Reveal meaning and farmsmall Business Accounting Information Intihanah,Mulyati Akib,Wa Ode Meltyna Maulid
University Halu Oleo
Abstract
This study aims to determine the meaning and form of small business accounting information. The data used in this study are qualitative and phenomenological data. The data isin the form in-depth interviews with four informants and observations. The data analysis method used in this study is a phenomenological approach. The results of this study indicate that each informant has a different perception of accounting. The first informant considers that accounting is a process of recording in company finances because accounting for small bussines has not been studied in school. According to the second informant, accounting equates to receipts and does not do physical financial records. The third informant of accounting is the study of planning, calculation, evaluation, and financial auditing however, does not perform physical financial records. The fourth informant considers that accounting is only used in banks, not for sellers in small businesses. Accounting practice is carried out in the form of memory, intuition and belief.
Keywords: Meaning Of Accounting, Accounting Practices, Street Vendors, Phenomenology
