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Full-Text Articles in Accounting

Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah Sep 2023

Barriers To Establish A Cooperative To Manage A Machinery Rental Business In Farmer Groups: A Multi-Case Study Approach, Sri Hanggana, Andi Asri Hapsari, Putri Nugrahaningsih, Amirotul Musthofiah Hidayah Mahmudah

The Qualitative Report

This study aimed to analyze the barriers faced by farmer groups in establishing a cooperative to manage a machinery rental business. The qualitative method with a multi-case study approach was used in this study with farmer groups as the research objects and chairpersons and members as the participants. The chairpersons were chosen by purposeful sampling and the members by snowball sampling. Data collection techniques were in-depth interviews and focus group discussions. The data credibility tests were triangulation and member checks. The results showed that all chairpersons and members positively responded to the cooperative and that the main barrier to establishing …


Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib Apr 2023

Dissecting Sauan Sibarrung's Business Plan Credit Union, Selmita Paranoan, Made Sudarma, Roekhudin Roekhudin, Noval Adib

The Qualitative Report

This article aims to describe the accountability practiced in credit unions. This study examines formal and informal practices and underlying approaches to accountability to members. Design/methodology/approach, namely with an ethnomethodological approach, this study explores accountability of Credit Union in Indonesia, through interviews and observations with practitioners, management, government, and credit union members, as well as documentation analysis. The results of the study found that Credit Union Sauan Sibarrung prioritizes accountability to members through the actualization of the vision and mission, which is manifested concretely in the preparation of programs (business plans) in the form of mindset transformation through Education and …


University Social Responsibility From The Transformative Ecofeminism Perspective, Luky Patricia Widianingsih, Iwan Triyuwono, Ali Djamhuri, Rosidi Rosidi Jun 2022

University Social Responsibility From The Transformative Ecofeminism Perspective, Luky Patricia Widianingsih, Iwan Triyuwono, Ali Djamhuri, Rosidi Rosidi

The Qualitative Report

This study aims to find conceptual innovations, with a focus on the scope of University Social Responsibility in the perspective of transformative ecofeminism. The basic belief that guides action in this research is the transformative worldview. The research approach is based on feminism with the data collection process carried out by observation, in-depth interviews, documentation, and FGDs. The two data research rigour strategies chosen were to maintain the credibility (internal validity) and reliability of the research data through triangulation of techniques and sources and to carefully review the documentation of research procedures/protocols and databases. The presentation of data and the …


Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib May 2022

Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib

The Qualitative Report

The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the …


Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid Apr 2018

Dealing With Un(Expected) Ethical Dilemma: Experience From The Field, Zaleha Othman 6762207, Fathilatul Zakimi Abdul Hamid

The Qualitative Report

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests …


People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville Oct 2016

People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville

The Qualitative Report

This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted …