shift of lexicon in traditional technology system in Tolaki community at Konawe district of Southeast Sulawesi

This research discusses the lexicon used for traditional technology systems in the Tolaki community. Lexicon is a language component containing all information about the meaning and usage of words; the richness of words a language has. Lexicon runs into a shift due to certain factors such as changes in norms, culture, and environment caused by the development of science and technology. This research aims to analyze the level of shift and change in the meaning of the lexicon for traditional technology systems in the Tolaki community in Konawe Regency, Southeast Sulawesi. The method is qualitative descriptive. The data are taken from written sources, literature studies, by examining and recording some lexicons from the book “Tolaki Culture” by Abdurrauf Tarimana related to the lexicon in the traditional technology system of the Tolaki community. The validation of the data is then substantiated by questionnaire distribution in which the informants fill in lexicon data about agricultural technology systems and imply them in Tolaki language. The theory used is the lexical-semantic theory proposed by Pateda. The results showed that the lexicon for the Tolaki agricultural technology system is extinct and there is a shift in the lexicon.

The M. Powell Lawton Award Lecture: The Person-Environment Fit Framework, Older Adults and Technology Interactions

M. Powell Lawton made significant contributions throughout his illustrious career to improve the quality of life of older adults. His landmark theory of person-environment fit (P-E Fit) recognized the importance of understanding the dynamic interactions between older adults and their physical and social environments and the subsequent impact of these interactions on independent living. In today’s living environments, technology is ubiquitous and can serve as both a barrier and facilitator to the ability of older people to live independently. This presentation will discuss how the P-F Fit Model can be used to clarify potential mismatches between technology systems and the characteristics, abilities, and preferences of older adult and how it can be used to guide design and training interventions to maximize the ability of aging adults to interact successfully with technology systems. Examples will be drawn from the Center for Research and Education on Aging and Technology Enhancement (CREATE) in the domains of social engagement, work, and health from technology design and intervention perspectives. The CREATE conceptual framework, consistent with the P-E Fit Model posits that users have varying needs, abilities, and attitudes; technology systems and tasks vary in demands; social, physical, and policy environments influence a person’s access to and support for technology transactions; and human-technology interactions are dynamic. A focus of the presentation will be on how a user-centered design approach is compatible with the P-E Fit model and can optimize the fit between older adults and technology systems.

Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

This study aims to analyze the implementation of PSAK 109 and the factors that influence it at BAZNAS Magelang City. This research was conducted in Magelang in February-April 2021. This research is a qualitative research with interview method to obtain primary data and literature study method to obtain secondary data. The results of this study indicate that BAZNAS Magelang City is still doing traditional zakat and infaq/alms accounting records and has not yet fully implemented PSAK 109, particularly related to the measurement, presentation, reporting, and disclosure of ZIS funds. As for the factors that influence the implementation of PSAK 109 at BAZNAS Magelang City, there are four factors that can be identified, namely differences in perceptions of the urgency of PSAK 109, limitations of information technology systems, limited human resources, and limited support from local governments. This study indicates that local governments need to provide adequate support for the implementation of PSAK 109, both policy support and financial support, which can accommodate the needs of information technology systems and human resource competencies. In addition, this study indicates that the central BAZNAS and the Indonesian Institute of Accountants (IAI) need to increase socialization and assistance to regional BAZNAS regarding the application of PSAK 109. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 109 dan faktor-faktor yang memengaruhinya pada BAZNAS Kota Magelang. Penelitian ini dilakukan di Magelang pada bulan Februari-April 2021. Penelitian ini merupakan penelitian kualitatif dengan metode wawancara untuk memperoleh data primer dan metode studi pustaka untuk memperoleh data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Magelang masih melakukan pencatatan akuntansi zakat dan infak/sedekah secara tradisional dan belum sepenuhnya menerapkan PSAK 109, khususnya terkait pengukuran, penyajian, pelaporan, dan pengungkapan dana ZIS. Adapun terkait faktor-faktor yang memengaruhi penerapan PSAK 109 pada BAZNAS Kota Magelang, terdapat empat faktor yang dapat diidentifikasi, yaitu perbedaan persepsi terhadap urgensi PSAK 109, keterbatasan sistem teknologi informasi, keterbatasan sumber daya manusia, dan keterbatasan dukungan dari pemerintah daerah. Penelitian ini mengindikasikan bahwa pemerintah daerah perlu memberikan dukungan secara memadai terhadap penerapan PSAK 109, baik dukungan kebijakan maupun dukungan dana, yang dapat mengakomodasi kebutuhan sistem teknologi informasi dan kompetensi sumber daya manusia. Selain itu, penelitian ini mengindikasikan bahwa BAZNAS pusat dan Ikatan Akuntan Indonesia (IAI) perlu meningkatkan sosialisasi dan asistensi kepada BAZNAS daerah terkait penerapan PSAK 109.