文章基本信息

标题：Transformasi praktik akuntansi Usaha Mikro, Kecil, Menengah (UMKM): dari memori ke catatan
本地全文：下载
作者：Dian Syariati ; Unti Ludigdo ; Ali Djamhuri 等
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2020
卷号：7
期号：2
页码：133-144
DOI：10.17977/um004v7i22020p133
出版社：Universitas Negeri Malang
摘要：Accounting is the language of business. Changes that occur in business certainly have an impact on accounting. Previous research on accounting practices only explains existing accounting practices without linking these changes with business changes. This research explores the forms of accounting changes caused by business changes in manufacture in Micro, Small and Medium Enterprises (MSMEs). Manufacturing companies are chosen with consideration of business complexity which leads to a greater requirement for accounting practices. The research result shows a transformation of MSMEs’s accounting practices related to the business changes. Task delegation is a factor that drives the transformation of accounting practices from relying on memory to records. Fairness becomes a value in the transformation of this accounting practice.
关键词：Transformasi; Praktik Akuntansi; Pendelegasian Tugas; Catatan; Memori