MEMAKNAI PRAKTIK AKUNTANSI BAGI TOKO ONLINE
Abstract
This study intends to examine the understanding of one of the online batik shops in
Pamekasan for accounting practices and their use in financial management at the batik
shop "R" in Pamekasan. This research focuses on the study of reality that is formed as a
result of experience and subjective empirical views of an individual, therefore this
research is a qualitative study with a phenomenological approach. Based on the results
of the study, it was discovered that the batik shop "R" only made two simple books that
had limited functions to record the flow of goods in and out, and not to record the flow of
funds. In addition, it is known that the manager of the batik shop "R" has not carried out
the separation of store property and private property, as well as an obstacle that arises,
namely the procedure of e-commerce transactions applied by the object opens the
possibility of delayed revenue recognition.
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Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.
In most cases, appropriate attribution can be provided by simply citing the original article, for example:
Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343
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