti rugi tanah dalam pembangunan IKN dengan pendekatan ekonomi-politik dan sosiologis. Penelitian menunjukkan bahwa pendekatan ganti rugi yang bersifat formal dan terpusat belum mampu mengakomodasi nilai sosial-budaya dan fungsi ekonomi dari tanah bagi masyarakat terdampak. Oleh karena itu, diperlukan mekanisme ganti rugi berbasis nilai ganda-ekonomi dan sosial-yang adil, partisipatif, dan berkelanjutan
CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION Sukoharsono, Eko Ganis; Widhianingrum, Purweni; Purba, Alan Smith
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.1.8

Abstract

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
Analysis of the Internal Control System for Rice Inventory Purba, Alan Smith; Hamdana; Narishwari , Urianda
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2214

Abstract

This study uses a qualitative case study method to analyze the internal control system for rice inventory at Perum Bulog, East Kalimantan Regional Division, Balikpapan City. Data were collected through observation, interviews, and documentation studies. The key informants in this study were three main participants, namely the warehouse head, operational officer, and admin, who have important roles in inventory management. The results of the study indicate that the internal control system implemented at Perum Bulog Balikpapan is not yet fully optimal. The El Nino phenomenon exacerbates the situation by adding complexity to rice inventory management. Limited human resources (HR), inconsistent use of the Enterprise Resource Planning (ERP) system, and lack of training and understanding of internal control procedures are the main obstacles in maintaining the accuracy and efficiency of inventory management. Implementation of a more integrated system and improvement of human resources capacity are needed to strengthen internal control and ensure success in managing rice supplies in the future
Co-Authors Alfiah Rezkiyanti, Nur Anisa Kusumawardani David Kaluge Dwi Jayanti, Rizka Dwi Utami, Elza Rahmania Eko Ganis Sukoharsono Elza Rahmania Dwi Utami Emayanti Christina Hutabarat Fibriyani Nur Khairin Fitri Harseno, Diah Hamdana Harseno, Diah Fitri Hasriadi, LM Hutabarat, Emayanti Christina Jayanti, Rizka Dwi Narishwari , Urianda Ni Luh Putri Setyastrini Purweni Widhianingrum, Purweni Putri, Serli Amanda Ramli, Risnawati Setyastrini, Ni Luh Putri Yana Ulfah