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All Journal Jurnal Ekonomika Manajemen Dan Bisnis e-Jurnal Apresiasi Ekonomi
Thairah, Khadijah Ath
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PEER-BASED FINANCIAL PRACTICES: INSIGHTS FROM ARISAN SYSTEMS Wijaya, Riani Sukma; Nini, Nini; Thairah, Khadijah Ath
Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i3.852

Abstract

This study aims to analyze "arisan," a social gathering common in Indonesia, from the perspective of receivables accounting and investment. The research uses a qualitative descriptive method with an interpretive approach to understand the experiences of participants in Padang. Informants were selected based on their ability to explain their involvement in "arisan," particularly focusing on unique models not commonly found in other areas. Random sampling was used to determine observation locations, allowing researchers to observe and conduct interviews effectively. Data analysis follows the Miles, Huberman, and Saldana model, where data reduction occurred alongside collection to capture the informants' perspectives. The study reveals that participants' motivations for joining "arisan" often stem from a desire to save money and manage receivables. When members receive their funds early, it is viewed as an investment, reflecting their economic motivations. Additionally, some participants use "arisan" as an investment tool, contributing goods or money equivalent to goods to protect their assets from inflation. In conclusion, "arisan" serves not only as a social activity but also as a financial mechanism, where members recognize funds as receivables or investments, offering unique insights into local economic behavior.Keywords: Accounting, Expenditure Cycle, Account Receivable and investments
Arisan Dalam Perspektif Akuntansi Wiajaya, Riani Sukma; Nini, Nini; Thairah, Khadijah Ath
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2043

Abstract

This research aims to analyze social gatherings from a accounts receivable accounting perspective, the method in this research is descriptive qualitative interpretive approach. This research will reveal the experiences of research informants regarding social gatherings attended in Padang City. The selection of informants is people who are in the community and have the capability to explain the phenomena they experience. The observation area is determined randomly based on the opportunity the researcher has to carry out observations and interviews and social gathering models that are not found in other areas. Data analysis techniques refers to the Miles, Huberman, and Saldana model. In this research, reduction was carried out simultaneously with data collection so that information was obtained relating to the informant's perspective on arisan activities from a receivables or information perspective. Based on the discussion above, it can be concluded that members' desire to participate in arisan is based on the number of members' desire to save and their awareness of money. collected is closer to recognizing a receivable and if collected early will tend to be considered an investment. Another economic motive is the tendency of some people to use social gatherings as an instrument to obtain investment funds. Some people even use social gatherings as a means of investment by handing over goods or money equivalent to goods with the aim of saving money from the effects of inflation.
Co-Authors Nini, Nini Wiajaya, Riani Sukma Wijaya, Riani Sukma