Measuring Sustainability Priorities of Micro-Businesses in Indonesia: A Phenomenology-Based AHP Approach
https://doi.org/10.56225/finbe.v4i2.506
Keywords:
Micro-Enterprises, Sustainability, Cash Basis Accounting, Analytical Hierarchy Process (AHP), PhenomenologyAbstract
Micro, Small, and Medium Enterprises (MSMEs), particularly micro-entities, play a vital role in Indonesia’s economy; however, their sustainability is constrained by limited financial reporting practices and low adoption of formal accounting standards. This study aims to identify the most appropriate financial reporting model for micro-enterprises by integrating a phenomenological approach with the Analytical Hierarchy Process (AHP). The qualitative phase employs phenomenology to explore the lived experiences of micro-entrepreneurs regarding financial practices and business continuity, while the quantitative phase uses AHP to determine priority criteria and rank alternative reporting models. Data were collected through in-depth interviews with five micro-entrepreneurs in the informal culinary sector and pairwise comparison questionnaires involving ten respondents (experts and practitioners). The findings reveal that micro-business sustainability is shaped not only by financial considerations but also by practical constraints, cultural values, and religious beliefs. AHP results indicate that Sustainability (49%) is the most important criterion, followed by Convenience (43%) and Compliance (8%). Among the alternatives, the Cash Basis approach ranks highest, outperforming SAK EMKM and Manual Records, as it offers the best balance between ease of use, financial credibility, and operational sustainability. These findings suggest that a pragmatic, context-sensitive accounting approach is more suitable for microenterprises than strictly formal standards. The study concludes that simplified reporting models, such as the Cash Basis, can serve as a transitional framework to enhance financial discipline and improve access to formal finance while aligning with the realities of micro-business operations.
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