Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo)

Tiswiyanti, Wiwik; Desriyanto, Desriyanto; Sari, Rizki Yuli

doi:10.35706/acc.v3i02.1486

Cited by 3 publications

(3 citation statements)

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“…Traders need to keep records as a form of supervision of their financial transactions and as a way to monitor their financial condition. This role gives accounting the opportunity to be involved in every decision-making process (Tiswiyanti et al, 2018). However, in recording practice, not many traders carry out complete accounting records, they only carry out simple records.…”

Section: Implementation Of Accounting By Traveling Tradersmentioning

confidence: 99%

Meaning Accounting from a Travel Trader's Point of View

Anastasya Dyah Lestari Putri,

Ayudia Sokarina

2024

FJMR

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This research aims to reveal the meaning of accounting from the perspective of traveling traders. This research uses a qualitative research method with a phenomenological approach. Data collection techniques use observation, interviews and documentation. The informants in this research are traveling traders who carry out their business in the Karang Baru neighborhood, Kebun Sari Village, Ampenan District. The data analysis stages consist of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The research results showed that the informants did not keep financial records of their businesses. The two informants only used their minds to determine the profit or loss of their business. Researchers found, based on the in-depth awareness of traveling traders, profits were interpreted as economic and non-economic. The economic meaning is savings or reserves used to meet the family's daily economic needs and as business capital. Meanwhile, the non-economic meaning is a transcendent meaning in the form of inner satisfaction and gratitude for the blessings of sustenance given by God in their efforts. This research provides an explanation of the recording accounting practices used by traveling traders and explains the meaning of profit from the perspective of traveling traders.

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Section: Implementation Of Accounting By Traveling Tradersmentioning

confidence: 99%

Meaning Accounting from a Travel Trader's Point of View

Anastasya Dyah Lestari Putri,

Ayudia Sokarina

2024

FJMR

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“…Menurut Tiswinyanti,Wiwik, Dkk, (2018), hermeneutika merupakan teknik untuk mengerti, bagaimana seseorang menginterpretasikan suatu fenomena dan menyajikannya dalam deskripsi yang digunkan untuk memahami bagaimana suatu subjek mengungkapkan cara pandang Accounting 2(1) 2020 | 1-17 mereka terhadap suatu hal dan perilaku sesuai dengan perspektif pemikiran mereka. Sebuah analisis juga dapat menggunkan hermeneutika sebagai tekniknya.…”

Section: Hermeneutikaunclassified

Persepsi Pedagang Kaki Lima di Pasar Tradisional Mengenai Keuntungan

Kirana

Ryketeng

2021

BIJAC

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This paper discusses how the street vendors’s profit perception and the way to determine profit at Pasar Tradisional Limbung, Kabupaten Gowa. This research is qualitative descriptive research that uses hermeneutic approach as an analytical method. The result of this research indicates that the street vendor has various perceptions and mathematically different way to determine profit with accounting calculation system. The results of the research obtained four profit perceptions those are “The Material Profit” or cash profit is the profit that used for fulfilling personally economic family’s needs. “The Benefits of Inner Satisfaction” is the profit when they can share “their income” with their family and look their family’s happiness. “The Spiritual Advantage” is profit that refer to informant’s habitual that always to be thankful to God for all the sustenance they get. Other than that, the way of the street vendor to determine profit sometimes they missed one of the components of profit calculation such as labor cost or overhead costs.Penelitian ini membahas bagaimana persepsi Pedagang Kaki Lima (PKL) mengenai keuntungan beserta cara Pedagang Kaki Lima (PKL) menentukan laba atau keuntungan di Pasar Tradisional Limbung Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan pendekatan hermeneutika sebagai metode analisisnya. Hasil penelitian ini mengindikasikan bahwa Pedagang Kaki Lima (PKL) mempunyai persepi dan cara perhitungan laba atau keuntungan yang bervariasi dan berbeda secara matematis dengan perhitungan dalam ilmu akuntansi. Hasil penelitian diperoleh empat persepsi “keuntungan” yaitu: “Keuntungan materi” atau keuntungan dalam bentuk uang yaitu keuntungan berupa uang yang digunakan untuk memenuhi kebutuhan ekonomi keluarga mereka secara pribadi. “Keuntungan kepuasan batin” yaitu keuntungan ketika mereka bisa berbagi dengan anggota keluarga dan melihat keluarga mereka bahagia. “Keuntungan spiritual” yaitu keuntungan yang merujuk kepada perilaku informan yang selalu bersyukur kepada Tuhan Yang Maha Esa atas rezeki yang mereka dapatkan. Selain itu, cara pedagang kaki lima (PKL) dalam perhitungan keuntungan sering kali melewatkan satu komponen perhitungan keuntungan baik biaya tenaga kerja maupun biaya overhead.

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“…Studies of the concept of price and profit in transactions Banten with an ethnographic approach [9], then the meaning of profit is also studied through an Islamic view but with Islamic phenomenology as the analytical knife [10]. Subsequent research explores the meaning of profit through a hermeneutic lens [11]. The meaning of profit is also studied through a literature review [12], and the meaning of profit has also been studied through intentional hermeneutics [13].…”

Section: Introductionmentioning

confidence: 99%

A Tauhidic Phenomenology Study of the Meaning of Profit

Faizzah,

Nawangsari,

Junjunan

2023

IJRACS

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This study seeks to investigate the meaning of profit as expressed in a local trader stall, which sells a set of food, consisting seventeen types of side dishes, and drinks for a very low price while applying Islamic values in its selling practices. This research employed a qualitative study with a phenomenological tauhid approach as its analytical tool. Data collection for this research was obtained through in-depth interviews. The study results indicate that the owner of food stall considers the meaning of profit to be vast and not limited to financial or material gain. Profit can take the form of enjoyment, sufficiency, and the fulfillment of a servant's prayer by Allah SWT. This is different from the concept of profit in general, which is the difference between the total amount of revenue generated as a result of transactions and the total costs associated with that revenue. This is an open-access article under the CC-BY-SA license

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Pemahaman Makna Laba dan Penentuan Laba Bagi Pedagang Kaki Lima (Depan Kampus Universitas Jambi Mendalo)

Cited by 3 publications

References 0 publications

Meaning Accounting from a Travel Trader's Point of View

Meaning Accounting from a Travel Trader's Point of View

Persepsi Pedagang Kaki Lima di Pasar Tradisional Mengenai Keuntungan

A Tauhidic Phenomenology Study of the Meaning of Profit

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