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All Journal The International Journal of Accounting and Business Society Asian Journal of Accounting Research Management and Economics Journal (MEC-J) Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Applied Business, Taxation and Economics Reseach TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings KOPEMAS Jurnal Akuntansi Kontemporer
Wiyarni Wiyarni
STIE Malangkuçeçwara Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Asian Journal of Accounting Research

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Traditional Market Accounting: Management or Financial Accounting? Wiyarni, Wiyarni
Asian Journal of Accounting Research Vol 2, No 1 (2017): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.452 KB) | DOI: 10.20473/ajar.V2I12017.4621

Abstract

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
Co-Authors )Lailatus Sa’adah Abda Abda Aldri Frinaldi Ali Djamhuri Amin, Aminul Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Didik Priyo S. Didik Priyo Sugiharto Dwi Danesti Dwi Danesti Dwi Danesty D. Dwi Danesty Deccasari Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Enggar Nursasi Hanif Mauludin Indanah Iwan Triyuwono Jainudin, Syarul Kadarusman . Kurniawan, Aulia lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Marli - - Marli Marli Puspa Dewi, Mariana Rahmania, Benita Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Saputra, Damar Auliawan Siti Munfaqiroh Unti Ludigdo Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Sella Septian Yohana Yohana Yundari, Yundari Yupono Bagyo Zainul Arifin Zainul Arifin