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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Ekonomi
Putri, Vallerie Redyna
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Economics, Econometrics & Finance

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Journal : Jurnal Bisnis dan Ekonomi

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The Influence of Local Culture on MSME Accounting and SDG Attainment in Tangerang Lawita, Florencia Irena; Ario Wicaksono, Dading Damas; Putri, Vallerie Redyna; Orlanda, Rosalyn
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.104

Abstract

Objective : This study aims to analyze how local culture influences accounting practices in Micro, Small, and Medium Enterprises (MSMEs) in Tangerang and how it contributes to achieving the Sustainable Development Goals (SDGs). Methods : Using a qualitative approach with in-depth interview methods with MSME actors, it was found that cultural values such as cooperation, kinship, deliberation, and trust are the basis for business decision making and financial management. Research results : The results of the study indicate that local culture-based accounting practices support economic empowerment, social inclusion, and sustainable development, but also face challenges in terms of accountability and digitalization.
Co-Authors Ario Wicaksono, Dading Damas Falatifah, Mira Florencia Irena Lawita Karlinah, Lady Orlanda, Rosalyn Tallane, Yoan Yohana