SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT

ABSTRACT This research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simulta...

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Autor principal:	Sultan Syah
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	ethnomethodology institutional profit sharing assitallation etnometodologi institusional bagi hasil assitallassi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7c5249901214416ca70906bb6c2ab228
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spelling	oai:doaj.org-article:7c5249901214416ca70906bb6c2ab2282021-12-02T15:17:54ZSUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT2302-62512477-499510.25273/jap.v10i1.8592https://doaj.org/article/7c5249901214416ca70906bb6c2ab2282021-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/8592https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simultaneously, namely institutional and ethno-methodological. The researchers chose qualitative data and obtained data directly from the field (primary data) as research data. Accounting practice begins with recording the funding and profit-sharing of the catch during a season. The important conclusion of this research is that accounting is related to material and no material aspects. The accounting system for financing and profit-sharing in the community of Patorani is not absolute but tailored to needs. It all depends on the agreement of all parties during the assikko' kana (hybrid contract). ABSTRAK Penelitian ini mengkonstruksi konsep assitallassi (Saling menghidupi) yang diterapkan oleh komunitas patorani untuk akuntansi pembiayaan berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Untuk perolehan data, peneliti menggunakan dua pendekatan sekaligus yaitu institusional dan etnometodologi. Peneliti memilih data kualitatif dan perolehan data secara langsung diambil dari lapangan (data primer) sebagai data penelitian. Praktek akuntansi dimulai dari mencatat pembiayaan dan bagi hasil atas hasil tangkapan selama satu musim. Temuan penting dalam penelitian ini yaitu akuntansi tidak hanya terkait dengan materi tetapi aspek non materi. sistem akuntansi pembiayaan dan bagi hasil pada komunitas patorani tidak bersifat mutlak tetapi disesuaikan dengan kebutuhan. Semua tergantung kesepakatan semua pihak ketika assikko’ kana (hybrid contract).Sultan SyahUniversitas PGRI Madiunarticleethnomethodologyinstitutionalprofit sharingassitallationetnometodologiinstitusionalbagi hasilassitallassiEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 1, Pp 43-62 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	ethnomethodology institutional profit sharing assitallation etnometodologi institusional bagi hasil assitallassi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	ethnomethodology institutional profit sharing assitallation etnometodologi institusional bagi hasil assitallassi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Sultan Syah SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
description	ABSTRACT This research constructs the concept of assitallassi (mutual support) applied by the patorani community for sustainable financing accounting. The research method used is a qualitative method with an interpretive paradigm. For the data collection, the researchers used two approaches simultaneously, namely institutional and ethno-methodological. The researchers chose qualitative data and obtained data directly from the field (primary data) as research data. Accounting practice begins with recording the funding and profit-sharing of the catch during a season. The important conclusion of this research is that accounting is related to material and no material aspects. The accounting system for financing and profit-sharing in the community of Patorani is not absolute but tailored to needs. It all depends on the agreement of all parties during the assikko' kana (hybrid contract). ABSTRAK Penelitian ini mengkonstruksi konsep assitallassi (Saling menghidupi) yang diterapkan oleh komunitas patorani untuk akuntansi pembiayaan berkelanjutan. Metode penelitian yang digunakan adalah metode kualitatif dengan paradigma interpretif. Untuk perolehan data, peneliti menggunakan dua pendekatan sekaligus yaitu institusional dan etnometodologi. Peneliti memilih data kualitatif dan perolehan data secara langsung diambil dari lapangan (data primer) sebagai data penelitian. Praktek akuntansi dimulai dari mencatat pembiayaan dan bagi hasil atas hasil tangkapan selama satu musim. Temuan penting dalam penelitian ini yaitu akuntansi tidak hanya terkait dengan materi tetapi aspek non materi. sistem akuntansi pembiayaan dan bagi hasil pada komunitas patorani tidak bersifat mutlak tetapi disesuaikan dengan kebutuhan. Semua tergantung kesepakatan semua pihak ketika assikko’ kana (hybrid contract).
format	article
author	Sultan Syah
author_facet	Sultan Syah
author_sort	Sultan Syah
title	SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
title_short	SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
title_full	SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
title_fullStr	SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
title_full_unstemmed	SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT
title_sort	sustainable financing accounting : assitallassi concept
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/7c5249901214416ca70906bb6c2ab228
work_keys_str_mv	AT sultansyah sustainablefinancingaccountingassitallassiconcept
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SUSTAINABLE FINANCING ACCOUNTING : ASSITALLASSI CONCEPT

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