terhadap Cost Reduction Penelitian ini mencoba mengungkap makna cost reduction dalam perspektif pengusaha mikro Betawi perantauan. Fenomenologi digunakan sebagai metode dalam penelitian ini. Penelitian ini menemukan bahwa pengusaha mikro Betawi perantauan memaknai cost reduction sebagai cara menghemat biaya untuk menghasilkan produk. Mereka berupaya menjaga keberlangsungan usaha dengan mempertimbangkan aspek pelanggan. Selain itu, eksistensi usaha juga dilakukan dengan menjunjung tinggi nilai kebudayaan Betawi, Gorontalo, dan agama Islam. Hal ini ditemukan ketika mereka meyakini bahwa tidak semua konten pengeluaran dapat diartikan sebagai biaya yang harus dihindarkan atau dilakukan efisiensi.
Konsep Akuntansi Syariah pada Budaya Mahar. Penelitian ini bertujuan untuk menggali konsep akuntansi syariah dalam budaya mahar. Penelitian ini menggunakan pemikiran burhani sebagai metode. Dalam penelitian ini ditemukan bahwa mahar dalam akuntansi syariah dimaknai sebagai harta, kewajiban, ekuitas, pendapatan, dan beban. Hal ini berakar dari tradisi yang berlaku di masyarakat dalam penerapan unsur-unsur akuntansi syariah dalam budaya mahar. Pengaruh makna, syariah (fiqh) ataupun budaya berdampak pada perbedaan dari segi definisi, jenis, tujuan dan status kepemilikan. Makna budaya mahar dalam akuntansi syariah merefleksikan peran akuntansi yang berbasiskan nilai-nilai religius.
This study aims to determine the effect of human resource competence and the principles of accountability in village financial management in South Suwawa District, Bone Bolango Regency partially or simultaneously. The research method used is quantitative methods by means of data through distributing questionnaires to employees. The data analysis used is multiple regression. The results showed that partially or simultaneously the competence of human resources of village officials and the principle of accountability in village financial management had a positive and significant effect on village financial management in Suwawa Selatan District, Bone Bolango Regency. The coefficient of determination is 0.435, which means that the determinant value of the competence of village officials and the principle of accountability for village financial management on village financial management in Suwawa Selatan District Bone Bolango Regency is 43.50%. While the remaining 56.50% can be provided by other variables not examined in this study. These factors are the knowledge of village officials, skills in village financial management, education of village officials, integrity of village officials, work motivation of village officials, transparency of village financial management, work discipline and the internal control system implemented by the village government.
This study was aimed to offer a concept of institutional and financial management of Karawo artist based on local wisdom values of Gorontalo society. It was conducted by using a qualitative method with a Focus Group Discussion approach that involved academics, sociologist, humanist, local government, Bank Indonesia, and Karawo artist. Data validity was obtained through available references. Moreover, the technique of data analysis used several steps, including data reduction, data presentation, and conclusion. Regarding the result of the study, it was found that the design of the institutional model and financial management of karawo artist based on the value of huyula (mutual assistance), dulohupa (discussion), and mo'odelo (responsibility/honesty) are in "Gorontalo-Karawo ethno cooperatives" form.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.