Analisis Perilaku Akuntansi Pelaku Usaha Mikro Di Kabupaten Batanghari

Dahliana, Kurnia Shindy (2025) Analisis Perilaku Akuntansi Pelaku Usaha Mikro Di Kabupaten Batanghari. S1 thesis, UNIVERSITAS JAMBI.

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Abstract

Penelitian ini menganalisis perilaku akuntansi pelaku usaha mikro di Kabupaten Batanghari menggunakan pendekatan kuantitatif berbasis Theory of Planned Behavior (TPB). Data dikumpulkan melalui kuesioner (Google Forms) dari 100 pelaku usaha mikro. Hasil analisis deskriptif menunjukkan dominasi perilaku akuntansi reaktif-parsial, pencatatan transaksi harian sistematis dan pengakuan manfaat laporan keuangan telah terinternalisasi, namun tidak diimbangi penyusunan laporan komprehensif (laba rugi/arus kas/neraca) maupun peningkatan kompetensi melalui pelatihan. Akibatnya, akuntansi berfungsi sebagai tools of recording, belum menjadi tools of management. Studi ini merekomendasikan pelatihan aplikatif dan pendampingan berkelanjutan untuk transformasi perilaku akuntansi. This study analyzes the accounting behavior of micro businesses in Batanghari Regency using a quantitative approach based on the Theory of Planned Behavior (TPB). Data were collected through questionnaires (Google Forms) from 100 micro-entrepreneurs. The results of descriptive analysis show the dominance of partial-reactive accounting behaviour: systematic recording of daily transactions and recognition of the benefits of financial statements have been internalized, but not matched by the preparation of comprehensive reports (profit and loss/cash flow/balance sheet) or increased competence through training. As a result, accounting functions as a tool of recording, not yet a tool of management. This study recommends applicative training and continuous mentoring for the transformation of accounting behavior.

Type:	Thesis (S1)
Uncontrolled Keywords:	Perilaku akuntansi dan Usaha Mikro
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	Dahliana
Date Deposited:	09 Jul 2025 01:48
Last Modified:	09 Jul 2025 01:48
URI:	https://repository.unja.ac.id/id/eprint/82117

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