Uncovering Creative Accounting Practices in MSMEs from the Perspective of Ethics and Professional Compliance

Joanna Azmi Alyssa Dewi (Universitas Tanjungpura)
Elga Yulindisti (Universitas Tanjungpura)
Rusliyawati Rusliyawati (Universitas Tanjungpura)
Marjono Marjono (Institut Bisnis dan Ekonomi)

Formosa Journal of Science and Technology (FJST)
Vol. 4 No. 9 (2025): September 2025

This study investigates creative accounting practices among MSMEs in Pontianak, focusing on ethical and professional compliance aspects. Using a qualitative descriptive approach with case studies on five MSMEs, data were collected through interviews and financial document analysis. Findings reveal that revenue timing shifts and cost manipulation are common, driven by pressure to maintain company image. These practices reflect limited ethical awareness and weak compliance with accounting standards, highlighting the need for stronger education and regulatory oversight to promote transparent and accountable financial reporting.