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All Journal WIDYAKALA JOURNAL Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Asian Journal of Management Analytics
Putri Mutira
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Uncovering the Ethical Dilemma of Creative Accounting Practices in Micro Enterprises from the Perspective of Internal Stakeholders Mutira, Putri; Palestin, Iqbal; Purwanto, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5283

Abstract

The practice of creative accounting in micro enterprises is often an adaptive strategy to maintain business continuity in the midst of economic pressures and limited resources, but this practice also raises significant ethical dilemmas from the perspective of governance and financial statement integrity. This research aims to uncover the ethical dilemmas faced by internal stakeholders including business owners, financial staff, and operational managers in understanding and responding to creative accounting practices in the micro business environment. Using a qualitative approach with exploratory case studies, data was collected through in-depth interviews with six informants from three micro-enterprises in the West Java region who were selected purposively. Data analysis was carried out with thematic methods to identify thought patterns, ethical justifications, and internal decision-making dynamics. The results show that creative accounting practices are often seen as pragmatic solutions to access funding, meet fiscal targets, or maintain a business's reputation, even though it is realized that it has the potential to violate the principles of honesty and accountability. Internal stakeholders face tensions between business interests and professional ethical values, which are influenced by financial literacy levels, external pressures, and organizational culture. The conclusion of this study emphasizes the importance of strengthening ethical awareness and internal governance in micro enterprises as a contribution to the development of more responsible accounting practices, as well as as the basis for the formulation of assistance and education policies for micro business actors.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Bastian, Elvin Bastian, Elvin Fitriyah Nurhidayah Harahap, Subur Helmi Yazid Hutasoit, Angelly Faustine Putri Imam Abu Hanifah Irma Paramita Sofia Lia Uzliawati M. Amin Meutia, Meutia Meutia, Meutia Palestin, Iqbal Pilipus Ramandei Purwanto, Sri Ramadhan, Vicky Angga Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Retno Diah Hapsari Sholikhan Yulianto, Agus Siahaan, Ronny Rudolf Sila Ninin Wisnantiasri Tubagus Ismail Widada, Dharma Yanti Yanti Yanti Yanti