|Title: INTERPRETING ACCOUNTING FROM THE POINT OF VIEW OF MICRO-SCALE CREATIVE ECONOMY BATIK CRAFTSMEN IN MALANG CITY
Ayu Agus Tya Ningsih and Tri Kristianti
This study aims to conduct research on how batik craftsmen in Malang Regency interpret accounting through recording activities in their business. This research was conducted with a qualitative approach which organized in a natural setting, the researcher is acted as an instrument for data collection, used inductive analysis, and focused on meaning. In this study, researchers used an interpretive paradigm.
The phenomenon of accounting practices carried out by batik craftsmen is “simple accounting”. The meaning of accounting is revealed that accounting is bookkeeping that records transactions that occur during the business. Batik craftsmen involved in this research have understood and used accounting in managing their finances, although the accounting applied is not in accordance with accounting principles generally applicable to small businesses. Some of the batik craftsmen admit that there is still a lack of accounting knowledge.
Accounting is interpreted as an acquisition; the profit obtained is a risky that is cleared from God. Batik craftsmen are also honest about the quality of the products are created to make consumers happy and satisfied. The result of the profit is considered as a means of payment such as paying employee salaries, purchasing raw materials, employee bonuses and indirect needs of the business. Profits are also set aside for social funds as gratitude. Both batik craftsmen know that accounting is information that is accounted for both internal and external parties which can be used later for decision makers of a business
|Keywords: MSMEs, Meaning of Accounting.