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. 5
A. Memilih topik
B. Literature review
C. Menentukan peran partisipan: subject
atau informant?
D. Pemilihan partisipan
E. Pengumpulan data
F. Analisis Data

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. 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.  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. 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. 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. 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. 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.  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. Data
X
What
theme?
Research
Question
s?
What
theory
?
More
data?
14

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. 16

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. 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.  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. Accounting, Organization & Society
Critical Perspective in Accounting
Qualitative Research in
Management and Accounting
Accounting, Auditing &
Accountability Journal
20

18. OLEH: DR. IR. SONNY LEKSONO SE, MS
PENERBIT: CV CITRA MALANG 2009
CONTOH PENELITIAN
KUALITATIF EKONOMI
21

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.  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.  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. 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.  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.  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. 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.  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.  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. By: Anis CHARIRI
Publisher: VDM Mueller, Germany
CONTOH PENELITIAN
KUALITATIF AKUNTANSI
31

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.  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.  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.  Theoretical framework of this study
is based on :
 Institutional theory
 Power Mobilisation theory
 Cultural Theory- ”the Javanese
ideas of the good life”
35

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. • 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. 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.  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. 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.  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.  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.  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. 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.  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.  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.  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.  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.  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