Raharjo, AriefPrima (2014) Implementasi Akuntansi Rumah Tangga pada Keluarga yang Memiliki Bisnis Berskala Mikro. Sarjana thesis, Universitas Brawijaya.
Abstract
Akuntansi rumah tangga bukan merupakan disiplin yang baru. Sudah banyak penelitian mengenai akuntansi rumah tangga di luar Indonesia. Di Indonesia sangat sedikit sekali penelitian mengenai akuntansi rumah tangga yang dipublikasikan, terutama akuntansi rumah tangga di keluarga conjugal dan extended yang memiliki bisnis berskala mikro. Tujuan penelitian ini untuk menjelaskan bagaimana implementasi akuntansi rumah tangga di keluarga conjugal dan extended yang memiliki bisnis berskala mikro menggunakan paradigma interpretive. Hasil penelitian ini adalah pada keluarga conjugal yang memiliki bisnis berskala mikro akuntansi keluarga diterapkan terpisah dari bisnis. Di keluarga extended yang memiliki bisnis berskala mikro akuntansi rumah tangga diterapkan berbeda dengan di bisnisnya. Hal lain yang menarik adalah para istri dipercaya oleh para suami untuk barang sekali pakai dan bernominal kecil seperti peralatan rumah tangga dan sayur mayur. Untuk benda yang berjumlah nominal besar dan memiliki umur ekonomis yang panjang seperti kulkas, motor, dan mobil, para suami terlibat dalam mengambil keputusan. Nilai-nilai yang muncul dalam praktik akuntansi keluarga adalah: kepercayaan, religius (tidak mubazir, halal), pencegahan, visioner, efektif, dan efisien yang menjadi basis dari praktik akuntansi keluarga.
English Abstract
Household accounting is not a new discipline. There has been research about household accounting outside Indonesia. In Indonesia there are only few researches about household accounting which are published, particularly household accounting implementation in conjugal and extended family owning micro scale businesses. This research purpose is to explain how the implementation of household accounting in conjugal family and extended family owning micro scale businesses using interpretive paradigm. The results of this research suggest that in a conjugal family owning micro scale business household accounting is implemented separately from business accounts. In an extended family owning micro scale business household accounting is implemented in the family but it is dissimilar with the business. Another interesting finding is that wives are trusted by husbands to manage household decision for disposable and small nominal goods like household appliances, and vegetables. For goods with big nominal sum and long term economic age like refrigerator, motorcycle, and car, it is the husbands who are involved in decision making. Values existing in household accounting practice are: trustworthy, religious (not redundant, halal), preventive, visionary, effective, and efficient which become the bases of the practice of household accounting.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/186/051403180 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 11 Jun 2014 11:14 |
| Last Modified: | 21 Oct 2021 01:30 |
| URI: | http://repository.ub.ac.id/id/eprint/107196 |
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