ARISAN DALAM PERSPEKTIF AKUNTANSI

Achmad Baihaki, Evi Malia

Abstract


Abstrak: Makna Arisan dalam Perspektif Akuntansi. Penelitian ini bertujuan untuk menganalisa arisan dalam perspektif akuntansi piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan wawancara terhadap sejumlah pelaku arisan di Pamekasan dan Sumenep. Hasil penelitian menunjukkan kegiatan arisan dapat dimaknai sebagai kegiatan siklus piutang jika dilihat dari aktivitas menabung oleh anggotanya. Meskipun demikian, arisan juga dapat dimaknai sebagai kegiatan infestasi jika dilihat dari motif anggotanya untuk menghindari inflasi. Dalam aspek pengelolaan, konsep infestasi juga nampak saat arisan dikelola seperti lembaga keuangan informal.

 

Abstract: The Meanings of Social Gathering Based on Accounting Perspective. This study aims to analyze social gathering in the perspective of accounting. The research method used is descriptive qualitative with interviews with a number of social gathering actors in Pamekasan and Sumenep. The results of the study show that arisan activities can be interpreted as activities of receivables cycle when viewed from saving activities by its members. Even so, social gathering can also be interpreted as an infestation activity when viewed from the motives of its members to avoid inflation. In the management aspect, the concept of infestation also appears when it’s managed like an informal financial institution.


Keywords


siklus pengeluaran; akuntansi; piutang; investasi

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References


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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9032

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