Going Concern dalam Metafora Ondel-Ondel

Totanan, Chalarce; Paranoan, Natalia

doi:10.18202/jamal.2018.04.9006

Cited by 12 publications

(15 citation statements)

References 36 publications

(40 reference statements)

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“…Kajian akuntansi berbasis nilai-nilai kearifan lokal selalu menarik untuk dilakukan hal ini disebabkan dengan mengkaji praktik akuntansi berbasis nilai kebudayaan selalu bisa menghasilkan keunikan-keunikan praktik akuntansi yang dimiliki oleh masingmasing daerah di Indonesia. Sebagai contoh riset-riset akuntansi kearifan lokal yang pernah dilakukan oleh (Arena, Herawati, and Setiawan 2017), (Lutfillah, Q 2014), (Rahman, Noholo, and Santoso 2019), (Randa et al 2011), , (Thalib 2022a), , (Thalib 2019a), (Thalib 2019b), (Thalib 2016), (Thalib, Sujianto, et al 2022), , (Totanan, Chalarce. Paranoan 2018), (Wahyuni 2013), (Widhianningrum and Amah 2014), (Zulfikar 2008).…”

Section: Pendahuluanunclassified

“Diila O’onto Bo Wolu-Woluwo” (Potret Distribusi Keuntungan Oleh Pedagang Di Warung Makan Gorontalo)

et al. 2022

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This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.

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Section: Pendahuluanunclassified

“Diila O’onto Bo Wolu-Woluwo” (Potret Distribusi Keuntungan Oleh Pedagang Di Warung Makan Gorontalo)

et al. 2022

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“…Jones (1995) dalam Solihin (2009) mengklasifikasikan pemangku kepentingan tersebut dalam 2 (dua) kategori, yaitu: inside stakeholders dan outside stakeholders. Inside stakeholders terdiri dari atas orang-orang yang memiliki kepentingan dan tuntutan terhadap sumber daya perusahaan serta berada di dalam organisasi perusahaan, seperti pemegang saham, para manajer dan karyawan.…”

Section: Telaah Literaturunclassified

“…Menjawab tujuan kedua, keberlanjutan usaha tambak garam rakyat penelitan ini menggunakan pandangan inside stakeholders sebagai dasar "mengekplorasi" peran stakeholders. Stakeholders yang dimaksud peenlitian ini menggunakan pandangan stakeholders theory Jones (1995) dalam Solihin (2009) mengklasifikasikan pemangku kepentingan tersebut dalam 2 (dua) kategori, yaitu: inside stakeholders dan outside stakeholders. Inside stakeholders usaha tambak garam rakyat adalah: pemilik lahan dan petani penggarap (Ihsannnuddin, 2016 dan Rosyidi, et al 2018).…”

Section: Metode Penelitianunclassified

Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat

Bullah

Rimawati

2021

InFestasi

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The research objective to analyze the growth of the people's salt farming business using the geomembrane method compared to the traditional method to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. The research used a case study approach configurative ideographic studies as a research method. This study concludes that people's salt farming business know the geomembrane of the PUGAR program. The growth rate of using geomembranes is more profitable than using traditional methods, but only a part of farmers' land uses geomembranes because of the inability of capital and the break even point which becomes high due to unstable selling prices. People's salt farming entrepreneurs still have difficulty accessing credit from the government so that some still depend on accounts payable with traders/middlemen for capital. The salt from people's salt farming business is not purchased by PT. Garam because the quality is still not up standard. The CSR received by the community from PT Garam is in the form of social activities, not in the form of activities that support people's salt farming business. For informants of this study, the level of sustainability of people's salt farming business is still high, because salt farming is currently more productive than other farms.

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“…Ondel-ondel buskers involve a fairly complex network. In this case, society is not only stimulated by the appearance of buskers but also by social structures that are not visible on the streets (Totanan & Paranoan, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Exploring Ondel-Ondel Village: A Study of the Network and the Working System of Kramat Pulo’s Ondel-Ondel

Akhirun

Septiady

2022

sjss

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This study aims to provide an overview of the Kramat Pulo community’s network and the working system on performances of ondel-ondel. This study uses a qualitative approach. The data were collected using in-depth interviews, observation, and documentation. The data that has been obtained is then analyzed using qualitative inductive analysis. The results show that the ondel-ondel network system of the Kramat Pulo community consists of several divisions of roles: owners, managers, studio members, entrepreneurs, field coordinators, buskers, and the Government of the Special Capital Region of Jakarta. The network system then establishes and supports the ondel-ondel working system: ondel-ondel performances and ondel-ondel busking. Ondel-ondel performances are generally only practised once or twice weekly. In contrast, ondel-ondel busking activities are practiced daily by Kramat Pulo teenagers. On the other hand, the relationship between the studio owner and entrepreneur and Kramat Pulo teenagers who want to parade ondel-ondel for busking on the streets can be done in two ways: rental or profit-sharing. This relationship is based on a belief system maintained by the Kramat Pulo community. Therefore, it is recommended that the Government of the Special Capital Region of Jakarta make unique spots for Ondel-ondel performances. In addition, coordination is needed between the field coordinator and the Government of the Special Capital Region of Jakarta to arrange ondel-ondel busking activities routes to create order without losing cultural nuances. In this case, Betawi indigenous people carry out their traditions by parading ondel-ondel to surround the village.

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Going Concern dalam Metafora Ondel-Ondel

Cited by 12 publications

References 36 publications

“Diila O’onto Bo Wolu-Woluwo” (Potret Distribusi Keuntungan Oleh Pedagang Di Warung Makan Gorontalo)

“Diila O’onto Bo Wolu-Woluwo” (Potret Distribusi Keuntungan Oleh Pedagang Di Warung Makan Gorontalo)

Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat

The Exploring Ondel-Ondel Village: A Study of the Network and the Working System of Kramat Pulo’s Ondel-Ondel

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