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 Isu bersifat sensitif dan rumit
(complicated)
 Isu tidak dapat dikuantifikasi
 Isu hanya dapat dipahami pada setting
a...
5
A. Memilih topik
B. Literature review
C. Menentukan peran partisipan: subject
atau informant?
D. Pemilihan partisipan
E....
Deskripsikan topik dalam cerita
kontekstual (Research
Background)
 Topiknya apa?
 Mengapa menarik?
 Apa yang sudah dit...
7
Bla....Bla....Bla.......................................
Penelitian ini didasarkan pada ontologi bahwa
sustainability re...
 Process (bagaimana dan mengapa sesuatu
terjadi)
 Understanding (Apa yang terjadi, mengapa atau
bagaimana)
 Tujuan rise...
9
Dilakukan setelah data terkumpul
dan dianalisis
Argumen penundaan literature
review:
 Agar partisipan tidak diarahkan...
10
 Orang yang diteliti diperlakukan sebagai
participant atau informant, bukan “subject”
 Dalam penelitian, individu dip...
11
 Metode yang digunakan “purposive
sampling”
 Partisipan memahami betul apa yang sedang
diteliti
 Mampu bercerita sec...
12
Qualitative research tergantung
pada kehidupan partisipan. Jadi
diperlukan berbagai strategi
pengumpulan data yang ima...
 Peneliti terlibat langsung dengan data,
menentukan tema data, memberi makna
dan merangkainya dalam bentuk tulisan
ilmiah...
Data
X
What
theme?
Research
Question
s?
What
theory
?
More
data?
14
Data
(wawancara,
Observasi, dokumen)
Tema Research
Question
Interpretasi
Data
Teori
Pendukung
Mr. A: Sejak didirikan,
Bint...
16
Dari lapangan peneliti
memperoleh data sbb:
 Data dari Wawancara: qsd WWW
1543 &*%$@
 Data dari Observasi : ghj SSS 398...
Data Wawancara:
qsd WWW 1543
&*%$@
Data Observasi:
ghj SSS 398 !%#
Data Dokumen:
gcb GGG
qsd ghj gcb
WWW SSS GGG
1543 398
...
 Identifikasi dialog yang mendukung tema
 Tampilkan dialog yang menunukkan bahasa
asli (native language) informant.
 Co...
Accounting, Organization & Society
Critical Perspective in Accounting
Qualitative Research in
Management and Accounting...
OLEH: DR. IR. SONNY LEKSONO SE, MS
PENERBIT: CV CITRA MALANG 2009
CONTOH PENELITIAN
KUALITATIF EKONOMI
21
 Ilmu ekonomi adalah ilmu sosial bukan ilmu
eksakta yang bersifat nomothetic
 Pasar tradisional adalah potensi ekonomi y...
 Bagaimana tata nilai kolektif (aturan &
norma) pedagang menjadi penentu kinerja
ekonomi dalam berdagang di Pasar Besar
M...
 Aspek Kelembagaan
 Organisasi/kaidah, norma dan nilai-nilai yang
mengatur perilaku dan tindakan anggota
masyarakat dala...
Pendekatan Penelitian
 Pendekatan Phenomenology dan model
Grounded Theory dengan
mengedepankan makna, konteks dan
perspe...
 Fokus Penelitian:
 Interaksi kegiatan pedagang dengan berbagai
pihak
 Mekanisme kerja dan kebijakan petugas/
pemegang ...
 Pengumpulan Data
 Interview dengan informan
 Observasi kegiatan
 Dokumentasi
 Pengolahan Data:
 Data dianalisis ber...
Pasar sebagai institusi tertua akan
tetap bertahan dan berkembang jika
institusi ini sehat. Meskipun banyak
pelaku ekonom...
 Tawar menawar yang semula adalah sebuah
konteks sosial, secara evolutif telah bergeser
menjadi tujuan komersial yang tid...
 Regulasi, kenyamanan pasar modern
merupakan dinamika sosial yang cenderung
“memarginalkan” pasar tradisional
 Pasar tra...
By: Anis CHARIRI
Publisher: VDM Mueller, Germany
CONTOH PENELITIAN
KUALITATIF AKUNTANSI
31
 CURRENT STUDIES ON FINANCIAL REPORTING
 Dominated by positive accounting research
 Issues on Corporate Governance Mech...
 Why is the company committed to quality
financial reporting?
 How does the company construct its financial
reports to d...
 This study is not intended to generalize the
practice of financial reporting in Indonesia.
Instead, it is intended to un...
 Theoretical framework of this study
is based on :
 Institutional theory
 Power Mobilisation theory
 Cultural Theory- ...
