Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Behavioral Accounting Journal
Layly Dwi Rohmatunnisa'
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Laporan Keuangan “Personal” Berdasarkan SAK EMKM dalam Kacamata Petani Layly Dwi Rohmatunnisa'
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.138

Abstract

The purpose of this research is dig up information about the practice and how the understanding of farmers that in case it also works as a trader of fertilizer semi- organic about the recording of financial businesses farmer after a given training management and finance by a team of Program Partnership People who do by one of the lecturers at the State University in Indonesia. Analysis of the behavior of personal finance at farmer and trader of fertilizer and its relationship with the difference output reports finances that they produce. With Hermeneutic Intensionalism, this study concludes that there are different personal finance behaviors among farmers. The first considers that financial reporting is very difficult and only for macro entities. Second , financial reports are considered to be troublesome so that the recording process is only wishful thinking. Meaning that the third was reported finances only be incidental, by thus making of statements finance if dibutukan alone .
Co-Authors