Pub Date : 2023-01-03DOI: 10.32815/ristansi.v3i2.1317
Celine Florencia Wedjaja, R. Eriandani
This study aims to analyze the effect of Corporate Social Responsibility Expenditure on company performance and the effect of firm-specific economic variables on Corporate Social Responsibility Expenditure. The research population is all companies listed on the Indonesia Stock Exchange (IDX) except for the banking sector and other financial institutions from 2016 to 2019. Based on the purposive sampling method, 372 samples were obtained. The data is taken from the company's financial statements and tested using the multiple linear regression method. The results of this study indicate that CSR expenditure has a significant effect on ROA, but has no significant effect on CFO. Other findings show that CFO, size, and PM have a significant effect on CSR expenditure. Meanwhile, cash, ATO, and leverage have no significant effect on CSR expenditure.
{"title":"CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN KINERJA PERUSAHAAN","authors":"Celine Florencia Wedjaja, R. Eriandani","doi":"10.32815/ristansi.v3i2.1317","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1317","url":null,"abstract":"This study aims to analyze the effect of Corporate Social Responsibility Expenditure on company performance and the effect of firm-specific economic variables on Corporate Social Responsibility Expenditure. The research population is all companies listed on the Indonesia Stock Exchange (IDX) except for the banking sector and other financial institutions from 2016 to 2019. Based on the purposive sampling method, 372 samples were obtained. The data is taken from the company's financial statements and tested using the multiple linear regression method. The results of this study indicate that CSR expenditure has a significant effect on ROA, but has no significant effect on CFO. Other findings show that CFO, size, and PM have a significant effect on CSR expenditure. Meanwhile, cash, ATO, and leverage have no significant effect on CSR expenditure.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"35 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120925446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-03DOI: 10.32815/ristansi.v3i2.1400
Sudrajat Martadinata
Tulisan ini bertujuan untuk memahami bagaimana suasana dilematis antara hutan dan uang. Melakukan analisis atas lirik-lirik lagu berjudul Ketika Ku Pulang yang dipopulerkan oleh Katon Bagaskara pada era 90-an. Berdasarkan tahapan analisis semiotika Roland Bartes, dihasilkan temuan menarik berikut. Secara denotatif menjelaskan tentang situasi hutan yang rusak membawa akibat kepada panasnya bumi, dan punahnya ekosistem. Secara konotatif ditemukan falsafah bahwa hutan adalah sumber kehidupan. Maka dalam suasana yang dilematis, ketika kita diminta untuk memilih antara hutan dan uang. Berdasar konteks penelitian ini yang harus menjadi pilihan utama kita ialah menjaga hutan agar tetap lestari.
{"title":"MEMAHAMI SUASANA DILEMATIS ANTARA HUTAN DAN UANG MELALUI SEMIOTIKA AKUNTANSI","authors":"Sudrajat Martadinata","doi":"10.32815/ristansi.v3i2.1400","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1400","url":null,"abstract":"Tulisan ini bertujuan untuk memahami bagaimana suasana dilematis antara hutan dan uang. Melakukan analisis atas lirik-lirik lagu berjudul Ketika Ku Pulang yang dipopulerkan oleh Katon Bagaskara pada era 90-an. Berdasarkan tahapan analisis semiotika Roland Bartes, dihasilkan temuan menarik berikut. Secara denotatif menjelaskan tentang situasi hutan yang rusak membawa akibat kepada panasnya bumi, dan punahnya ekosistem. Secara konotatif ditemukan falsafah bahwa hutan adalah sumber kehidupan. Maka dalam suasana yang dilematis, ketika kita diminta untuk memilih antara hutan dan uang. Berdasar konteks penelitian ini yang harus menjadi pilihan utama kita ialah menjaga hutan agar tetap lestari.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124408042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-03DOI: 10.32815/ristansi.v3i2.1232
Dewi Nasiroh, Nyimas Wardatul Afiqoh
Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode penelitian kuantitatif. Data diperoleh dari data primer, yaitu melalui penyebaran kuesioner dengan menggunakan teknik accidental sampling. Responden dalam penelitian ini berjumlah 98 orang yang merupakan Wajib Pajak Orang Pribadi. Kuesioner diolah dengan menggunakan aplikasi IBM SPSS Statistics 22 pada nilai signifikansi 5% atau 0,05. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi. Sedangkan kesadaran perpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi.
