Accounting practices in micro enterprises at Aba Islamic boarding business

Sovie Dwi Maulida, Unti Ludigdo and Lilik Purwanti
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Sovie Dwi Maulida: Univesity of Brawijaya
Unti Ludigdo: Univesity of Brawijaya
Lilik Purwanti: Univesity of Brawijaya

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 5, 185-196

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. Key Words: Micro Businesses, Ethnomethodology, Accounting, Religious Values.

Date: 2023
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