LABA AKUNTANSI DAN LABA EKONOMI PADA PETANI SAWAH DI DESA BAKUNGAN KECAMATAN LOA JANAN KABUPATEN KUTAI KARTANEGARA

Abstract

The aim of this research is to find out the understanding of farmers on accounting profit and economic profit.
However, farmers do not know accounting profit, bicause they know the finance obtained from the yields obtained
during harvest. This research method uses a qualitative approach. The results obtained from this study are to ensure
farmers' understanding of accounting profit and economic profit. From the results of accumulated data collection shows
that the understanding of farmers is more to the economy, because according to farmers economic profit is all income
from harvest categorized as profit. Conclusion Farmers do not know profit in accounting, but are more familiar with
economic profit, because it is based on the notion that economic profit is the difference between crop income, compared
to total expenditur.