Pemilihan Paradigma Penelitian Akuntansi: Analisis Berdasarkan Pewarigaan dan Kecerdasan Manusia

Abstract

The research aims to understand that pewarigaan, human intelligence and researcher behavior are determined by their choices and relation between behavior characteristic of researcher as well as their relation to philosophy of pewayangan actors (in this case Pandawa figures). The research has used phenomenology approach to interpret (a) informants' wewaran or pewarigaan (b) three intelligences owned by human being that most influence informants' choices (c) symbols that are most suitable with the behavior or character of the research subjects. Findings suggest that (a) the behavior forecasting according to pewarigaan resembles daily behavior of the informants, therefore pewarigaan can be used as one of alternatives to know the behavior of people (b) emerge anomalies between paradigms suggested in the pewarigaan with the chosen paradigm by informant, could be caused by preconceived thoughts of time, cost, and easiness in the research process. Other reasons were wills to avoid statistics or certain lecturer, and friends'/lecturers' influence (c) firmness, focus and life harmony that is owned by positivism researcher is symbolized as Arjuna; wisdom and calmness of interpretive researcher is symbolized as Nakula-Sadewa; courage and firmness of critical researcher is symbolized as Bima, while freedom and intelligence of postmodernism researcher is symbolized as Yudhistira.

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“…In order to explain and comprehend accounting phenomena, this study employs an interpretative paradigm [7]. This research method is a phenomenological approach that aims to comprehend the meaning of numerous events and human interactions in certain contexts [8].…”

Income fund Governance of Legal Entity State University

“…This study uses an interpretivist paradigm which aims to interpret and understand accounting phenomena (Triyuwono, 2013). This research method is a phenomenological approach, which is trying to understand the meaning of various events and human interaction in a specific situation (Sriwinarti & Triyuwono, 2012). The steps taken to conduct this research are carried out by observing the conditions that exist in an environment to be studied.Which observations according to Sriwinarti and Triyuwono (2012) researchers make observations are to present a realistic picture of behavior or events, to answer questions, to help understand human behavior, and to make measurements on certain aspects of feedback on these measurements.…”

Politik Penamaan Dalam Pelaporan Korporat Pasca Implementasi Integrated Reporting

“…Untuk mendukung analisis konten, kajian perubahan pelaporan kor porat dilakukan secara kritis. Hal tersebut memiliki keunggulan, seperti mampu me maknai nilainilai yang didasari oleh sarat berbagai kepentingan sehingga menampil kan keunikan (Efferin, 2015;Modell, 2015;Sriwenarti & Triyuwono, 2010), mampu mengakomodasi cara pandang yang berbe da, melalui lensa objektivitas dan subjekti vitas (Djamhuri, 2011;Sudarma, 2010), ber juang untuk menyampiakan temuan secara lebih menyeluruh, serta menghindari pola pemikiran yang terlalu "deterministik dan reduksionistik" (Mulawarman, 2010;Seti awan, 2011), dan akan berkontribusi dengan penekanan pada penjelasan kritis (Modell, 2017). Selain itu, dalam kajian kritis, peneliti masyarakat dalam kaitannya dengan suatu aktivitas perekonomian, serta keberlanjutan SDA untuk keberlangsungan perusahaan.…”