Sunaryanto, Suparti, Bety Nur Achadiyah, Fatmawati Zahroh, Tuhardjo, Cipto Wardoyo
In the Indonesian context, the important role of small business can be seen from its contribution in solving various economic and social problems, especially as indicated by the huge number of workforce that it hires and the gross domestic products it produces. This research focuses on exploring what the owners of small business think about accounting information, how they use the information and how they learn the system. By using phenomenological qualitative research design, 12 small business owners were interviewed to collect data related to the research focus. The result shows that all the research participants think accounting information is important for their business, however they have recorded their business transaction in a simple way. They learn the accounting information system both from internal and external sources. © Serials Publications Pvt. Ltd.
Faculty of Economics, Universitas Negeri Malang, Indonesia
