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Ita Rakhmawati
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Aktsar: Jurnal Akuntansi Syariah
Published by Institut Agama Islam Negeri Kudus
ISSN : 26222345     EISSN : 26225255     DOI : http://dx.doi.org/10.21043/aktsar
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
AKTSAR, particularly focuses on the main topics in the development of the sciences of accounting and Islamic accounting areas focus in Indonesia. It covers: Islamic accounting, public sector accounting, Accounting in Islamic management and business, Accounting in the Islamic financial institution, Zakah and Waqf accounting, Accounting in the Islamic capital market, Islamic accounting engineering.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 101 Documents
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Menggali Makna Akuntansi Perspektif Fresh Graduate Program Studi Akuntansi Azizah, Imroatul; Jannah, Binti Shofiatul; Putri, Tsalis Cahyani; Arfiani, Arini; Alfarizi, Mohammad Salman
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.12675

Abstract

This article explores the meaning of accounting from a fresh graduate perspective. Through an interpretive approach with a transcendental phenomenological method, forms of social experience from the point of view of the informant who experienced it directly were explored more deeply through in-depth interviews. Three informants, namely accounting alumni, have just graduated and already have work experience. The phenomenological method emphasizes the meaning that arises from the individual conscious experience. The stages of the data analysis technique begin with identifying the noema or textual analysis. Next, the researcher did bracketing or structural analysis based on noema identification. This stage is carried out as a level of deep meaning (noesis). The relationship between noema and noesis provides an understanding of how noesis forms noema, which is called intentional analysis. Finally, the researcher will get to the idea that underlies all pure consciousness called eidetic reduction. This study concludes that there are three different understandings of accounting. Namely, accounting is magic, accounting is complicated, and accounting is balanced.

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