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All Journal eMBeJi : Manajemen dan Bisnis Jurnal
Gunawan, Tegar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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INTERPRETASI AKUNTANSI DARI PERSPEKTIF UMKM BATIK DI KOTA MALANG Ningsih, Ayu Agus Tya; Gunawan, Tegar
Manajemen & Bisnis Jurnal Vol 9 No 1 (2023)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v9i1.187

Abstract

Abstract. This study intends to investigate how Malang City batik artisans perceive accounting by keeping track of business activity. This study used a qualitative methodology, a natural setting as a data gathering tool, inductive analysis, and a meaning-centered approach. Researchers employed an interpretive paradigm in this investigation. "Simple accounting" is a phenomenon that characterizes the accounting methods used by batik artisans. The definition of accounting reveals that it is a form of bookkeeping that documents company transactions. Even though the accounting employed was not in conformity with generally accepted accounting rules for small firms, the batik craftsmen included in this study understood and used accounting to manage their finances. Some of the batik artisans acknowledge that they still don't have much accounting understanding. Both batik artisans are aware that accounting is the recording of information for both internal and external parties for the purpose of using it later for business decision-making.
Co-Authors Ayu Agus Tya Ningsih