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Journal

PENGELOLA KEUANGAN DALAM REALITAS “SISI GELAP”

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 4 No. 1 (2019) · pp. 170–190

DOI
10.33772/jpep.v4i1.7120
ISSN
2502-5171
Published
2019-06-15
Publisher
Pascasarjana Universitas Halu Oleo
Language
eng

Abstract

The purpose of this study is to find out why financial managers still want to be involved in the dark side that becomes the reality in their profession. The research method used in this study is Transsendental Phenomenology, this method is believed to be able to reveal the deepest side of the informant. The way to do this is to delay the justification (ephoce) of the outer consciousness, then the outermost consciousness is developed to get the deepest awareness.The results of this study found a dilemma felt by informants when dealing with the reality of the dark side, because the principle of life is contrary to the culture (dark side) of the organization. But the wave of pressure from the community and the responsibility of its role as head of the family demanded that the informants choose to remain in the reality of the dark side. The situation of informants who remain in the dark side is known as secularism. Keywords: Simalakama Pengelola, Pengelola Keuangan, Sisi Gelap Laporan Keuangan, Sekularisme.

Collaboration network of the authors

30 authors · 55 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown2
Shalihuddin ShalihuddinAffiliation unknown1
La Ode Samsul BaraniAffiliation unknown1
Muhamad ArmawaddinAffiliation unknown1
Ary SulviyaniAffiliation unknown1
Syamsul AlamUniversitas Halu Oleo1
Nalise NaliseAffiliation unknown1
H Arifuddin Mas'udAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Nur AsniAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Firna NingsihAffiliation unknown1
Safaruddin SafaruddinUniversitas Halu Oleo1
Sri OktavianiAffiliation unknown1
Caesarani Dolarosa SariraAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Waode MisrawatiAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Ade Yustika KamalAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Muhammad Adam AlbasriAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Astrinigita AstrinigitaAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Waode Siti Nur InsaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JPEP/oai, first harvested 30 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGELOLA KEUANGAN DALAM REALITAS “SISI GELAP”</dc:title>
	<dc:creator>Kuswantoro, Rinto</dc:creator>
	<dc:creator>Firman, Akhmad</dc:creator>
	<dc:creator>Abdullah, Muntu</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to find out why financial managers still want to be involved in the dark side that becomes the reality in their profession. The research method used in this study is Transsendental Phenomenology, this method is believed to be able to reveal the deepest side of the informant. The way to do this is to delay the justification (ephoce) of the outer consciousness, then the outermost consciousness is developed to get the deepest awareness.The results of this study found a dilemma felt by informants when dealing with the reality of the dark side, because the principle of life is contrary to the culture (dark side) of the organization. But the wave of pressure from the community and the responsibility of its role as head of the family demanded that the informants choose to remain in the reality of the dark side. The situation of informants who remain in the dark side is known as secularism.            Keywords: Simalakama Pengelola, Pengelola Keuangan, Sisi Gelap Laporan Keuangan, Sekularisme.</dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2019-06-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JPEP/article/view/7120</dc:identifier>
	<dc:identifier>10.33772/jpep.v4i1.7120</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN; 170-190</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpeb.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/7120/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
</oai_dc:dc>