Muhammad Athalla Daniswara, . (2025) MENGAPA ENTITAS KOMERSIAL TIDAK MEMBUTUHKAN AKUNTANSI KEUANGAN YANG BERTERIMA UMUM. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
this study aims to understand why some commercial entities do not apply generally accepted financial accounting practices. Using a qualitative approach, interpretive paradigm, and ethnomethodology, data were collected through participatory observation and in-depth interviews within a project-based transportation company. The results show that formal financial reports are considered irrelevant by small-scale businesses with limited transactions and simple structures. Decision-making relies more on intuition, experience, and project budgeting. Family ownership, asset-light strategy, and internal trust are additional reasons for avoiding formal accounting systems. These findings suggest that informal financial practices may represent a rational adaptation to specific business needs and contexts.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 2110112218] [Pembimbing : Krisno Septyan] [Penguji 1 : Agus Maulana] [Ketua Penguji : Danang Mintoyuwono] |
| Uncontrolled Keywords: | Financial Accounting, Ethnomethodology, Commercial Entity, Financial Reporting |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | MUHAMMAD ATHALLA DANISWARA |
| Date Deposited: | 08 Sep 2025 06:58 |
| Last Modified: | 08 Sep 2025 06:58 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37592 |
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