Uncovering Creative Accounting Practices in MSMEs from the Perspective of Ethics and Professional Compliance

Joanna Azmi Alyssa Dewi; Elga Yulindisti; Rusliyawati Rusliyawati; Marjono Marjono

doi:10.55927/fjst.v4i9.247

Authors

Joanna Azmi Alyssa Dewi Universitas Tanjungpura
Elga Yulindisti Universitas Tanjungpura
Rusliyawati Rusliyawati Universitas Tanjungpura
Marjono Marjono Institut Bisnis dan Ekonomi

DOI:

https://doi.org/10.55927/fjst.v4i9.247

Keywords:

Creative Accounting, MSMEs, Professional Ethics, Professional Compliance, Financial Reports

Abstract

This study investigates creative accounting practices among MSMEs in Pontianak, focusing on ethical and professional compliance aspects. Using a qualitative descriptive approach with case studies on five MSMEs, data were collected through interviews and financial document analysis. Findings reveal that revenue timing shifts and cost manipulation are common, driven by pressure to maintain company image. These practices reflect limited ethical awareness and weak compliance with accounting standards, highlighting the need for stronger education and regulatory oversight to promote transparent and accountable financial reporting.

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