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All Journal Formosa Journal of Science and Technology (FJST)
Joanna Azmi Alyssa Dewi
Universitas Tanjungpura
Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

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Uncovering Creative Accounting Practices in MSMEs from the Perspective of Ethics and Professional Compliance Joanna Azmi Alyssa Dewi; Elga Yulindisti; Rusliyawati Rusliyawati; Marjono Marjono
Formosa Journal of Science and Technology Vol. 4 No. 9 (2025): September 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i9.247

Abstract

This study investigates creative accounting practices among MSMEs in Pontianak, focusing on ethical and professional compliance aspects. Using a qualitative descriptive approach with case studies on five MSMEs, data were collected through interviews and financial document analysis. Findings reveal that revenue timing shifts and cost manipulation are common, driven by pressure to maintain company image. These practices reflect limited ethical awareness and weak compliance with accounting standards, highlighting the need for stronger education and regulatory oversight to promote transparent and accountable financial reporting.
Co-Authors Elga Yulindisti Marjono Marjono Rusliyawati, Rusliyawati