Javanese Traditional Market Cultural Value in Accounting World

Wiyarni, Wiyarni

doi:10.9790/487x-1050916

Cited by 11 publications

(18 citation statements)

References 13 publications

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“…Kurang tepatnya akuntansi (konsinyasi) disebabkan oleh nilai matrealitas, egoisme dan utilitarian (Ahmar & Kamayanti, 2009;Amaliah, 2014;Martadinata, 2015;Randa, Triyuwono, Ludigdo, & Sukoharsono, 2011;Thalib, 2014Thalib, , 2016Thalib, , 2017Thalib & Prasindi, 2016;Triyuwono, 2011cTriyuwono, , 2011aTriyuwono, , 2015bTriyuwono, , 2015aTriyuwono, , 2006aTriyuwono, , 2006bWiyarni, Triyuwono, Ludigdo, & JRAMB, Prodi Akuntansi, Fakultas Ekonomi, UMB Yogyakarta Volume 5 No. 1., Mei 2019ISSN : 2460-1233Djamhuri, 2013. Keegoisan akuntansi konsinyasi dapat dilihat dari maraknya teori/konsep dan juga praktik akuntansi konsinyasi yang membahas keuntungan sebatas untuk penitip dan pemilik saja.…”

Section: Pendahuluanunclassified

Akuntansi “Huyula” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual Dan Sosial)

Thalib¹

2019

jramb

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Tujuan penelitian ini adalah untuk mengkonstruksi akuntansi konsinyasi berbasis IESSQ. Paradigma yang digunakan oleh penelitian ini adalah spiritualis. Etnometodologi Islam dipilih sebagai pendekatan untuk mengkonstruksi akuntansi konsinyasi. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu dan ihsan. Hasil penelitian menemukan bahwa praktik akuntansi konsinyasi berawal dari kecerdasan spiritual (SQ) berupa tolong-menolong. Kecerdasan spiritual ini kemudian membentuk rasa (kecerdasan emosional/EQ) belas asih, amanah dan tolong menolong. Kecerdasan intelektual (IQ) dari praktik akuntansi konsinyasi berupa menerima, menjual dan mendapatkan keuntungan merupakan bentukan dari SQ dan EQ. IESQ pada akhirnya menggiring terbentuknya amal sosial (kecerdasan sosial/SQ) yaitu praktik akuntansi konsinyasi berbasis nilai tolong-menolong (huyula).

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Section: Pendahuluanunclassified

Akuntansi “Huyula” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual Dan Sosial)

Thalib¹

2019

jramb

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“…Lebih lanjut, selain kerugian (akuntansi modern) yang hanya memenjara kerugian sebatas pada materi. Ia juga membawa nilai modern lainnya berupa egois dan juga utilitarian [6,[9][10][11][12][13][14][15]. Kedua nilai ini lambat namun pasti mendorong perilaku pengguna informasi akuntansi (kerugian) sebagaimana nilai tersebut.…”

Section: Pendahuluanunclassified

Mohe Dusa: Konstruksi Akuntansi Kerugian

Thalib

2019

JRAAM

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Tanggal masuk 20-05-2019 The purpose of this study is to construct a loss accounting practice by traditional traders in Gorontalo. This research uses the spiritual paradigm. The approach used is Islamic ethnomethodology. The stages of data analysis are amal; ilmu; iman; informasi wahyu, and ihsan (amiiin). The results of the study found three-loss accounting practices; first, reducing the number of cake sales; second, barter system; third, distributing cakes to residents. The spirit of patience, tolerance, mutual help, and sharing drive the accounting practice. These spirits live because of fear of sinning (mohe dusa).

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“…One of the places and centers of MSMEs in Indonesia is traditional markets. The existence of traditional markets as social institutions has a strategic role in the process of developing a nation (Bariarcianur, 2018).However, with the entry of modern civilization marked by the proliferation of supermarkets, malls and modern shopping centers in Indonesia, the existence of traditional markets is endangered (Wiyarni, Ludigdo, Ali, & Triyuwono, 2013).…”

Section: Introductionmentioning

confidence: 99%

“…Traditional markets have considerable potential to create attractiveness for consumers, one of which is the presence of cultural elements and uniqueness in buying and selling transactions in traditional markets (Wiyarni, Ludigdo, Ali, & Triyuwono, 2013).In addition to culture and uniqueness, Prabowo and Rahadi (2015) state that traditional market consumers are still dominated by the older generation while the younger generation's interest in shopping in traditional markets is still small. To increase the interest of the younger generation (generation Y) for shopping in traditional markets, traditional markets need to improve some accessibility attributes, merchandise quality, reputation, in-store service, store atmosphere, public facilities, prices, and security (Prabowo & Rahadi, 2015) On the other hand, one of the biggest weaknesses that traditional markets have compared to modern markets lies in supply chain management (Wan, Tariqi, Marjudi, Hamid, & Zainuddin, 2017).…”

Section: Introductionmentioning

confidence: 99%

The Role of Ambidexterity, Strategic Orientation and Supply Chain Integration on Firm Performance: Case Study of SMEs in Traditional Market

Nur¹

2019

theijbm

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The existence of traditional markets as social institutions has a strategic role in the development process of a nation. But with the entry of modern civilization and dynamic market conditions the existence of traditional markets is threatened with extinction. Efforts to develop traditional markets become a particular concern of the government and an interesting issue to be studied. Some studies have discussed the weaknesses of traditional markets but few have discussed their development strategies. This study aims to analyze the strategies for developing traditional market performance in this disruptive and dynamic era by increasing ambidexterity and strategic orientation. In addition, this study also aims to analyze supply chain integration in traditional markets as a moderation of the relationship between ambidexterity and strategic orientation towards the performance of traditional markets. Empirical results are obtained through the distribution of questionnaires to 126 traditional market managers in Sleman, Yogyakarta. The study conducted structural equation modeling to test the proposed relationships. The result show that ambidexterity and supply chain integration have a significant influence on firm performance but ambidexterity does not have a significant effect on supply chain integration, while strategic orientation has a significant effect on supply chain integration but does not significantly influence firm performance. This study is the first empirical test to examine the impact of ambidexterity and strategic orientation toward traditional market performance. The study results may help managers of traditional market to implement ambidexterity, strategic orientation and supply chain integration to develop traditional market's performance.

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Javanese Traditional Market Cultural Value in Accounting World

Cited by 11 publications

References 13 publications

Akuntansi “Huyula” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual Dan Sosial)

Akuntansi “Huyula” (Konstruksi Akuntansi Konsinyasi Berbasis Kecerdasan Intelektual, Emosional, Spiritual Dan Sosial)

Mohe Dusa: Konstruksi Akuntansi Kerugian

The Role of Ambidexterity, Strategic Orientation and Supply Chain Integration on Firm Performance: Case Study of SMEs in Traditional Market

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