Accounting from Chinese Entrepreneur Perspectives

Ihsanul Windasari, Puji Handayati, Cipto Wardoyo

Abstract


This research aims to describe the meaning of accounting on Chinese businessperson perspective. It was conducted at Chinese beekeeping in Malang Regency. Observations, interviews, and documentations were used as data collection technique on this study. This study is qualitative research with phenomenology approach focusing on thought, individual and society as the object of analysis. It was interesting to determine how Chinese entrepreneurs perceive accounting since many entrepreneurs believe Chinese entrepreneurs can be relied on. This study contended that Chinese entrepreneurs see accounting as (1) information; (2) calculation (decision based); and (3) accountability.

Keywords


Accounting Interpretation, Chinese, Entrepreneur, Small and Medium-Sized Enterprises (SMEs)

Full Text:

PDF

References


Goxe, F. (2012). Innovation with “Chinese” characteristics? Reflecting on the implications of an ethnic-based paradigm of management and innovation. Prometheus (United Kingdom), 30(2), 155-168.

Guang. (2009). Rahasia kaya dan sukses pebisnis Tionghoa. Yogyakarta: Andi Publisher.

Jacobs, K. (2002). Exploring accounting presence and absence: Case Studies from Bangladesh. Accounting, Auditing & Accountability Journal, 15(2), 143-161.

Mulyani, A. S., Nurhayaty, E., & Miharja, K. (2019). Penerapan pencatatan dan laporan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat, 2(2), 219-226.

Suwanto, W. L., Niswatin, & Rasuli, L. O. (2016). Makna Akuntansi Dalam Perspektif Pedagang Bakso “AREMA” Perantauan di Kota Gorontalo. Jurnal Akuntansi Aktual, 3(4), 282-289.

Suhartini, D., & Renanta, J. A. (2007). Pengelolaan keuangan keluarga pedagang etnis Cina. Jurnal Riset Ekonomi Dan Bisnis, 7(2), 70-81.

Tarmidi, L. T., & Gammeltoft, P. (2008). The characteristics of China’s multinationals in the manufacturing sector operating in Indonesia. Paper presented at the Conference “’Emerging Multinationals’: Outward Foreign Direct Investment from Emerging and Developing Economies”, Copenhagen, Denmark.

Zuhdi, R. (2011). Makna informasi akuntansi sebagai dasar pengambilan keputusan bisnis usaha kecil dan mikro (UKM). Jurnal Akuntansi Multiparadigma, 2(3), 446-458.

Wahid, M. I. Y. H., Handayati, P., & Firmansyah, R. (2020). Reporting biological assets on SAK-ETAP perspective (A case study on dairy cattle farming in dairy farming in Oro-Oro Ombo Village, Batu City). International Journal of Accounting & Finance in Asia Pasific, 3(3), 58-68.




DOI: https://doi.org/10.32535/ijabim.v5i3.983

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Ihsanul Windasari, Puji Handayati, Cipto Wardoyo

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by : 

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:
+62 341 366222
Email: journal.ijabim@gmail.com (Administrator), 
           ijabimeditor@ejournal.aibpm.org (Editorial)
Website: http://www.ejournal.aibpm.org

Supported by: Association of International Business & Professional Management 

If you are interested to get the journal subscription you can contact us

ISSN 2614-7432 (Print)
ISSN 2621-2862 (Online)

DOI: Prefix 10.32535 by CrossREF

International Journal of Applied Business and International Management (IJABIM) INDEXED:

  

    

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.