Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 5, No 2 (2017)

Integrasi Unsur Spiritualitas Dalam Prinsip Good Cooperative Governance: Revitalisasi Nilai Koperasi

Fitri Nur Rilah (Program Studi Akuntansi Manajemen, Politeknik Negeri Malang)
Nur Indah Riwajanti (Program Studi Akuntansi Manajemen, Politeknik Negeri Malang)



Article Info

Publish Date
05 Mar 2019

Abstract

The aim of this research was to examine the integration of spirituality element in Good Cooperative Governance (GCG) priciples. This was a qualitative post-modernist research. The research was conducted in one of small towns in East Java often called ‘Kota Santri/Islamic Student City’, namely Pasuruan City. The informants in this research were Head of Empowerment Section and Head of Institutional Section in Department of Cooperative and SMEs of Pasuruan; Cooperative Board and Manager in one of the cooperative in Pasuruan. Data collection was conducted with in-depth interview. The data used was primary data as qualitative data. Thematic analysis was used as analysis technique. The qualitative information was coded (translated) into qualitative data; followed by arrangement of pattern/theme; then encoding process (classifying pattern/theme into the relationships between categories); defining and describing the categories; and the last conclusion drawing. The result indicates that GCG has the uniqueness that enables its principles integrated of spirituality element.  The essence of the spirituality value is cooperative values and its embodiment as an effort to revitalyze the cooperative values. The finding of this research was Fishbone Diagram of Spirituality Values on GCG Principles

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Journal Info

Abbrev

jaki

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted ...