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EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
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Karakteristik Masyarakat Perkotaan di Komplek Depag Kota Serang Banten
Arini Teduh Alam Iskandar, Arini Teduh Alam Iskandar
; khairunnisa tanjung, kharunnisa tanjung
; Nyi Mas Melati Juniar, Nyi Mas Melati Juniar
; Devia fitri Nurmahmudha, Devia fitri Nurmahmudha
; Yogi Maulana Ardika, Yogi Maulana Ardika
; Inarotul Wahdiyah, Inarotul Wahdiyah
; Ino S Rawita, Ino S Rawita
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 1
, No 4
(2022)
Society has a meaning, that is, a group of human beings interact with one another and need each other. This is because humans themselves are basically social beings. The aim is to identify the characteristics and habits of urban communities in the city of Serang. The author chooses to use qualitative methods in writing this article, which are supported by conducting interviews, observations and reinforced by literature studies. Urban communities themselves have various characteristics, this is d...
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Development of STEM-Based LKPD with Guided Inquiry Design to Improve Student’s Science Process Skills
Afrianti, Sella
; Novita, Nanda
; Ginting, Fajrul Wahdi
; Syafrizal, Syafrizal
; Zahara, Syarifah Rita
Radiasi: Jurnal Berkala Pendidikan Fisika
Vol 15
, No 2
(2022)
This study aims to develop a STEM-based Student Worksheet (LKPD) through Guided Inquiry to Improve Students' Science Process Skills. This research and development method refers to the Borg & Gall model up to the 8th stage, namely a trial use that has been adapted to research needs, namely developing LKPD and seeing an increase in students’ science process skills after using LKPD in learning activities, with research subjects in class XI IPA 5 and XI. IPA 3, each totaling 24 students. The res...
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PENDAMPINGAN UKM INDUSTRI KONVEKSI DESA WONOREJO KECAMATAN KALIJAMBE, SRAGEN UNTUK PENINGKATAN KAPASITAS PRODUKSI
Jurnal Pengabdian kepada Masyarakat Sidoluhur
Vol 1
, No 02
(2022)
Program ini bertujuan untuk membantu UKM JJ Sport selaku mitra dalam peningkatan kapasitas produksi. Permasalahan yang dihadapi oleh mitra adalah ketidakmampuan dalam memenuhi permintaan konsumen. Peluang program pengembangan yang dapat dilakukan adalah optimasi pemanfaatan sumberdaya yang dimiliki UKM JJ Sport. Metode yang digunakan adalah kegiatan pendampingan yang diawali dengan Focus Group Discussion untuk melakukan benchmarking sehingga dirumuskan strategi dan peluang peningkatan kapa...
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DETERMINASI PENINGKATAN SISTEM PENGENDALIAN INTERN: RELEVANSINYA DENGAN INFORMASI AKUNTANSI (Studi pada Koperasi di Kota Semarang)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 12
, No 1
(2018)
The strategic role of Cooperatives and Small and Medium Enterprises (SMEs) in the midst of a national economic life, a fact that can not be denied any longer. The strategic role is primarily related to the amount, distribution and potential. In addition to being the life expectancy for most people of Indonesia, KUKM also capable of absorbing high enough jobs. The problem that arises is the need for internal control in a company. SAK ETAP expected use of small, medium, able to prepare its financi...
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