Abstract
The purpose of this study is to analyze and make conclusions about the concept of business unity that will be associated with socioemotional wealth and family embeddedness. This study will portray SMEs from the concept of business entity. This study uses Social-Emotional Wealth (SEW) and Family Embeddedness (FE). There are five dimensions in SEW and three dimensions in FE. This research uses qualitative research with the object of research of several food and beverage and batik UKM in Salatiga and Surakarta. The selection of research objects is based on the length of the business and the family's business management. The technique used in this study was an interview with six people as key informants. The results showed that the majority of SMEs in this study had applied the concept of a business entity. The social-emotional wealth approach has a bigger role than the kinship family approach because external factors trigger the development of SMEs in maintaining their business continuity more and internal factors of family members actually reduce company performance because they are prone to conflict and thus costs. that happened was bigger.
Highlights
The purpose of this study is to analyze and make conclusions about the concept of business unity that will be associated with socioemotional wealth and family embeddedness
The results showed that the majority of SMEs in this study had applied the concept of a business entity
The Effect of Organizational Characteristics on the Appointment of Nonfamily Managers in Private Family Firms: The Moderating Role of Socioemotional Wealth
Summary
Usaha Kecil Menengah (UKM) di Indonesia menjadi salah satu dari sekian prioritas dalam pengembangan ekonomi nasional. Penelitian lain yang dilakukan oleh Andhika & Damayanti (2017) serta Irianto (2020) menunjukkan bahwa ada perilaku herding, pengetahuan akuntansi, faktor kemudahan dan sikap berpengaruh positif atas kemauan melakukan pencatatan akuntansi. Peneliti akan menambah literatur akuntansi dengan menggunakan konsep kesatuan usaha melalui pendekatan family embeddedness (FE) dan socioemotional wealth (SEW). Penelitian ini juga berfokus pada pembentukan konsep kesatuan usaha dengan pendekatan family embeddedness perspective (FE) dan socioemotional wealth perspective (SEW) bagi UKM. Penelitian ini diharapkan berbeda dengan penelitian lain karena akan menjelaskan secara deskriptif bagaimana usaha keluarga dapat berkembang karena nilai keluarga yang dipegang dalam kegiatan bisnisnya. Tujuan dalam penelitian ini adalah untuk mengetahui perilaku pelaku UKM yang mampu melangsungkan kegiatan bisnisnya meskipun tidak melakukan pencatatan dan pemisahan keuangan dengan menggunakan family embeddedness perspective dan socioemotional wealth perspective. Hasil penelitian ini diharapkan mampu menambah khazanah literatur akuntansi bagi UKM, memberikan saran bagi pemilik UKM agar dapat melakukan pemisahan keuangan pribadi dengan kegiatan UKM, serta memberikan motivasi supaya pelaku UKM melakukan pencatatan sesuai dengan prinsip akuntansi
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