Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:Amidst a digitized business landscape, Digital Leadership (DL) has emerged as a crucial predictor of Team Performance. However, a fundamental question arises: which dimensions of digital leadership truly drive performance…
e technical skills (tech-savviness), strategic vision, or relational skills? This study uses a Systematic Literature Review (SLR) of 51 articles to deconstruct digital leadership into four main dimensions: (1) Technological, (2) Visionary-Strategic, (3) Relational-Emotional, and (4) Structural-Managerial. The findings reveal an unexpected pattern: the technological dimension only acts as a hygiene factor, while the structural-managerial and visionary-strategic dimensions show the most consistent impact on team performance. Furthermore, the effectiveness of the relational dimension is highly context-dependent, strong in small Agile teams but NOT significant in large bureaucratic organizations. These findings suggest a reframing of the conventional assumption that “digital leaders” must start with technical expertise, and instead suggest that organizations should train digital talent in soft skills and strategic vision, or train existing visionary leaders in basic digital literacy.
Abstract:This study examines the concept of social solidarity and religious values, especially those contained in the Qur'an. Social solidarity has long been the focus of discussion in various disciplines, ranging from sociology,…
political science, to Islamic studies. In the midst of the increasingly complex dynamics of urbanization in Indonesia, the question of how religious values, especially those contained in the Qur'an, can encourage collective action based on social justice is very relevant. By examining in depth the relationship between the teachings of the Qur'an and social solidarity, this article contributes to the development of social theory and practice in urban Indonesian society. It is hoped that the findings and recommendations presented can be a reference for academics, researchers, and policymakers in formulating strategies for integrating Islamic values into contemporary social dynamics, so that in the end it can produce a more just, inclusive, and dignified society. The results of the study show that there is a strong integration between the theological message in the Qur'an and the dynamics of social interaction, as well as its implications in the formation of pro-people public policy. Thus, the conceptual framework proposed in this study not only makes a theoretical contribution to the development of Islamic studies and sociology, but also offers practical recommendations that are applicable to the strengthening of social solidarity in the modern era. This study suggests that further studies can explore more empirical aspects, involving field data and participatory analysis, to ensure that the values of the Qur'an are truly integrated into social life and public policy as a whole. This research invites further dialogue between stakeholders in an effort to realize solid social solidarity, as a tangible manifestation of the application of the principles of goodness and justice enshrined in the Qur'an.
Abstract:Becoming a great entrepreneur in the global era is not as easy as flipping the palm of your hand. A successful and happy great entrepreneur is not solely determined by high academic performance, a high IQ, or attending a…
prestigious school. In fact, GPA, IQ, and attending a top school do not even rank among the top ten factors that guarantee someone will become a great and successful entrepreneur. What truly determines entrepreneurial greatness and success are soft skills. The top 10 soft skills referred to are: Honesty (Being honest with all people) ranked first, followed by Strong Discipline (Being well-disciplined); Sociability (Getting along with people); Support from a Partner (Having a supportive spouse); Hard Work (Working harder than most people); Passion for the Work (Loving my career/business); Leadership (Having strong leadership qualities); Competitive Personality (Having a very competitive spirit/personality); Well-Organized Life (Being very well-organized); and finally, Ability to Sell Ideas (Having an ability to sell my ideas/products). These ten soft skills will become even more meaningful when accompanied by a good heart, positive thinking, wise words, good deeds, good habits, positive culture, and strong character—all of which shape good fortune. Ultimately, good fortune begins with a good heart.
Abstract:The Constitution of the Unitary State of the Republic of Indonesia (NKRI) stipulates that the interests of the people must be voiced and accommodated through legislative channels, represented by the People's Representative…
ve Council (DPR) from the regional to the central government levels. However, it is often found that the hopes of the people are not fully articulated, resulting in certain issues never reaching a final resolution. This study aims to analyze the role of the DPR in voicing the people's interests based on the fourth principle of Pancasila. The method used in this research is qualitative with a literature study approach, where data is collected from various scientific sources. The results of the analysis show that the main functions of the DPR, namely in legislation, oversight, and budgeting, have not been fully optimized due to weak accountability and transparency. This crisis of representation impacts the decline in public trust, low political participation, and increased polarization in society. To address these issues, systemic reforms are needed, including enhancing transparency, strengthening accountability mechanisms, and involving the public actively in the decision-making process. Thus, the goal of the DPR’s existence, which can be achieved, is to voice the will of the people, realize deliberation for consensus, and ensure justice and welfare in line with the substance of Pancasila’s ideology, particularly its fourth principle. This study recommends the need to restore the essence of deliberation for consensus in accordance with the fourth principle of Pancasila, accompanied by better political education and electoral system reforms to ensure that elected representatives are truly competent and focused on the interests of the people.
