Jurnal Akuntansi Multiparadigma (Apr 2019)

PRAKTIK AKUNTANSI MANAJEMEN BISNIS BESI TUA BERBASIS BUDAYA PERSAUDARAAN MADURA

  • Nurhalimah ,
  • Achdiar Redy Setiawan ,
  • Bambang Haryadi

DOI
https://doi.org/10.18202/jamal.2019.04.10001
Journal volume & issue
Vol. 10, no. 1
pp. 1 – 21

Abstract

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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.

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