PRAKTIK AKUNTANSI MANAJEMEN BISNIS BESI TUA BERBASIS BUDAYA PERSAUDARAAN MADURA

Nurhalimah Nurhalimah, Achdiar Redy Setiawan, Bambang Haryadi

Abstract


Abstrak: Praktik Akuntansi Manajemen Bisnis Besi Tua Berbasis Budaya Persaudaraan Madura. Penelitian ini bertujuan untuk mengungkap pengelolaan keuangan pada sebuah entitas bisnis di bidang jual beli besi tua, serta nilai-nilai budaya yang terkandung di dalamnya. Etnometodologi digunakan sebagai metode analisis. Hasil riset menunjukkan bahwa modal usaha diperoleh dari pihak lain dalam bentuk pinjaman berdasarkan ikatan kekeluargaan dan saling percaya yang tinggi. Selain itu, proses transaksi, baik pembelian maupun penjualan, didasarkan atas naluri, pengalaman, dan keberanian menanggung risiko kerugian. Pada sisi lainnya, pencatatan dilakukan cukup hanya dengan pengingat terbatas dan menjaga rasa saling percaya antarpihak terkait.


Abstract: Scrap Metal Management Accounting Practices Based on Maduranese Brotherhood Culture. This study aims to reveal the financial management of a business entity in the field of buying and selling scrap metal, as well as the cultural values contained in it. Ethnomethodology is used as an analytical method. Research results show that business capital is obtained from other parties in the form of loans based on family ties and high mutual trust. Also, the transaction process, whether buying or selling, is based on instincts, experience and courage to risk loss. On the other hand, the recording is done only with limited reminders and maintaining mutual trust between the parties concerned.


Keywords


risiko; saling percaya; persaudaraan; transaksi

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DOI: http://dx.doi.org/10.18202/jamal.2019.04.10001

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