Accounting practices in micro enterprises at Aba Islamic boarding business

Abstract

This study aims to examine the accounting practices of micro businesses engaged in convection at the Islamic Boarding School, named Aba Collection. This study uses ethnomethodology with the qualitative approach as a research method because it has its own points in understanding empirically. Ethnomethodology is an empirical study that studies how humans capture and perform daily activities in social reality. The results of this study found that accounting does exist and is considered important in the Aba Collection. Applied accounting is using simple accounting in its own way. The presence of simple accounting is carried out based on religious values, namely sustenance, sincerity, and alms. These values are implemented in simple accounting practices with the belief and faith of the business owner.  The finding of this study suggests that Local governments should also pay more attention to providing training on accounting practices to produce financial statements tailored to the needs and business conditions classified as Micro businesses in Tulungagung Regency.

Keywords: {'name': 'Micro Businesses, Ethnomethodology, Accounting, Religious Values.'}

Authors & affiliations

Sovie Dwi Maulida
Affiliation not supplied

Unti Ludigdo
Affiliation not supplied

Lilik Purwanti
Affiliation not supplied

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