Implementasi Praktik Akuntansi dan Kecukupan Informasi Bisnis dalam Pengambilan Keputusan Usaha Dagang di Pasar Lemabang Kota Palembang

ABSTRACT

This study aims to determine the form of application of accounting practices and the adequacy of business information in making decisions used in trading business for traders in the Lemabang market, Palembang city by using qualitative methods. The data used in this study is primary data with data collection techniques by interview. The subjects in this study are traders who have implemented accounting practices in their business. The validity of the data is done by triangulation. Data analysis technique uses an interactive model from Miles and Huberman. The results showed that on average traders kept simple bookkeeping using two books that were used to record expenses and income, and after the bookkeeping was done, the results would be totaled and later used as capital. The results of the study show that traders already have adequate information in running their business. The results of the study show that in making decisions, the role of the family is needed in it.

Keywords: Accounting Practice, Adequacy of Business Information, Decision Making