Abstract:Abstract: PERUMDA Air Minum Tirta Silaupiasa is a Regionally-Owned Enterprise (BUMD) that provides clean water and drinking water services for the people of Asahan Regency, this company requires competent workers in the…
field of Data Analyst to support the management and analysis of company data. However, the recruitment process which is still conventional often faces obstacles in selecting candidates who truly match the company's needs. To overcome this problem, this study proposes the implementation of a Decision Support System using the Profile Matching method to improve accuracy and is used to compare candidate profiles with established competency standards, allowing the system to provide rankings based on the level of suitability of candidates with the required criteria. The results of this study indicate that the use of Profile Matching-based DSS can help companies in selecting competent candidates in the field of data analyst more effectively and efficiently. There are 7 alternatives that will be selected using 6 criteria, the candidates who get the highest scores are in alternatives and , namely Muhammad Maulana Rais and Aulia Kadri Pratiwi, S.A.P with a total score of 5.85. So that leaders can make decisions based on the results of calculations that have been obtained through the designed system.
Keywords: PERUMDA air minum tirta silaupiasa; decision support systems; profile matching; candidate recruitment; data analyst.
Abstrak: PERUMDA Air Minum Tirta Silaupiasa merupakan Badan Usaha Milik Daerah (BUMD) yang menyediakan layanan air bersih dan air minum bagi masyarakat kabupaten asahan, perusahaan ini membutuhkan tenaga kerja yang kompeten di bidang Data Analyst untuk mendukung pengelolaan dan analisis data perusahaan. Namun, proses rekrutmen yang masih bersifat konvensional sering kali menghadapi kendala dalam menyeleksi kandidat yang benar-benar sesuai dengan kebutuhan perusahaan. Untuk mengatasi permasalahan ini, penelitian ini mengusulkan penerapan Sistem Pendukung Keputusan dengan menggunakan metode Profile Matching guna meningkatkan akurasi dan digunakan untuk membandingkan profil kandidat dengan standar kompetensi yang telah ditetapkan, sehingga memungkinkan sistem memberikan peringkat berdasarkan tingkat kesesuaian kandidat dengan kriteria yang dibutuhkan. Hasil penelitian ini menunjukkan bahwa penggunaan SPK berbasis Profile Matching dapat membantu perusahaan dalam memilih kandidat yang kompeten di bidang data analyst secara lebih efektif dan efisien. Terdapat 7 alternatif yang akan di seleksi dengan menggunakan 6 kriteria, kandidat yang mendapatkan nilai terbesar ada pada alternatif dan yaitu Muhammad Maulana Rais dan Aulia kadri Pratiwi, S.A.P dengan nilai total 5,85. Sehingga pimpinan dapat mengambil keputusan berdasarkan hasil perhitungan yang sudah didapatkan melalui sistem yang dirancang.
Kata kunci: PERUMDA air minum tirta silaupiasa; sistem pendukung keputusan; profile matching; rekrutmen kandidat; data analyst
Abstract:Emping is a sort of dish prepared from melinjo fruit, which is highly common in Indonesia due to its distinct flavor and ease of production. In Bernung Village, Pesawaran Regency, it is also a home industry. The potential…
l for the emping snack business in Bernung Village is quite large, but this is not matched by the community's knowledge and skills in mastering technology and using the right information technology, particularly digital marketing, which truly helps home industries expand their marketing reach and increase their sales results. The strategy employs a participative approach through training partners. In order to optimize marketing, the stages of this program are based on field conditions in the emping melinjo house business in Bernung village, specifically in Taman Rejo hamlet. Material supply, mentoring, and development are among the steps. The educational results from the post-test results obtained that 70% of participants were able to answer questions correctly, were able to demonstrate operational applications using social media, and participants were already practicing the use of digital content on social media were said to be successful, as seen in the enthusiasm and motivation of the participating business actors to continue marketing online.
Keywords: emping melinjo; home industry; social media; tiktok content
Abstract:Abstract: Many children drop out or stop school due to economic constraints, especially personal costs such as not being able to buy school supplies, educational development donations and so on. Therefore, the government…
has a policy to help by issuing the Smart Indonesia Program (PIP) as a goal to help students' personal costs in pursuing education. As the smart Indonesia program progresses, many parents of students complain because the selection of students receiving PIP assistance is not on target and does not comply with the provisions. As with the data collection of students receiving the Smart Indonesia Program (PIP) assistance at State Elementary School 014673 Mekar Sari Village, it is also not optimal where the recording system is still inputted into Microsoft Excel. Therefore, a system is needed that is integrated with a calculation processing technique, namely a decision support system used at State Elementary School 015673 Mekar Sari Village to determine prospective recipients of the Smart Indonesia Program assistance who are truly worthy and appropriate. For this reason, this study uses the Multi-Attribute Utility Theory (MAUT) method to find students who are eligible for PIP benefits in the determination process.
