Makna Laba Bagi Pelaku Bisnis Waralaba

  • Natalia Paranoan Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus, Indonesia

Abstract

The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses qualitative research methods and one key person to uncover profits in the Big Banana franchise business. The results of this study indicate that so far earnings have only been reviewed based on mere earnings material. While profits are also about other contributions from the conduct of business enterprises, such as the highest level of responsibility for the natural environment around the business, including those related to company resources, leadership aspects, and competition aspects in the business world. Then, the meaning of profit for the owner is material profit, satisfaction profit, and social profit.


Keywords: The Meaning Of Profit; Franchise; Material Profit; Satisfaction Profit; Social  Profit.

Downloads

Download data is not yet available.

References

Aditantra I.A, D. Mu’id. (2011). Analisis Pemahaman Laba dalam Penentuan Laba Optimal (studi kasus pada Pedagang Keliling). Skripsi tidak dipublikasikan.

Bandhaso, M, Tandirerung, J, Paranoan, N. (2019). Revealing The Meaning of Profit of Woven Fabric Weavers in Mellangkena Padang Village, Mamasa Regency. Journal of Advanced Research in Dynamical and Control Systems. Vol. 11, Issue 8.

Belkaoui, A.R. (2000). Accounting Theory. Marwata dkk. (penerjemah).Teori Akuntansi. Salemba Empat. Jakarta.

Blasi J, R Freeman, D.Kruse. (2016). Do Broad‐based Employee Ownership, Profit Sharing and Stock Options Help the Best Firms Do Even Better?. An Internal Journal of Employment Relation. Vol 54, Issue 1. 55-82.

Bungin. B. (2010). Analisis Data Penelitian Kualitatif. Raja Grafindo, Jakarta.

Collins, J. (2011). Good to Great, Why Some Companies Make The Leap and Other Don’t, Harper Collins Publisher Inc. New York.

Firdawati, L.(2011). Perjanjian Waralaba menurut Hukum Islam, Jurnal ASAS,
Vol.3, No.1, Januari.

Gunawan. I. (2013). Metode Penelitian Kualitatif- Teori & Praktek. Bumi Aksara, Jakarta. 80-93

Miles A.B. & A.M Huberman (2014). Qualitative Data Analysis: A Sourcebook of New Methods. Sage Publications.

Moleong, L.J. (2010). Metode Penelitian Kualitatif. Remaja Rosdakarya, Bandung.

Mursy A.L. dan Rosidi. (2013). Sentuhan Rasa di balik Makna Laba. Jurnal AkuntansiMultiparadigma. Vol. 4. No. 2, hal. 165-176.

Purnamasari, D dan I. Triyuwono. (2010). Tafsir Hermeneutikan Intensiolisme atas Laba Yayasan Pendidikan. Jurnal Akuntansi Multiparadigma. Vol. 1. No. 3, hal. 489-513.

Rahman T. (2015). Sistem Bisnis Waralaba Restoran Ayam Bakar Wong Solo Dalam Perspektif Ekonomi Islam. Maraji :Jurnal Studi Keislaman, Vol 1, No. 2, Maret.

Riduwan, A. (2009). Tafsir Sosial Laba Akuntansi: Kajian Semiotika Dekonstruktif Berbasis Filsafat Jacques Derrida. Disertasi tidak dipublikasikan. Program Doktor Ilmu Akuntansi Pascasarjana Fakultas Ekonomi Universitas Brawijaya: Malang.

Rusli,T.(2015). “Analisis Terhadap Perjanjian Waralaba (Franchise) Usaha Toko Alfa Mart”, Jurnal Keadilan Progresif, Vol 6 Nomor 1, Maret.

Uripi C.R.dan W. Wijayanto. (2016). Faktor-Faktor Yang Mempengaruhi Kepuasan
Hubungan Bisnis Waralaba Makanan Lokal.Anynomous.

Sari E. dan R. Dwiarti. (2018). Pendekatan Hierarki Abraham Maslow Pada Prestasi Kerja Karyawan PT. Madubaru (PG. Madukismo) Yogyakarta. Jurnal Perilaku dan Strategi Bisnis. Volume 6. No.1, hal. 58-77.

Sari, D. P. (2010). Tarif Kentungan Bagi Profesi Dokter Dengan Pendekatan Hermeneutika Intensionalisme. Jurnal Akuntansi Keuangan dan Pasar Modal, SNA 13. Purwokerto.

Simamora, H. (2000). Akuntansi: Basis Pengambilan Keputusan Bisnis. Jakarta: Salemba Empat.

Stanley. (2016). Analisis Usaha Makanan yang Dijalankan dengan Sistem Waralaba Pada Mie Pangsit ABC Di Kota Semarang. Sripsi. Universitas Katholik Soegiyapranata.

Subiantoro, E.B. dan I.Triyuwono. (2004). Laba Humanis: Tafsir Sosial atas Konsep Laba dengan Pendekatan Hermeneutika, Bayumedia Publishing. Malang.

Suwardjono. (2005). Teori Akuntansi Perekayasaan Pelaporan Keuangan, BPFE. Yogyakarta.

Torslov T, Wier L, Zucman G. (2020). The Missing Profits of Nations. The National Bureu of Economic Research. NBER Working Paper Series. Cambridge MA.

Tiswiyanti W, Desriyanto, dan R.Y. Sari. 2018. Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo) Jurnal Unsika. Vol. 3 No. 02.

Ubaidillah. A., S. Mulyani, D.E. Effendi. (2013). Makna Keuntungan bagi pedagang Kaki Lima (Studi pada Pedagang Kaki Lima di Bangsri Jepara), Jurnal Akuntansi & Investasi . Vol. 14 No. 1, halaman: 65-77.
Published
2020-05-25
How to Cite
PARANOAN, Natalia. Makna Laba Bagi Pelaku Bisnis Waralaba. E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1329 - 1343, may 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58783>. Date accessed: 18 apr. 2024. doi: https://doi.org/10.24843/EJA.2020.v30.i05.p20.
Section
Artikel