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All Journal Eksos Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Laire, Wahyu Laksana Caesar
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Akuntansi dan Laba Rugi dalam Sebuah Pemaknaan: Studi Fenomenologi pada Pedagang Kaki Lima Arwanda, Febry; Aditya, Dimas; Laire, Wahyu Laksana Caesar; Ginting, Rafles
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.593

Abstract

This study aims to reveal the meaning of profit and loss for street vendors in the auditorium area of Tanjungpura University. This study uses a qualitative approach with a phenomenological method. Data were collected through in-depth interviews with ten street vendors who were purposively selected. The results of the study show that the meaning of profit and loss for street vendors is not only determined by the amount of income and expenditure, but also by other factors such as customer satisfaction, social relations, health, security, and self-confidence. Street vendors have different ways of calculating and managing profit and loss, as well as strategies to overcome the risks and challenges they face. This study contributes to understanding the microeconomic phenomenon from the subjective perspective of informal business actors.
Analisis Pemahaman Laba, Penentuan Laba Optimal, dan Pengelolaan Keuangan pada Sektor Informal (Studi Fenomenologi pada Pedagang Kaki Lima di Taman Akcaya Pontianak) Laire, Wahyu Laksana Caesar
Jurnal KIAFE Vol. 3 No. 3 (2025): December 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i3.90735

Abstract

This study aims to analyze profit understanding, optimal profit determination, and financial management among street vendors in Taman Akcaya Pontianak. This research employs a qualitative method with a phenomenological approach. Data were collected through interviews, observations, and documentation involving six street vendors operating in Taman Akcaya Pontianak. The results show that most street vendors do not understand profit theoretically, either from the perspective of conventional profit concepts or basic accounting profit. Their understanding of profit is mainly based on practical experience, daily operations, and the difference between sales revenue and business capital. The study also finds that Cost-Volume-Profit analysis can be used as an appropriate method to determine optimal profit because it helps measure the relationship between cost, sales volume, selling price, and profit targets. However, the financial management practices of street vendors remain limited. Most informants have not implemented proper financial planning, routine financial recording, financial reporting, or financial control. The main obstacles include limited business capital, dependence on daily income, the inability to separate personal and business funds, the absence of cash reserves, limited financial knowledge, and reliance on traditional memory-based recording.
Co-Authors Aditya, Dimas Arwanda, Febry Rafles Ginting