 This Study is based subjective meanings of
social actions (Interpretivism).
 Humans are incapable of total objectivity
...
• Data Analysis: data reduction and
interpretation.
• Data reduction:organising data,
generating categories, themes and
pa...
Q1: Why is the company committed to
quality financial reporting?
Q2: How does the company construct its
financial reports ...
 Bintang is committed to QFR because of the need for
gaining legitimacy and to increase public confidence in
Bintang
 Fi...
Q3: To what extent do external institutional
pressures, such as regulations/rules, force the
company to provide informatio...
 The words transparency, public accountability,
conservatism and ethical business become
discourses in Bintang
 Organisa...
 Institutional Isomorphism in Financial
Reporting:
 Coercive Isomorphism (pressures to obey rules
and regulations issued...
 LEADERSHIP IN BINTANG: WE COPY OUR
BOSS’ BEHAVIOUR
 The relationship between superiors and
subordinates is seemingly a ...
SYMMETRY OF POWER CREATES BALANCE
OF CONTROL :
 Effective Implementation of Corporate
Governance:
 Power Distribution a...
 The use of multiple theories in this study
showed evidence of the benefits of using
such theories in accounting studies....
 The company is committed to quality
financial reporting because such reporting
is important for the company to gain
legi...
 From the organisational setting of Bintang, it
is clear the external environment has put
pressure on Bintang in preparin...
 Taken-for-granted beliefs have shaped the
behaviour of Bintang organisational members
and have driven the company to com...
 To sum up, regardless of how beliefs,
values and norms are institutionalised in
Bintang to shape individuals’ behaviour,...
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Pelatihan penelitian kualitatif_ kapan pake kualitatif & contohnya

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Pelatihan penelitian kualitatif_ kapan pake kualitatif & contohnya

  1. 1.  Isu bersifat sensitif dan rumit (complicated)  Isu tidak dapat dikuantifikasi  Isu hanya dapat dipahami pada setting alamiah (natural settings)  Ketika meneliti tentang peranan (roles), proses dan kelompok tertentu  Jika tujuan utama riset adalah untuk memahami (understanding) 4
  2. 2. 5 A. Memilih topik B. Literature review C. Menentukan peran partisipan: subject atau informant? D. Pemilihan partisipan E. Pengumpulan data F. Analisis Data
  3. 3. Deskripsikan topik dalam cerita kontekstual (Research Background)  Topiknya apa?  Mengapa menarik?  Apa yang sudah diteliti? Apa kelemahan riset yg sudah ada?  Mengapa menggunakan riset kualitatif? 6
  4. 4. 7 Bla....Bla....Bla....................................... Penelitian ini didasarkan pada ontologi bahwa sustainability reporting merupakan media komunikasi (Cerin 2002) yang dapat digunakan untuk membentuk cerita retorik (rhetorical story) tentang kinerja sustainability perusahaan. Sebagai media komunikasi, retorika yang dibentuk oleh manajemen perusahaan tidak dapat dipisahkan dari aspek semiotik karena aspek semiotik inilah yang membentuk bahasa yang digunakan dalam komunikasi. Atas dasar ontologi di atas, penelitian ini dilakukan dalam paradigma interpretive dan menggunakan pendekatan semiotik yaitu menganalisis pelaporan CSR dalam persepktif makna yang diinginkan dari pemakaian simbol, kata dan kalimat. Kalimat untuk menunjukkan alasan mengapa riset yang sekarang akan dilakukan fokusnya pada pendekatan qualitative
  5. 5.  Process (bagaimana dan mengapa sesuatu terjadi)  Understanding (Apa yang terjadi, mengapa atau bagaimana)  Tujuan riset: “memahami”, “menemukan”, “menjelaskan”, “mengidentifikasi”, “mengekplorasi” atau “menggambarkan”  Dimulai dengan kata seperti: “bagaimana”, “apa” dan “mengapa”  Menghindari kata: “hubungan”, “pengaruh” ”dampak”, “mempengaruhi”, “menyebabkan” 8
  6. 6. 9 Dilakukan setelah data terkumpul dan dianalisis Argumen penundaan literature review:  Agar partisipan tidak diarahkan utk menjawab pertanyaan yang jawabannya sudah diketahui penelitia Tujuan literature review:  Menunjukkan bagaimana temuan penelitian cocok dengan apa yang telah diketahui (teori)
  7. 7. 10  Orang yang diteliti diperlakukan sebagai participant atau informant, bukan “subject”  Dalam penelitian, individu diperlakukan sebagai partisipan aktif  Mereka menjelaskan pada peneliti apa yang mereka pahami/alami  Peneliti berusaha memahami “participants’ cultural knowledge”  Perlu mempelajari kultur partisipan melalui “on- going discussion” dan melibatkan diri dengan kehidupan mereka
  8. 8. 11  Metode yang digunakan “purposive sampling”  Partisipan memahami betul apa yang sedang diteliti  Mampu bercerita secara jelas  Tujuan riset bukan untuk generalisasi tetapu memperoleh deskripsi detail (rich descriptions) ttg fenomena yg diteliti berdasarkan orang2 yang mengalaminya
  9. 9. 12 Qualitative research tergantung pada kehidupan partisipan. Jadi diperlukan berbagai strategi pengumpulan data yang imaginatif, dan kreatif. Metode pengumpulan data: interview, observasi, diskusi kelompok, analisis video, surat, catatan harian dan dokumen lainnya.
