Creative Accounting Practices in the Perspective of Actors as Managers of Student Activities Units in the Faculty of Economics University Tadulako

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ABSTRACT

The aim of this study is to understand the creative accounting practices that occur in the Tadulako University Faculty of Economics Student Organization environment in compiling the accountability reports through the perspectives of the subject, namely the board of the student organizations. The method used is qualitative with an interpretive approach. The first findings in the study show that Creative Accounting Practice is an option that must be taken by 'fighters' to fight for their 'rights'. Furthermore, Creative Accounting practices are also 'gray' war areas where 'fighters' cannot determine whether their position is right or wrong. They are also faced with a situation that is reversed from common understanding in Accounting where the content must outperform the object, known as the term substance over form. But in reality, the form outperforms the content where the transaction evidence is more important than the content of the accountability report.

KEYWORDS

Creative Accounting, Student Organization, Rights

Cite this paper

M. Ikbal A, Rahayu Indriasari, Jurana, Nurlaela Mapparesa, Muhammad Afdal, Feiby Chintya Dewi. (2021) Creative Accounting Practices in the Perspective of Actors as Managers of Student Activities Units in the Faculty of Economics University Tadulako. International Journal of Economics and Management Systems, 6, 43-48