Going Concern dalam Metafora Ondel-Ondel. Artikel ini berusaha mengungkap bahwa konsep going concern berlaku tidak hanya bagi perusahaan tetapi juga dalam budaya (dalam hal ini ondel-ondel dalam budaya Betawi). Metode yang digunakan adalah analisis semiotika terhadap ondel-ondel sebagai simbol keberlanjutan masyarakat Betawi. Hasil analisis menunjukkan bahwa ondel-ondel merupakan simbol dari "seniman jalanan." Hal ini merupakan akibat logis dari perubahan sosial, teknologi, dan perspektif baru budaya modern. Meskipun demikian, simbol tersebut tetap disosialisasikan secara turun-temurun supaya tetap going concern dalam jangka panjang.
This article aims to analyze the influence of patronage buying motives namely of company location, production facility, price, and product quality on going concern principle on UMKM of fried onion in Palu. Respondents in the study were owners or managers of UMKM fried onion industries in Palu, Population 52 based on data from the Industry and Trade Office, but only 40 were active. Data obtained through questionnaires and interviews, processed by SPSS program. Data analysis was done by multiple linear regression. The results, the location of the company and the price did not affect the going concern principle, on the contrary the production facilities and product quality had an effect on going concern principle. Keywords: Patronage Buying Motives, Going Concern, SMEs Onion Fried
Penelitian ini bertujuan mengungkap makna akuntabilitas dalam pengelolaan keuangan pada Pura Giri Natha Makassar. Metode penelitian menggunakan metode kualitatif dengan paradigma interpretif. Metode ini menekankan pada pemahaman mendalam tentang makna akuntabilitas oleh para aktor dan umat Hindu di Pura Giri Natha Makasar. Hasil penelitian mengungkap bahwa akuntabilitas tidak semata-mata harus disertai kelengkapan dokumen sebagai sumber data tetapi yang utama adalah prinsip keikhlasan dan kepercayaan kepada Sang Pencipta, akuntabilitas tidak menuntut dipenuhinya standar akuntansi disertai teknologi dan sistem pertanggungjawaban modern tetapi cukup dengan pembukuan sederhana, prinsip karma menjadi benteng utama akuntabilitas di mana perilaku aktor dibatasi oleh prinsip Moksartam Jagad Dita atau kebahagiaan di dunia dan akhirat. Kata Kunci: Akuntabilitas, pengelolaan keuangan, karma, moksartam jagad dita. PENDAHULUAN Asian Pacific Development Centre (APDC, 1995:5) menjelaskan akuntabilitasadalah "The obligation to give answer and explanations, concerning, one's action, and performance, to those with a right to require such answer and explanation". Tujuan akuntansi, khususnya pada akuntansi non profit atau pada organisasi yang tidak berfokus mencari laba adalah memberikan informasi yang memungkinkan bagi pimpinan organisasi atau manajer untuk melaporkan pelaksanaan tanggung jawab dalam mengelola secara tepat dan efektif program dan penggunaan sumber daya yang menjadi wewenangnya, dan melaporkan kepada publik atas hasil operasi organisasi dan penggunaan dana publik. Tujuan ini terkait dengan akuntabilitas organisasi secara keseluruhan. Penelitian tentang akuntabilitas berbasis karma perlu dilakukan karena akuntabilitas secara konvensional kebanyakan hanya mengedepankan atau menekankan aspek manajerial. Meskipun tujuan dari setiap akuntabilitas tetap sama yaitu kinerja. Namun, karena diterapkan dalam jenis organisasi yang berbeda maka penekanan akuntabilitas pengelolaan juga akan menjadi berbeda. Penelitian Patty dan Irianto (2013) menemukan makna akuntabilitas organisasi gereja berkaitan ACCOUNTABILITY BASED ON KARMA
Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions
This study aims to find and analyze the profitability level of Fried Onion Small Business in Palu City, influenced by Patronage Buying Motives (PBM), which consist of company reputation, location of sales, selling price and guarantee to profitability. The population of this study was 52. Population was chosen based on small business that still survives in fried onion business as a local business. The sample taken by purposive sampling was 35. Data collection was carried out by distributing questionnaires to the managers of fried onion small businesses. The analytical tool used is multiple linear analysis. The results shows that F test of PBM had a significant influence on profitability at 0,822 or 82.2%. This means a very strong influence of the value of PBM. T-test shows that corporate reputation is of significant value of 0,286, location of sales – 0,426, and selling price has a significant value of the 0.235 influence on profitability, except guarantees that do not affect profitability because the value of 0.151 is less than the t table value of 2.0395. The impact of this study implies that small food businesses do not really need a guarantee like electronic products, because reputation and quality have become their guarantee.
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