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All Journal Media Bina Ilmiah E-Jurnal Akuntansi
Inanda Shinta Anugrahani
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Humanities Economics, Econometrics & Finance Social Sciences Other

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ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
Optimizing Accounting and Tax Services with Business Plan Documents at Professional Start-up Tax Consultants Ika Listiana Rahayu; Inanda Shinta Anugrahani
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study analyzes the existing conditions of business processes at start-up accounting and tax consultants and develops a more structured and documented workflow. The analysis is based on a Research and Development (R&D) approach using the ADDIE model to develop a business plan document integrated with Standard Operating Procedures (SOPs). Business Process Management theory, internal control theory, and service quality management are used to interpret the relationship between process standardization, regulatory compliance, and the quality of operational governance implementation. The results of the study show that inadequate business processes tend to result in inconsistent work performance, weak control, and variations in service quality. The implementation of integrated SOPs can clarify workflows, division of responsibilities, and monitoring mechanisms, thereby improving governance quality, service reliability, and client trust.
Co-Authors Ferby Mutia Edwy Fitri Purnamasari Ika Listiana Rahayu Muhammad Muhammad