Paradigma Interpretif pada Penelitian Akuntansi Indonesia

Darmayasa, I Nyoman; Aneswari, Yuyung Rizka

doi:10.18202/jamal.2015.12.6028

Cited by 22 publications

(24 citation statements)

References 20 publications

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“…This research is a qualitative research influenced by the subjectivity of researchers and is not designed to be generalized [21]. In connection with the purpose of research and to explore the depth of experience of informants, qualitative research is the most appropriate.…”

Section: Methodsmentioning

confidence: 99%

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Darmayasa¹,

Putrayasa²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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This study aims to understand the auditor's ability to detect fraud through an audit tool and linked archive system (ATLAS) working paper. This is a qualitative research using a transcendental phenomenology methodology. Research informants were view that the ATLAS working paper was a translation of a risk-based audit standard. Awareness from the auditor is needed to apply ATLAS before it is required. The ATLAS working paper is believed to improve audit quality by prioritizing risk assessment before substantive testing. The implementation of auditor skepticism in the ATLAS working paper meant fraud could be detected. The results of the study provided policy contributions of the Center for Financial Professional Development and the Indonesian Institute of Certified Public Accountants. Alternative policies are in place as an effort to improve audit quality in small and mediumsized public accounting firms.

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Section: Methodsmentioning

confidence: 99%

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Darmayasa¹,

Putrayasa²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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“…Phenomenology is a qualitative study, in which researchers gather data by the triangulation method [13]. Phenomenology can be interpretive [14].…”

Section: Methodsmentioning

confidence: 99%

“…For research purposes in collecting data, 10 small-scale chicken farmers were identified as informants [16], [13]. The collected data were analyzed by SWOT [2], [18], interpretive [14], and relevant costs for decision marking [19].…”

Section: Methodsmentioning

confidence: 99%

The Strategy of Partnership Tools for Cost Decreasing of “Small-Scale Chicken Farmers” at The Pengiangan Village of Bangli Regency

Subratha¹,

Sutama²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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The phenomenon of small-scale chicken farmers producing eggs is threatened by rising costs, scarcity of feed, and the entry of eggs from outside competitors. In addition, small-scale chicken breeders have weaknesses including not having a production plan, high labor turnover, and dependence on feed to suppliers. Based on these conditions, the strategic positioning of small-scale chicken farmers is in the cleaning position. 10 small-scale chicken farmers form investment partnerships in feed processing to meet the feed needs of members of investment partners. The purpose of this study is to analyze and uncover positioning after there is a partnership investment, and whether this investment can reduce production costs. This study determined informants of 10 small-scale chicken farmers, data collected by the triangulation method. The data collected was analyzed using the SWOT method and relevant costs. The results showed that strategic investment partnerships can form competitive strategic positioning, and the implementation of strategic partners can reduce production costs.

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“…Melalui pendekatan fenomenologi realitas dibiarkan untuk terungkap secara alami (Gill, 2014). Dengan menggunakan studi fenomenologi yang mengunggulkan subjek tivitas, yang menekankan pengalaman ma nusia (Feyaerts & Vanheule, 2015;Vagle & Hofsess, 2016;Ziakas & Boukas, 2014), di harapkan dapat menyoroti hal penting pada suatu fenomena (Darmayasa & Aneswari, 2015). Hal ini dapat tercapai melalui sejum lah tahapan meliputi intentional analysis, epoche dan Eidetic reduction (Husserl, 1990;Sanders, 1982).…”

Section: Metodeunclassified

Makna Penyusunan Travelife Sustainability Report

Vishnuputri

Sudana

Budiasih

et al. 2019

jamal

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Pe nelitian ini bertujuan untuk mengungkap makna yang melatari alasan manajemen Legian Beach Hotel secara sukarela mengungkapkan ki nerja sustainability dengan Travelife Sustainability Report. Fenomenologi digunakan sebagai metode untuk menggali pemahaman pihak terkait. Temuan dalam riset ini mengindikasikan bahwa proses penyusunan Travelife Sustainability Report dilakukan untuk mencapai keinginan ma najemen dalam mencapai keunggulan kompetitif. Keunggulan ini adalah kelangsungan usaha hotel dalam jangka panjang khususnya efisiensi biaya. Selain itu, penyusunan laporan juga dilakukan untuk mening katkan citra positif perusahaan baik di lingkungan masyarakat maupun asosiasi.

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Paradigma Interpretif pada Penelitian Akuntansi Indonesia

Cited by 22 publications

References 20 publications

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

The Strategy of Partnership Tools for Cost Decreasing of “Small-Scale Chicken Farmers” at The Pengiangan Village of Bangli Regency

Makna Penyusunan Travelife Sustainability Report

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