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Ingatan adalah Media: Studi Etnografi Trik Bertahan dan Pencatatan Kondisi Keuangan Seorang Paggade-gadde | Wahyuni | Jurnal Akuntansi dan Bisnis

Ingatan adalah Media: Studi Etnografi Trik Bertahan dan Pencatatan Kondisi Keuangan Seorang Paggade-gadde

Andi Sri Wahyuni, Alviana Nentry

##article.abstract##


Gerai minimarket modern terus bertumbuh di kota-kota hingga desa-desa di Indonesia, tidak terkecuali di Makassar. Wahyuni (2015) menjabarkan fakta adanya kecendrungan penurunan omset dan jumlah usaha kecil dan menengah di masyarakat, seperti warung gadde-gadde di Makassar sejak kehadiran minimarket-minimarket modern. Uniknya, masih ada beberapa pengusaha gadde-gadde yang tetap mampu bertahan hingga hari ini. Penelitian ini, selain melanjutkan penelitian awal Wahyuni (2015), juga bertujuan untuk memahami bagaimana trik-trik yang dilakukan oleh paggadde-gadde yang masih bertahan tersebut dan seperti apa sang paggadde-gadde mencatat kondisi keuangan atas transaksi bisnisnya. Untuk kedua pertanyaan penelitian yang dimaksud, metode etnografi dan studi kasus ditempuh oleh peneliti. Hasil analisis atas transkrip wawancara dan observasi memberikan jawaban bahwa selain mentaktisi harga penjualan, pagdde-gadde juga senantiasa menjaga hubungan baiknya dengan para pelanggan. Internalisasi nilai-nilai luhur mewujud dalam bisnis paggadde-gadde saat melayani pelanggannya. Adapun terkait pencatatan laporan keuangan, paggadde-gadde merasa repot melakukannya, sehingga media terbaik bagi paggadde-gadde untuk menghitung laba yang didapatkan adalah dari ingatannya sendiri.

##article.subject##


paggadde-gadde;bisnis lokal;pencatatan transaksi keuangan;metode etmografi

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DOI: http://dx.doi.org/10.20961/jab.v17i2.227

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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