  10. 10.  Peneliti terlibat langsung dengan data, menentukan tema data, memberi makna dan merangkainya dalam bentuk tulisan ilmiah  Cyclical process – pengumpulan data dilakukan bersamaan dengan analisis data  Analisis dimulai ketika pengumpulan data dimulai  Baca, baca ulang, pahami maknanya, analisis, sintesis dan tulsi 13
  11. 11. Data X What theme? Research Question s? What theory ? More data? 14
  12. 12. Data (wawancara, Observasi, dokumen) Tema Research Question Interpretasi Data Teori Pendukung Mr. A: Sejak didirikan, Bintang selalu mematuhi aturan yang dikeluarkan badan berwenang. Inilah alasan, mengapa Bintang dikenal sebagai perusahaan yang konservatif. Sikap ini adalah bagian dari budaya kami... Budaya Organisasi (Konservatif) Q1 Budaya konservatif merupakan bagian dari budaya perusahaan yang membuat perush ini patuh pada aturan (Watson 1998, p. 253). Blanchard and Peale (1988, p. 7) Jost, et al. (2003) 15
  13. 13. 16
  14. 14. Dari lapangan peneliti memperoleh data sbb:  Data dari Wawancara: qsd WWW 1543 &*%$@  Data dari Observasi : ghj SSS 398 !%#  Data dari Dokumen: gcb GGG 17
  15. 15. Data Wawancara: qsd WWW 1543 &*%$@ Data Observasi: ghj SSS 398 !%# Data Dokumen: gcb GGG qsd ghj gcb WWW SSS GGG 1543 398 &*%$@!#% C O D I N G Teori CAPSLOCK Teori SHIFT KEYBOARD 18
  16. 16.  Identifikasi dialog yang mendukung tema  Tampilkan dialog yang menunukkan bahasa asli (native language) informant.  Contoh: “...Jangkrik!...atasan saya memang menyebalkan...suka pilih kasih, kalau begini,...terus piye jal?  Lakukan kutipan langsung  Identifikasi data penting yang tentang individu, peristiwa atau aktivitas  Identifikasi perbedaan dan kontradiksi yang muncul dari pengalaman individu 19
  17. 17. Accounting, Organization & Society Critical Perspective in Accounting Qualitative Research in Management and Accounting Accounting, Auditing & Accountability Journal 20
  18. 18. OLEH: DR. IR. SONNY LEKSONO SE, MS PENERBIT: CV CITRA MALANG 2009 CONTOH PENELITIAN KUALITATIF EKONOMI 21
  19. 19.  Ilmu ekonomi adalah ilmu sosial bukan ilmu eksakta yang bersifat nomothetic  Pasar tradisional adalah potensi ekonomi yang menopang kehidupan rakyat dan sudah berlangsung lama  Pasar tradisional mulai pudar seiring maraknya pasar modern  Dimensi sosial (nilai & norma) dalam perdagangan mulai luntur  Pasar Besar Malang (PBM) merupakan contoh pudarnya pasar tradisional 22
  20. 20.  Bagaimana tata nilai kolektif (aturan & norma) pedagang menjadi penentu kinerja ekonomi dalam berdagang di Pasar Besar Malang?  Bagaimana tata nilai kolektif (aturan & nilai) pedagang di Pasar Besar Malang ini menjadi stimulant dinamika kapital sosial?  Mengapa tata nilai kolektif (aturan & nilai) pedagang menjadi penentu kinerja ekonomi di Pasar Besar Malang? 23
  21. 21.  Aspek Kelembagaan  Organisasi/kaidah, norma dan nilai-nilai yang mengatur perilaku dan tindakan anggota masyarakat dalam kegiatan sehari-hari dan dalam usahanya mencapai tujuan  Modal Sosial  Feature of social organization such as networks, norms and social trust that facilitate coordination and cooperation for mutual benefit (Putnam (1995)  Berisi: norma & nilai, jaringan kerja/organisasi/ kelembagaan, dan konsekuensinya (Newton 1997)  Sosiologi Ekonomi 24
  22. 22. Pendekatan Penelitian  Pendekatan Phenomenology dan model Grounded Theory dengan mengedepankan makna, konteks dan perspektif Emic  Emic = memahami dan memaknai suatu fenomena ekonomi menurut perspektif persepsi, pemikiran, kemauan, pengalaman dan keyakinan subyek pelaku ekonomi; bukan menurut perspektif peneliti. 25
  23. 23.  Fokus Penelitian:  Interaksi kegiatan pedagang dengan berbagai pihak  Mekanisme kerja dan kebijakan petugas/ pemegang otoritas (regulasi)  Proses perubahan pedagang di PBM dalam meningkatkan kinerja ekonomi  Setting Penelitian  Pasar Besar Malang dengan fokus pada pedagang  PBM memiliki aturan non formal (norma, etika, kegiatan kolektif dll)  Sampling = Purposive sampling 26
  24. 24.  Pengumpulan Data  Interview dengan informan  Observasi kegiatan  Dokumentasi  Pengolahan Data:  Data dianalisis berdasarkan teori (analitical), dengan penafsiran (interpretive) yang utuh menyeluruh (holistic) , memadukan berbagai gejala yang berbeda, bertentangan, paradoks (sintesis)  Langkah Analisis:  Reduksi Data  Coding  Interpretasi  Penyajian 27
