RAHASIA GUANXI DALAM PRAKTIK AKUNTANSI DAN BISNIS ETNIS TIONGHOA

Meryana Jessica, Rusliyawati Rusliyawati

Abstract


Abstrak - Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa.

Tujuan Utama – Penelitian ini berupaya untuk memahami implementasi budaya guanxi dalam pengambilan praktik akuntansi dan bisnis.

Metode – Penelitian ini menggunakan pendekatan studi kasus konfigurasi-ideografik. Beberapa pemilik bisnis yang berasal dari etnis Tionghoa dipilih sebagai informan.

Temuan Utama – Budaya guanxi memiliki akar dalam tradisi dan nilai-nilai sosial. Budaya ini sering menunjukkan kontradiksi dengan praktik akuntansi dan bisnis yang umumnya diadopsi dalam lingkungan bisnis modern. Semua bisnis yang diobservasi telah melaksanakan implementasi budaya guanxi, yang pada akhirnya berkontribusi pada keberlangsungan usaha.

Implikasi Teori dan Kebijakan – Temuan ini relevan dengan teori budaya karena budaya guanxi yang kuat dan hubungan interpersonal yang erat dalam bisnis dapat mempengaruhi keberhasilan dan keberlanjutan perusahaan. Selain itu, pencatatan akuntansi yang baik dapat memberikan informasi yang akurat untuk pengambilan keputusan bisnis yang lebih baik

Kebaruan Penelitian – Implementasi budaya guanxi dalam praktik akuntansi dan bisnis jarang diteliti.

 

Abstract - Guanxi Secrets in Chinese Ethnic Accounting and Business Practices

Main Purpose – This research seeks to understand the implementation of guanxi culture in accounting and business practices.

Method – This research uses a configurational-ideographic case study approach. Several business owners of Chinese ethnicity were selected as informants.

Main Findings – Guanxi culture has roots in traditions and social values. This culture often contradicts the accounting and business practices adopted in the modern business environment. All businesses observed have implemented a guanxi culture, contributing to business sustainability.

Theory and Practical Implications – These findings are relevant to cultural theory because a strong guanxi culture and close interpersonal relationships in business can influence a company's success and sustainability. Good accounting records can also provide accurate information for making better business decisions.

Novelty – Implementing guanxi culture in accounting and business practices has rarely been researched.


Keywords


akuntansi; guanxi; pencatatan; tionghoa

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.16

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