Bela Rahmah, . (2026) MAKNA ETIS DI BALIK PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN UTANG PIUTANG ANTAR TEMAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to understand the ethical meaning behind the recognition, measurement, and disclosure of debt transactions within friendship relationships. Debt transactions among friends are generally conducted informally and are based on mutual trust, making them relevant to be examined from accounting and phenomenological perspectives. This research employed a qualitative method with an interpretive paradigm and a phenomenological approach. Data were collected through in-depth interviews with four informants who had experience as both lenders and borrowers in friendship relationships. The findings show that debt recognition is based on verbal agreements and moral commitments without formal documentation. Debt measurement is determined not only by the nominal amount borrowed but also by trust, responsibility, and social relationships. Debt disclosure is carried out in a limited manner to maintain privacy. The study concludes that debt transactions among friends create not only financial obligations but also moral obligations based on honesty, responsibility, trust, empathy, and communication.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112047] [Pembimbing: Andy Setiawan] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Danang Mintoyuwono] |
| Uncontrolled Keywords: | Debt Transactions, Friendship, Ethics, Social Accounting, Phenomenology |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | BELA RAHMAH |
| Date Deposited: | 31 Aug 2026 11:22 |
| Last Modified: | 31 Aug 2026 11:22 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51659 |
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