The Meaning of Formality and “Cerrek” Accounting: The Perspective of Indonesia Madura MSMEs
This study examines the meaning of accounting formality behind the word “stiff” and Accounting “Cerrek” behind the trail of blessings for the owner of the Al-Barokah Sumenep Madura Indonesia center business. This study uses a qualitative method with a phenomenological approach. The informants of this study are the owners of the Al-Barokah Sumenep Madura Indonesia center. This study found that there is an interpretation of accounting as a formality when it has been done, and the owner feels himself to be stingy in all things. In addition, it was also found that the meaning of discontinuing accounting records was due to a reprimand from his mother, namely “Cerrek” (meaning stingy). The discontinuation of his accounting records resulted in blessings for his business. With the discovery of the meaning of accounting from the Al-Barokah Batik center in Sumenep, Madura, Indonesia, it can be said that it requires a deeper view for the owner regarding accounting records because he has taken a course majoring in accounting and the need for open discussions regarding the benefits and relevance of accounting records to build mutual understanding with other business owners who have used accounting records, the goal is to change negative perceptions into appreciation of the role of accounting in creating blessings and sustainability for MSMEs. In addition, a response from the government is needed to hold socialization and training sessions regarding the function and purpose of accounting records, with the aim of minimizing the impact on MSMEs from this perspective, as found in this study.
Keywords– Accounting, Accountancy, Batik, Indonesia, MSMEs, Phenomenology