  25. 25. Pasar sebagai institusi tertua akan tetap bertahan dan berkembang jika institusi ini sehat. Meskipun banyak pelaku ekonomi memanfaatkan pasar tradisional, namun hal teresbut tidak mampu menciptakan investasi, inovasi yang memadai bagi pedagang Komunitas pedagang tradisional berada dalam bagunan modern, namun tetap menerapkan tata berjualan tradisional 28
  26. 26.  Tawar menawar yang semula adalah sebuah konteks sosial, secara evolutif telah bergeser menjadi tujuan komersial yang tidak lagi disadari oleh pedagang tradisional  Keterbatasan modal memunculkan strategi penyediaan barang dengan cara “Nyaur Ngamek”, sebuah norma yang menjadi modal sosial  Pedagang bertahan hidup karena dapat berkompetisi sekaligus bekerja sama (resiprositas) dalam satu jaringan usaha berdasarkan kepercayaan  Tawar menawar yang berkepanjangan memakan energi dan waktu yang lama sehingga menambah biaya transaksi. 29
  27. 27.  Regulasi, kenyamanan pasar modern merupakan dinamika sosial yang cenderung “memarginalkan” pasar tradisional  Pasar tradisional tetap bertahan karena adanya modal sosial meskipun modal sosial tersebut mulai luntur digerus oleh fasilitas kenyamanan pasar modern (AC, banyak mainan, dll) yang lebih berorientasi pada komersialisasi 30
  28. 28. By: Anis CHARIRI Publisher: VDM Mueller, Germany CONTOH PENELITIAN KUALITATIF AKUNTANSI 31
  29. 29.  CURRENT STUDIES ON FINANCIAL REPORTING  Dominated by positive accounting research  Issues on Corporate Governance Mechanism  ARGUMENTS ON THIS STUDY  Accounting is a socially constructed reality  Accounting reports are social, political, and economic documents  ONTOLOGICALLY: Financial reporting practice is institutional and political practice concerning the supply of information 32
  30. 30.  Why is the company committed to quality financial reporting?  How does the company construct its financial reports to deliver a message to its audience?  To what extent do external institutional pressures, such as regulations/rules, force the company to provide information in financial reports?  In what ways do intra-organisational dynamics, such as beliefs, values, norms, power and leadership, construct financial reporting practice? 33
  31. 31.  This study is not intended to generalize the practice of financial reporting in Indonesia. Instead, it is intended to understanding:  The reasons of and processes by which Bintang construct financial reporting  The organisational and institutional factors that shape financial reporting practice of Bintang  The extent to which there is institutionalisation of values, beliefs, and norms in Bintang  The exercise of power by the actors involved in the corporate governance mechanism in shaping financial reporting practice of Bintang 34
  32. 32.  Theoretical framework of this study is based on :  Institutional theory  Power Mobilisation theory  Cultural Theory- ”the Javanese ideas of the good life” 35
  33. 33.  This Study is based subjective meanings of social actions (Interpretivism).  Humans are incapable of total objectivity because they are situated in a reality constructed by subjective experience  Research Method: Ethnographic Case Study  Data Collection: participant observation, interview, and examination of organisational records  Research Setting: PT. Asuransi Bintang, Tbk, a national insurance company listed in the Jakarta Stock Exchange 36
  34. 34. • Data Analysis: data reduction and interpretation. • Data reduction:organising data, generating categories, themes and patterns, and coding data. • Interpretation is undertaken through the searching for alternative explanations, and writing the report 37
  35. 35. Q1: Why is the company committed to quality financial reporting? Q2: How does the company construct its financial reports to deliver a message to its audience? 38
  36. 36.  Bintang is committed to QFR because of the need for gaining legitimacy and to increase public confidence in Bintang  Financial reporting is used by Bintang as a medium that Bintang do not break Javanese norms and value (respect and conflict avoidance). Because behaviour in accordance with socially accepted beliefs, norms and values is a part of maintaining social harmony in the Indonesian society (Magnis-Suseno 1997), the way Bintang is committed to quality financial reporting practice means that gaining legitimacy is eventually directed to maintaining social harmony. 39