{"title":"PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Dewi Nasiroh, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i2.1232","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1232","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode penelitian kuantitatif. Data diperoleh dari data primer, yaitu melalui penyebaran kuesioner dengan menggunakan teknik accidental sampling. Responden dalam penelitian ini berjumlah 98 orang yang merupakan Wajib Pajak Orang Pribadi. Kuesioner diolah dengan menggunakan aplikasi IBM SPSS Statistics 22 pada nilai signifikansi 5% atau 0,05. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi. Sedangkan kesadaran perpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124141542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-03DOI: 10.32815/ristansi.v3i2.1350
Indra Lukmana Putra
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi penelitian ini terdiri dari Perusahaan Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia (BEI) dari tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Sumber data terdiri dari data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan, hal ini menunjukkan bahwa perusahaan yang memiliki tekanan dapat meningkatkan perilaku kecurangan
{"title":"PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD","authors":"Indra Lukmana Putra","doi":"10.32815/ristansi.v3i2.1350","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1350","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi penelitian ini terdiri dari Perusahaan Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia (BEI) dari tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Sumber data terdiri dari data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan, hal ini menunjukkan bahwa perusahaan yang memiliki tekanan dapat meningkatkan perilaku kecurangan","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131261693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1138
Waskita Sari, Ditya Wardana
This research aims to verify and analyze the correlation between Accounting Profit, Operating Cash Flow, and Book Value of Equity Against to Stock Prices. Causal associative is this type of research with a population of manufacturing companies on Food and Beverage Companie sub-sector listed on the IDX from 2017-2019. Pusposive sampling is a sampling technique used as many as 36 samples. Documentation technique is the data collection method used, multiple linear regression analysis is the analytical tool used. The results of this study exhibit that Accounting Profit and Operating Cash Flow have not show any influence on Stock Prices. Meanwhile, the book value of equity has an effect on stock prices.
{"title":"PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Waskita Sari, Ditya Wardana","doi":"10.32815/ristansi.v3i1.1138","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1138","url":null,"abstract":"This research aims to verify and analyze the correlation between Accounting Profit, Operating Cash Flow, and Book Value of Equity Against to Stock Prices. Causal associative is this type of research with a population of manufacturing companies on Food and Beverage Companie sub-sector listed on the IDX from 2017-2019. Pusposive sampling is a sampling technique used as many as 36 samples. Documentation technique is the data collection method used, multiple linear regression analysis is the analytical tool used. The results of this study exhibit that Accounting Profit and Operating Cash Flow have not show any influence on Stock Prices. Meanwhile, the book value of equity has an effect on stock prices.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116020434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1075
Dabella Yunia, K. Astuti, Rika Destri Wulansari
A bank will not be separated from the problem of non-performing loans. The non-performing loans have a negative impact on both parties, namely for the bank and also for the debtor. The pliers method used in this study is a descriptive method. Researchers convey research results from direct observations in the field. The results of the observations show that the factors that cause non-performing loans at PT BPR Serang (Perseroda) Kasemen Branch are in the form of internal factors from the bank, internal factors from the debtor, and also external factors that are beyond expectations. Efforts to rescue non-performing loans (NPL) are in the form of rescheduling, re-conditioning, and realignment. During the COVID-19 pandemic, PT BPR Serang (Perseroda) Kasemen Branch carried out credit rescue by using the credit restructuring method, which was in accordance with OJK regulations regarding the stimulus for the impact of the spread of the COVID-19 virus for affected communities.
{"title":"PROSEDUR PENANGANAN KREDIT BERMASALAH PADA PT.BPR SERANG (PERSERODA) CABANG KASEMEN","authors":"Dabella Yunia, K. Astuti, Rika Destri Wulansari","doi":"10.32815/ristansi.v3i1.1075","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1075","url":null,"abstract":"A bank will not be separated from the problem of non-performing loans. The non-performing loans have a negative impact on both parties, namely for the bank and also for the debtor. The pliers method used in this study is a descriptive method. Researchers convey research results from direct observations in the field. The results of the observations show that the factors that cause non-performing loans at PT BPR Serang (Perseroda) Kasemen Branch are in the form of internal factors from the bank, internal factors from the debtor, and also external factors that are beyond expectations. Efforts to rescue non-performing loans (NPL) are in the form of rescheduling, re-conditioning, and realignment. During the COVID-19 pandemic, PT BPR Serang (Perseroda) Kasemen Branch carried out credit rescue by using the credit restructuring method, which was in accordance with OJK regulations regarding the stimulus for the impact of the spread of the COVID-19 virus for affected communities.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121125133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1063
Layly Dwi Rohmatunnisa'
The existence of Micro, Small and Medium Enterprises (MSMEs) is expected to be able to contribute to state revenues through the tax sector. The purpose of this study was to determine the profile of the poultry business, the meaning of tax compliance for poultry businesses, tax avoidance behavior in poultry businesses, and to find out the efforts to overcome tax avoidance behavior in business actors. poultry in Blitar Regency. This research is a qualitative research or naturalistic paradigm using an interpretive paradigm through Husrell's transcendental phenomenological approach. The results of the study found that the tax compliance of poultry businesses in Blitar Regency was very low. This is due to the view that the tax rate is too large, namely the rate of 0.5% multiplied by turnover per year.
