SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system

NET FARM INCOME CONSTRUCTION FOR SUGAR FARMERS' WELFARE

Abstrak – Konstruksi Net Farm Income untuk Kesejahteraan Petani Gula Tujuan Utama - Penelitian ini mencoba untuk menyusun formula Net Farm Income (NFI) yang berpihak pada petani. Metode - Penelitian ini menggunakan metode Islamic Anthropological Assumptions (IAA). Informan penelitian ini adalah beberapa pihak yang terlibat dalam pengembangan pertanian tebu. Temuan Utama – Penelitian ini menunjukkan bahwa meskipun hegemoni pemegang kekuasaan sangat kuat, terdapat nilai persatuan, budaya dan religiusitas di kalangan petani. Di sisi lain, petani tetap berada pada posisi yang terpinggirkan meskipun menyumbang penyerapan terbesar tenaga kerja dan pasokan tebu. Selain itu, penelitian ini menangkap nilai budaya lokal yang diwujudkan dalam ijtihad (kesungguhan) dan syukur. Implikasi Teori dan Kebijakan - Kajian ini berinisiatif untuk mentransformasikan dan mendemonstrasikan dimensi lokalitas dan religiusitas ke dalam konsep baru NFI. Bagi pengambil kebijakan, konsep NFI baru ini dapat menjadi dasar pemikiran dan pertimbangan baru untuk restrukturisasi regulasi yang menyangkut kesejahteraan petani tebu. Kebaruan Penelitian - Konstruksi baru NFI mengubah makna kesejahteraan dalam akuntansi pertanian syariah.   Abstract – Net Farm Income Construction for Sugar Farmers' Welfare Main Purpose - This study attempts to develop a Net Farm Income (NFI) formula that is pro-sugar farmers. Method - This study uses the Islamic Anthropological Assumptions (IAA) method. The informants are several parties involved in developing sugarcane farming. Main Findings – This study shows that although the hegemony of the power holders is very strong, there are values of unity, culture and religiosity among the farmers. On the other hand, they are marginalised even though they are the biggest contributor to employment and sugarcane suppliers. In addition, this research captures local cultural values embodied in “ijtihad” (seriousness) and gratitude. Theory and Practical Implications - This study takes the initiative to transform and demonstrate the NFI concept with locality and religiosity dimensions. For policymakers, this concept can become a basis for new thoughts and considerations for restructuring regulations concerning the welfare of sugar farmers. Novelty - The new construction of NFI changes the meaning of welfare in Islamic farm accounting

Aplikasi Sistem Informasi Bank Sampah: Sebuah Studi Kasus

This study design an information system using an action research approach. The object in this study is a group of waste banks under the auspices of the Batu City Environmental Service. The new system that will be built will strengthen the ease of use. Several things in the design of information systems proposed in this study include; first, the switch from a manual recording system to the digital recording via a computer device (application) with centralized data in one database; second, improving the format for recording customer savings books, and; third, make records for the waste bank warehouse.   Abstrak Penelitian ini dimaksudkan untuk mendesain sistem informasi bank sampah melalui pendekatan riset aksi (action research). Adapun objek dalam penelitian ini adalah kelompok bank sampah yang berada dalam naungan Dinas Lingkungan Hidup (DLH) Kota Batu. Sistem baru yang dibangun nantinya akan memperkuat kemudahan penggunaan (easy to use). Dua hal yang diusulkan dalam penelitian ini yaitu perbaikan pada sistem informasi manual bank sampah yang sudah berjalan sebagai diagnosis awal dan peralihan sistem pencatatan manual menuju pencatatan digital melalui perangkat komputer (aplikasi) dengan keterpusatan data dalam satu databas

Optimalisasi Potensi Lingkungan Melalui Pembuatan Vertical Garden dan Pengolahan Limbah Organik

This year's Student Community Service was held in domicile areas of each student due to the Covid-19 pandemic. Purpose of this activity is to create innovation and community independence through the use of land as vertical garden for farming and utilization of organic waste. This activity was held in the July-August 2020 located in RW 12, Kedung Badak Village, Tanah Sareal District, Bogor City. All activities were carried out for approximately 5 weeks and each week conducted field visits to RW 12. Implementation of program done by obey the health protocol rules. The entire program that has been implemented running very well and welcomed by the residents. Many residents gave positive responses to the programs implemented and hoped that it could be carried out in a sustainable manner. The partner of this activity, Karang Taruna RW 12, is also satisfied and enthusiastic about implementing the program. Keywords: waste, vertical garden, Kedung Bada

Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia

This article aims to initiate village-owned enterprise accounting that is in accordance with the people's economy. This research was conducted in Sungai Pinang Village, Kab. Musi Rawas, South Sumatra. The authors employed qualitative approach under Paradigma Nusantara, especially the thought of Nataatmadja as a constructive methodology. The study found that the existence of village-owned enterprise in Sungai Pinang was not running as well as expected because of the lack of awareness of the responsibility and spirit of the people's economy owned by the local village government in maintaining village sovereignty. The large potential of village revenue that should have been generated from a system of cooperation with foreign factories operating in their government area was lost.  This reflects capitalist economic system that has colonized the people. Accounting practice has been shrouded in the values of individual and group egoism. Internalization of a populist economic system in village-owned enterprise can be carried out using the principle of ta'awun (help each other). In this case, ideally, the existence of village-owned enterprise is not only seen as a formality of completing the mandate of the law but as a means to help each other develop the economic welfare of the community as well as achieving piety

Formal-cultural accountability: a [new] paradigm of public accountability

AbstractThis article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and horizontal financial reporting accountability, manifested in formal and cultural accountability. Formal accountability is written accountability which is prepared in accordance with formal laws and regulations. The Ciburial Village Government also provides their accountability culturally, in accordance with the traditions and social conditions of the local village community. The value included in the formal-cultural accountability model is ‘sauyunan’ (mutual assistance), which reflects the equality of responsibility since village development belongs to all parties in the village. This model is not limited to fulfilling the responsibilities of village governments as principals to their agents, but also functions to gain public trust in the existence of formal-cultural accountability. Furthermore, public trust will increase participation in village development. The model developed has implications for the transformation model of public accountability, especially for village governments