Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Naufal Dzaky Arinata
Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Interpretasi Praktik Akuntansi dari Perspektif Pengusaha Mikro Dwinanda Adijaya Sasmita; Ghozy Kamal Hanif; Naufal Dzaky Arinata
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2064.689 KB)

Abstract

AbstractMicro and small entrepreneurs in their business practices have their own creativity in making financial records for transactions. The recording style in the financial records used has a hidden meaning. The art of accounting is different from what we understand. This study aims to determine the various phenomena and hidden meaning of accounting practices conducted by micro and small entrepreneurs. Informant for this research is owner of Mitra Shava Laundry in Malang. Data is collected through interview with informant and analysed by employing phenomenology.the results from this reserach to determine the interpretation of accounting practices where accounting itself has a lot of meanings. not only for the media to find benefits but also the meaning behind it. This research is finding the accounting from small and micro entrepreneur in the form of written and unwritten recording and the meaning of each recording.
INTERPRETASI PRAKTIK AKUNTANSI MENURUT PERSPEKTIF PENGUSAHA MIKRO DAN KECIL Dwinanda Adijaya Sasmita; Ghozy Kamal Hanif; Naufal Dzaky Arinata
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 3 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractThis study aims to determine the various phenomena and hidden meanings of accounting practices of small and medium micro entrepreneurs, laundry entrepreneurs. The method used is qualitative by interviewing Shava Laundry Partner owners as informants. The results revealed that accounting practices in laundry entrepreneurs have the meaning of honesty and trustworthiness when transactions are recorded. On the other hand, invisible recording has the meaning of a relationship with God, namely gratitude and blessing, while the value of brotherhood for relationships between human beings. AbstrakPenelitian ini bertujuan untuk mengetahui berbagai fenomena dan makna tersembunyi praktik akuntansi pengusaha mikro kecil dan menengah yaitu usaha penatu. Metode yang digunakan adalah kualitatif dengan mewawancari pemilik Mitra Shava Laundry sebagai informan. Hasil penelitian mengungkapkan bahwa praktik akuntansi pada pengusaha penatu memiliki makna kejujuran dan amanah ketika transaksi dicatat. Di sisi lain, pencatatan tidak kasatmata memiliki makna hubungan dengan sang pencipta yaitu sebagai rasa syukur dan keberkahan sedangkan nilai persaudaraan untuk hubungan antar sesama manusia.
Co-Authors Dwinanda Adijaya Sasmita Ghozy Kamal Hanif