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 obtainedduring harvest. This research method uses a qualitative approach. The results obtained from this study are to ensurefarmers' understanding of accounting profit and economic profit. From the results of accumulated data collection showsthat the understanding of farmers is more to the economy, because according to farmers economic profit is all incomefrom harvest categorized as profit. Conclusion Farmers do not know profit in accounting, but are more familiar witheconomic profit, because it is based on the notion that economic profit is the difference between crop income, comparedto total expenditur.