  37. 37. Q3: To what extent do external institutional pressures, such as regulations/rules, force the company to provide information in financial reports?  Even though a number of regulations have been issued to regulate insurance business in Indonesia, it can be argued that such regulations have not been able to support sound business practice and transparency in financial reporting. Indeed, some regulations are confusing and there is a problem with law enforcement. 40
  38. 38.  The words transparency, public accountability, conservatism and ethical business become discourses in Bintang  Organisational culture is based on ethical values focusing on stakeholders’ interest  Conservatism (on traditional values) is seen as the most important factor in shaping individual behaviour:  Maintenace of social harmony  Conflict avoidance  Gotong Rotong 41
  39. 39.  Institutional Isomorphism in Financial Reporting:  Coercive Isomorphism (pressures to obey rules and regulations issued by Bapepam and the Minister of Finance in financial reporting practice)  Mimetic Isomorphism (uncertainty force organisations to imitate other organisations)  the tendency of a company to imitate another company’s financial disclosure by disclosing social and environmental information in financial reports  Normative Isomorphism (the role of professions and professionalisation) 42
  40. 40.  LEADERSHIP IN BINTANG: WE COPY OUR BOSS’ BEHAVIOUR  The relationship between superiors and subordinates is seemingly a father–child relationship  Bintang maintains that problems and conflicts among stakeholders are resolved by musyawarah and mufakat (consensus not confrontation).  Leadership as an Exemplary Model (Tri Pakarti Utama) 43
  41. 41. SYMMETRY OF POWER CREATES BALANCE OF CONTROL :  Effective Implementation of Corporate Governance:  Power Distribution and Effectiveness of Oversight  Using the source of power discussed by Finkelstein (1992), actors in any corporate governance mechanism gain power from four sources: structural power, ownership power, expert power and prestige power. 44
  42. 42.  The use of multiple theories in this study showed evidence of the benefits of using such theories in accounting studies. This can boost sociological studies of accounting and develop the understanding of accounting knowledge and practice within social, political, institutional and cultural contexts 45
  43. 43.  The company is committed to quality financial reporting because such reporting is important for the company to gain legitimacy and to maintain social harmony.  To gain legitimacy and maintain social harmony, the company has designed annual reports as rhetorical stories that provide the true picture of the company’s performance and conditions to persuade its constituents 46
  44. 44.  From the organisational setting of Bintang, it is clear the external environment has put pressure on Bintang in preparing financial reports. However, Bintang tends to conform to the pressures through coercive, normative and mimetic isomorphism. This is an institutionalised routine that becomes a ritual in Bintang.  The case of Bintang shows that quality financial reporting practice is constructed by the organisational culture of the company. 47
  45. 45.  Taken-for-granted beliefs have shaped the behaviour of Bintang organisational members and have driven the company to commit to ethical culture and has also shaped its financial reporting practice.  Leaders of Bintang have been able to show themselves as exemplary models for their subordinates (ing ngarso sung tulodo), as individuals who are able to empower subordinates (ing madyo mangun karso) and have a sense of responsibility to their subordinates (tut wuri handayani) 48
  46. 46.  To sum up, regardless of how beliefs, values and norms are institutionalised in Bintang to shape individuals’ behaviour, the exercise of power and leadership, and then to socially construct financial reporting practice, this study concluded that the financial reporting practice of Bintang is a socially dynamic process. . 49

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