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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Safiera F. Azzahra
Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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EnglishThe Social Construction on Financial Reporting of Small and Medium Scaled Production House Safiera F. Azzahra; Falikhatun Falikhatun
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p01

Abstract

This study investigates the role of financial reporting in small and medium-sized film production houses, focusing on its economic significance and the social construction surrounding its practices. Utilizing a constructivist approach with grounded theory methodology, the research comprises in-depth interviews, observations, and documentation, further analyzed through triangulation. The findings reveal that these production houses view financial reporting as essential for business sustainability, with stakeholder theory explaining the need for both financial and non-financial information to meet internal and external requirements. Specifically, financial reports typically include simple income statements, cash flows, and balance sheets with tangible assets and trade payables, alongside non-financial data. These results offer a foundation for further studies and insights for financial reporting regulations within the film industry. However, the research scope is limited to specific regional practices and a narrow observational timeframe. Keywords: SMEs, production house, grounded theory, financial reporting, business sustainability
Co-Authors Falikhatun Falikhatun