{"title":"POLA PERILAKU PELAKU USAHA DALAM PENGHINDARAN KEWAJIBAN PAJAK (TAX AVOIDANCE)","authors":"Layly Dwi Rohmatunnisa'","doi":"10.32815/ristansi.v3i1.1063","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1063","url":null,"abstract":"The existence of Micro, Small and Medium Enterprises (MSMEs) is expected to be able to contribute to state revenues through the tax sector. The purpose of this study was to determine the profile of the poultry business, the meaning of tax compliance for poultry businesses, tax avoidance behavior in poultry businesses, and to find out the efforts to overcome tax avoidance behavior in business actors. poultry in Blitar Regency. This research is a qualitative research or naturalistic paradigm using an interpretive paradigm through Husrell's transcendental phenomenological approach. The results of the study found that the tax compliance of poultry businesses in Blitar Regency was very low. This is due to the view that the tax rate is too large, namely the rate of 0.5% multiplied by turnover per year.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126455488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1000
Olivia Dewanti
This study aims to determine and analyze the effect of debt to equity ratio, cash ratio and dividend payout ratio on stock prices. The research method used is quantitative. A total of 54 sample data were determined by purposive sampling method. data analysis technique using multiple linear regression analysis. The results of the t test show that the independent variables debt to equity ratio, cash ratio and dividend payout ratio have no significant effect on stock prices, because LQ45 Company is a company that is highly trusted by the public so that information from DER, CR and DPR will not affect investment decisions.
{"title":"PENGARUH DEBT TO EQUITY RATIO, CASH RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Olivia Dewanti","doi":"10.32815/ristansi.v3i1.1000","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1000","url":null,"abstract":"This study aims to determine and analyze the effect of debt to equity ratio, cash ratio and dividend payout ratio on stock prices. The research method used is quantitative. A total of 54 sample data were determined by purposive sampling method. data analysis technique using multiple linear regression analysis. The results of the t test show that the independent variables debt to equity ratio, cash ratio and dividend payout ratio have no significant effect on stock prices, because LQ45 Company is a company that is highly trusted by the public so that information from DER, CR and DPR will not affect investment decisions.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134557695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1002
Putri Noer Fadhilah, Nyimas Wardatul Afiqoh
This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers.
{"title":"PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Putri Noer Fadhilah, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i1.1002","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1002","url":null,"abstract":"This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers. \u0000 ","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"38 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130908066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-29DOI: 10.32815/ristansi.v3i1.1041
M. Thalib, Nurahmi Tiara, Miftahur Rizkah, Sulis Lia Syamsudin
This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.
本研究旨在揭示Gorontalo大排档企业家对利润的使用。本研究中使用的信息者确定技术是有目的抽样。本研究的调查对象为三个大排档企业家。本研究中使用的方法类型是定性的。结果显示，餐馆经营者将他们赚取的利润的一部分用于慈善活动，如施舍，分享食物和免费的基本必需品。本研究的结论是，交易者使用/分配销售利润不仅是为了满足个人利益，而且还以帮助有需要的人的形式做慈善。在Gorontalo人的文化中，父母(长辈)经常通过表达“diila o'onto bo wolu-woluwo/无形但存在”来对这些慈善活动提出建议。这项研究提供了关于基于Gorontalo社区当地智慧价值的利润会计概念的存在的好处。
{"title":"“DIILA O’ONTO BO WOLU-WOLUWO” (POTRET DISTRIBUSI KEUNTUNGAN OLEH PEDAGANG DI WARUNG MAKAN GORONTALO)","authors":"M. Thalib, Nurahmi Tiara, Miftahur Rizkah, Sulis Lia Syamsudin","doi":"10.32815/ristansi.v3i1.1041","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1041","url":null,"abstract":"This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122815863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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