Keywords: maut method; mekar sari elementary school; smart indonesia program.
Abstrak: Banyaknya anak yang putus atau berhenti sekolah dikarenakan kendala ekonomi terutama pada biaya pribadi seperti tidak mampu membeli perlengkapan sekolah, uang sumbangan pembinaan pendidikan dan lain sebagainya. Maka dari itu pemerintah memiliki kebijakan untuk membantu dengan mengeluarkan Program Indonesia Pintar (PIP) sebagai tujuan untuk membantu biaya pribadi siswa dalam menempuh pendidikan. Seiring berjalannya program indonesia pintar banyak kalangan orang tua siswa mengeluh dikarenakan dalam pemilihan siswa penerima bantuan PIP tidak tepat sasaran dan tidak sesuai dengan ketentuan. Seperti halnya dengan pendataan siswa penerima bantuan Program Indonesia Pintar (PIP) di Sekolah Dasar Negeri 014673 Desa Mekar Sari juga belum optimal dimana masih sistem pencatatan lalu di input ke Microsoft Excel. Maka dibutuhkan sebuah sistem yang sudah terintegrasi dengan sebuah teknik pengolahan perhitungan yaitu sistem pendukung keputusan yang digunakan pada Sekolah Dasar Negeri 015673 Desa Mekar Sari untuk penentuan calon penerima bantuan Program Indonesia Pintar yang benar layak dan pantas. Untuk itu penelitian ini menggunakan metode Multi-Attribute Utility Theory (MAUT) untuk mencari siswa yang layak mendapat manfaat PIP dalam proses penentuannya.
Kata kunci: metode maut; program indonesia pintar; sd negeri mekar sari.
Abstract:Abstract: The Manual Drawing Laboratory and Computer Laboratory of the Furniture Design Study Program are some of the infrastructures used to support learning and practicum in the Polytechnic of Furniture Industry and Wood…
od Processing. Services at these two laboratories utilize the Laboratory website which can be accessed publicly via the address https://labdesainfurnitur.poltek-furnitur.ac.id/, in which the purpose of developing the website is to simplify the process for stakeholders to access information regarding practicum activities conducted in the laboratories. Ease of access to this information needs to be evaluated, especially related to usability on the website. The evaluation of the laboratory website's usability is performed using the System Usability Scale (SUS) method, which provides a structured approach to measuring the effectiveness and user experience of the website. It is hoped to obtain a representation of the user's experience of the function and appearance of the laboratory website as advice on what features might be developed to improve the services. According to the results of data processing from 44 respondents, the average SUS score was 59.32. Based on this score, the Acceptability Range category is still in the marginal range, meaning there are still several things that need to be corrected or improved so the website can help in the daily operational activities of the laboratory.
Keywords: laboratory; SUS; usability; user; website
Abstrak: Laboratorium Gambar dan Laboratorium Komputer Program Studi Desain Furnitur merupakan sarana penunjang praktikum di Politeknik Industri Furnitur dan Pengolahan Kayu. Pelayanan pada kedua laboratorium ini telah memanfaatkan website yang dapat diakses secara publik melalui alamat https://labdesainfurnitur.poltek-furnitur.ac.id/, pemanfaatan website bertujuan untuk memudahkan para pengguna dalam memperoleh informasi seputar kegiatan praktikum di laboratorium di setiap waktu. Adanya pemanfaatan teknologi informasi tersebut perlu dievaluasi untuk mengetahui kegunaan website bagi para pengguna serta sebagai masukan untuk pengelola laboratorium dalam mengembangkan website di masa mendatang. Evaluasi website laboratorium dilakukan dengan metode System Usability Scale (SUS). Melalui evaluasi kegunaan pada website laboratorium diharapkan diperoleh representasi pengalaman pengguna terhadap fungsi dan tampilan website laboratorium dan diperoleh saran fitur-fitur yang dapat dikembangkan untuk meningkatkan pelayanan di laboratorium. Data yang diperoleh sebanyak 44 responden menghasilkan skor SUS dengan rata-rata 59,32. Berdasarkan skor tersebut, rentang akseptabilitas website masih berada pada rentang marginal, sehingga masih ada beberapa fitur yang perlu ditingkatkan agar website dapat membantu kegiatan operasional laboratorium sehari-hari.
Kata kunci: kegunaan; laboratorium; pengguna; SUS; website