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Abstract
This research describe Aquarimba's profit management is when it fails and starts its business from scratch. This research uses qualitative case study approach because this study measures the depth of earnings management carried out by Aquarimba. The validity test will be carried out with a time triangulation test, namely the researcher will compare the data that has been obtained at different times. All of the net profit earned by Aquarimba is used for building and adding assets every month. The purpose of accelerating development carried out by Aquarimba is to achieve its target where in the next three years Aquarimba will create a tissue culture that is expected to facilitate work, increase income and profits and focus on Aquarimba's short term goal of becoming the main supplier of aquatic plants.
Abstrak
Penelitian ini bertujuan untuk mendeskripsikan pengelolaan laba Aquarimba ketika mengalami kegagalan dan memulai usahanya dari awal. Penelitian ini menggunakan pendekatan kualitatif studi kasus karena untuk ini mengukur kedalaman atas pengelolaan laba yang dilakukan oleh Aquarimba. Uji keabsahan menggunakan triangulasi waktu dengan membandingkan data yang telah diperoleh dari waktu yang tidak sama. Sebagian besar laba yang didapatkan oleh Aquarimba dialokasikan pada pembangunan serta penambahan aset. Dengan tercapainya pembangunan maka secara langsung mendukung Aquarimba dalam mencapai mimpinya yaitu membuat kultur jaringan (kuljar) yang akan memudahkan semua pekerjaan, menaikkan laba dan menjadi supplier utama tanaman aquatic.
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Copyright (c) 2023 Ismayantika Dyah Puspasari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Prakoso W. Strategi UMKM Menguasai Pasar 2020.
- Borneo R. Original habitat of bucephalandra aquatic plant from borneo. 2020.
- Chakraborty SK, Kurien V, Singh J, Athreya M, Maira A, Aga A, et al. Management Paradigms Beyond Profit Maximization. Vikalpa J Decis Makers 2004;29:97–118. doi: doi: 10.1177/0256090920040308
- Brigham EF, Ehrhardt MC. Financial Management. 11th ed. Singapore: South Western Cengage Learning; 2005.
- Cresswell, John W.; Poth CN. Qualitative Inquiry & Research Design: Choosing Among 5 Approaches. 4th ed. SAGE; 2016.
- Tomaszewski LE, Zarestky J, Gonzalez E. Planning Qualitative Research: Design and Decision Making for New Researchers. Int J Qual Methods 2020;19:160940692096717. doi:10.1177/1609406920967174.
- Puspasari ID, Puspita E, Paramitha DA. Cinta UMKM : Sadar Sepenuhnya Atau Setengah-Setengah(?), Surabaya: 2017.
- Triyuwono I. Konsep Transendental Tradisi Islam Untuk Metodologi Penelitian Akuntansi, Bisnis dan Ekonomi. J Bisnis Strateg 2003;12:77–88.
- Ismayantika Dyah Puspasari, Zulistiani Z. Peraturan Perpajakan PP Nomor 23 Tahun 2018 sebagai Suntikan Hormon bagi Pelaku UMKM (?). J Nusant Apl Manaj BISNIS 2020;5:113–21. doi: 10.29407/nusamba.v5i2.14725.
- Tran MD, Dang NH. The Impact of Ownership Structure on Earnings Management: The Case of Vietnam. SAGE Open 2021;11:215824402110472. doi:10.1177/21582440211047248.
- Gao SS, Sung MC, Zhang J. Risk management capability building in SMEs: A social capital perspective. Int Small Bus J Res Entrep 2013;31:677–700. doi: 10.1177/0266242611431094.
- Panda AK, Nanda S, Panda P. Working Capital Management, Macroeconomic Impacts, and Firm Profitability: Evidence from Indian SMEs. Bus Perspect Res 2021;9:144–58. doi: 10.1177/2278533720923513.
- Mansion SE, Bausch A. Intangible assets and SMEs’ export behavior: a metaanalytical perspective. Small Bus Econ 2020;55:727–60. doi: 10.1007/s11187-019-00182-5.
- Mohanty B, Mehrotra S. Relationship between Liquidity and Profitability: An Exploratory Study of SMEs in India. Emerg Econ Stud 2018;4:169–81. doi: 10.1177/2394901518795069.
References
Prakoso W. Strategi UMKM Menguasai Pasar 2020.
Borneo R. Original habitat of bucephalandra aquatic plant from borneo. 2020.
Chakraborty SK, Kurien V, Singh J, Athreya M, Maira A, Aga A, et al. Management Paradigms Beyond Profit Maximization. Vikalpa J Decis Makers 2004;29:97–118. doi: doi: 10.1177/0256090920040308
Brigham EF, Ehrhardt MC. Financial Management. 11th ed. Singapore: South Western Cengage Learning; 2005.
Cresswell, John W.; Poth CN. Qualitative Inquiry & Research Design: Choosing Among 5 Approaches. 4th ed. SAGE; 2016.
Tomaszewski LE, Zarestky J, Gonzalez E. Planning Qualitative Research: Design and Decision Making for New Researchers. Int J Qual Methods 2020;19:160940692096717. doi:10.1177/1609406920967174.
Puspasari ID, Puspita E, Paramitha DA. Cinta UMKM : Sadar Sepenuhnya Atau Setengah-Setengah(?), Surabaya: 2017.
Triyuwono I. Konsep Transendental Tradisi Islam Untuk Metodologi Penelitian Akuntansi, Bisnis dan Ekonomi. J Bisnis Strateg 2003;12:77–88.
Ismayantika Dyah Puspasari, Zulistiani Z. Peraturan Perpajakan PP Nomor 23 Tahun 2018 sebagai Suntikan Hormon bagi Pelaku UMKM (?). J Nusant Apl Manaj BISNIS 2020;5:113–21. doi: 10.29407/nusamba.v5i2.14725.
Tran MD, Dang NH. The Impact of Ownership Structure on Earnings Management: The Case of Vietnam. SAGE Open 2021;11:215824402110472. doi:10.1177/21582440211047248.
Gao SS, Sung MC, Zhang J. Risk management capability building in SMEs: A social capital perspective. Int Small Bus J Res Entrep 2013;31:677–700. doi: 10.1177/0266242611431094.
Panda AK, Nanda S, Panda P. Working Capital Management, Macroeconomic Impacts, and Firm Profitability: Evidence from Indian SMEs. Bus Perspect Res 2021;9:144–58. doi: 10.1177/2278533720923513.
Mansion SE, Bausch A. Intangible assets and SMEs’ export behavior: a metaanalytical perspective. Small Bus Econ 2020;55:727–60. doi: 10.1007/s11187-019-00182-5.
Mohanty B, Mehrotra S. Relationship between Liquidity and Profitability: An Exploratory Study of SMEs in India. Emerg Econ Stud 2018;4:169–81. doi: 10.1177/2394901518795069.