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Research and Development in Accounting Science with a Qualitative Approach Methodology Susilo, Tri Achmad Budi; Setiawan, Ainur Rahim; Sinaga, S. Bungaran; Irianti, Rosi; Moch. Dicky Riza; Ira Puspitasari
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/2544t390

Abstract

The purpose of writing this article is to describe and deepen the study of qualitative interpretive accounting with various schools of thought, describe the advantages and limitations of interpretive accounting research and show the low level of qualitative interpretive research compared to quantitative research in Indonesia. The method used in this research is to use a qualitative approach with secondary data methods, namely through literature studies obtained from journals or articles that support. Positive/qualitative and interpretative/qualitative research models are complementary research models, there is no dichotomy between the two. The relationship between accounting and sociology and the continuous development of society is strong enough to underline the need to develop interpretative/qualitative research in accounting. The identification of research methods using solipsism, phenomenology, hermeneutics, ethnographic methodology, and symbolic interactionism is based on the ontological and epistemological assumptions of the research, for researchers to determine the most suitable method. So that qualitative research does not become a complement in the development of accounting science, it becomes a paradigm choice in developing research.
Membentuk Karakter Kewirausahaan Peserta Didik Melalui Koperasi Siswa Pada SMK Negeri 1 Jabon Moch. Dicky Riza
Jurnal of Management and Social Sciences Vol. 3 No. 1 (2025): Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i2.148

Abstract

The development of the Indonesian nation at this time is development in the economic field to improve the standard of living and welfare of the entire nation. So how can we direct students toward an active financial life? This can be achieved by teaching entrepreneurial activities to students, so that students develop entrepreneurship, for example through school cooperatives. Business values ​​(characteristics) are conveyed through actual sales activities in school cooperatives. Where some students are directly involved in the management of the student's school cooperative itself. Based on this background, the objectives of this research are: (1) Describe student cooperative activities at SMK Negeri 1 Jabon Sidoarjo to form student entrepreneurship participants. (2) description of student entrepreneurship through student cooperatives at SMK Negeri 1 Jabon Sidoarjo. (3) Describe the factors that support and hinder the growth of entrepreneurial creativity in students of SMK Negeri 1 Jabon Sidoarjo through student cooperatives. The research method used to write this research is descriptive qualitative research taken from various journal articles and the author collects and analyzes various references to these articles. All data that is summarized in scientific articles on qualitative data does not use numbers, tables, g-tables or graphs, but rather in the form of descriptions from various sources or scientific journal references. Research using descriptive techniques is data analysis by describing or illustrating the collected data just like that, without drawing conclusions. The following can be interpreted from data analysis: 1) Activities that aim to form the entrepreneurial spirit of students are as direct learning and student participation in various activities in cooperatives, and entrepreneurial activities of students are formed following the activities of various cooperatives. Entrepreneurial values ​​among students are leadership, confident, communicative, responsible, honest handling, diligent, cooperative and willing to take risks. (2) Entrepreneurial skills developed by students, for example the ability to provide good service and communication, manage and make good use of time, lead cooperatives well and think smartly to seize opportunities. (3) The enabling aspect is encouragement or motivation from parents of students and students who have the desire to become entrepreneurs, while two things that become inhibiting factors are: Lack of funds and geographic location