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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Akuntansi Contemporary Journal on Business and Accounting West Science Accounting and Finance Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Sujaya, Fista Apriani
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Contemporary Journal on Business and Accounting

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Pok Pek Prak: Sundanese Local Wisdom as the Foundation for Financial Reporting among Micro, Small, and Medium Enterprises (MSMEs) Yanti, Yanti; Sujaya, Fista Apriani; Sihabudin, Sihabudin; Savitri, Citra
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.97

Abstract

Purpose – This study was conducted to examine the extent to which the Pok Pek Prak culture is used as a conceptual foundation in the preparation of financial statements. Design/methodology/approach – This research employs a qualitative method with a phenomenological approach. The data used consists of primary data obtained through interviews with MSMEs (Micro, Small, and Medium Enterprises) managers operating in the culinary sector. Findings – The results show that the Pok Pek Prak culture has already been implemented in the management of MSMEs. Furthermore, this culture should be applied as a foundation in financial reporting, as it reflects the values of Sundanese local wisdom. The values embodied in Pok Pek Prak can be instilled in individuals managing financial reports, thereby enhancing the quality and accountability of those reports. Originality – This study explores the extent to which the Pok Pek Prak culture can serve as a conceptual foundation for the preparation of MSME financial statements in West Java. Keywords: Pok Pek Prak, Sundanese local wisdom, MSMEs. Paper Type Research Result
Co-Authors Andres Dharma Nurhalim Ardiansyah, Hendri Nur Astriani, Devi Febriliani, Yulfa Hasanah, Nurmala Istianingsih Lukita, Carolyn Mowa, Beatrix Mulyana, Tiara Mahardika Puteri Nasihin, Ihsan Noegraha, Novy Trianthy Nuraeni Nuraeni Purwandari, Dian Puspitasari, Meliana Rahayu, Septiana saniah saniah Savitri, Citra Septiawati, Rohma Shokoshoci, Norika Sihabudin Sihabudin, Sihabudin Solihawati, Rahayu Syamsiah, Siti Syarah Trisyanto, Ade Yanti Yanti Yanti Zalfahmi, Raihan