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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Pendidikan : Riset dan Konseptual Owner : Riset dan Jurnal Akuntansi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian Masyarakat Asia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Batara Wisnu : Indonesian Journal of Community Services PEKBIS Jurnal Akuntansi Trisakti Media Bina Ilmiah Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia E-JURNAL AKUNTANSI
Ferby Mutia Edwy
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Media Bina Ilmiah

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ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
Co-Authors Amir Hasan Anugrahani, Inanda Shinta Asyika, Virgia Nanda Dewanti, Rosa Nidya Eka Haryani, Eka Firdaus, Moh. Iqbal Fitri Purnamasari Herin Arlinda Yonita Sari Hijratul Aswad Inanda Shinta Anugrahani Kaban, Melania Berta Uli Kamaliah Kamaliah Kristanti, Clara Agustina Makaryanawati Muhammad Muhammad Muhammad Priscilla Octavianny Rahayu, Ika Listiana Roziin, Ahmad Wafi Amal Abu Saipul Al Sukri Sonia Sischa Eka Putri Sulastri Umi Nuraini, Umi Vince Ratnawati Virgia Nanda Asyika