ARISAN DALAM PERSPEKTIF AKUNTANSI

Abstract

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