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General understanding of accounting is limited to recording methods and recording techniques In accounting, there are several factors that support the development of accounting, including social, cultural, economic, legal and political in the environment where accounting develops. This research aims to explain how cultural meanings influence the development of the accounting business among tofu and tempe entrepreneurs in Sepande Village. By using a qualitative approach, ethnographic methods, this research aims to understand in depth the relationship between accounting culture and the tofu and tempe business in the village. The research results show that MSME entrepreneurs do not practice accounting records because they are hampered by various factors such as accounting records which are very troublesome and not very important, but they practice accounting based on memory and experience. Culture and characteristics of society are very influential in decision making in business carried out by tofu and tempe entrepreneurs.
Putri et al. (Thu,) studied this question.