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Journal : Jurnal Ekonomi Modernisasi

PRAKTIK AKUNTANSI PADA BISNIS RETAIL: SEBUAH STUDI FENOMENOLOGI Laily, Nujmatul
Jurnal Ekonomi Modernisasi Vol. 9 No. 3 (2013): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.112 KB) | DOI: 10.21067/jem.v9i3.181

Abstract

The purpose of this research is to understand the implementations of Accounting in Small and Medium Enterprise (SMEs). Therefore, this research is developed based on interpretive paradigm. Phenomenology is used to explore comprehensive meaning of accounting practice in Small and Medium Enterprise (SMEs). The result shows that Small and Medium Enterprise (SMEs) doesn’t have a formal bookkeeping (accounting) to operate their business. It is caused by their assumption that having bookkeeping (accounting) is not efficient and make dificulities for them. Beside that, they don’t have knowledge and skill to do that activity (bookkeeping/accounting).  Â