Akuntansi Embongan: Internalisasi Nilai Pancasila dalam Merawat Keberlanjutan Bisnis Warung Kopi
DOI:
https://doi.org/10.18196/jati.v7i2.23689Keywords:
Akuntansi Embongan, Fenomenologi, Kearifan Lokal, Nilai Pancasila.Abstract
Penelitian ini bertujuan untuk mengungkap bagaimana pemilik usaha warung kopi dapat mempertahankan keberlanjutan usahanya dari perspektif akuntansi dan nilai-nilai Pancasila. Penelitian ini menggunakan metode kualitatif, dengan pendekatan fenomenologi. Informan yang dipilih untuk penelitian ini adalah tiga orang pemilik warung kopi di kota Surabaya. Hasil penelitian menunjukkan bahwa pemilik usaha warung kopi jalanan memanfaatkan berbagai strategi untuk menjaga keberlangsungan bisnisnya. Strategi tersebut meliputi pengelolaan keuangan yang sederhana, juga membangun hubungan baik dengan pelanggan dan komunitas lokal. Selain itu, penelitian ini menemukan bahwa nilai-nilai Pancasila, seperti ketuhanan, kemanusiaan, persatuan, gotong royong serta keadilan sosial memainkan peran penting dalam membentuk budaya bisnis yang inklusif dan berkelanjutan. Para pemilik usaha warung kopi menanamkan nilai-nilai ini dalam praktik bisnis sehari-hari, yang tidak hanya memperkuat hubungan dengan pelanggan tetapi juga dengan masyarakat sekitar. Penelitian ini berkontribusi untuk memperkaya literatur tentang akuntansi dan bisnis, sekaligus menyoroti pentingnya nilai-nilai Pancasila dalam mempertahankan usaha mikro di Indonesia. Temuan ini memberikan wawasan baru tentang bagaimana nilai-nilai lokal dapat diintegrasikan dalam praktik bisnis untuk mendukung keberlanjutan ekonomi di tingkat mikro.References
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