IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

DAFTAR ISI
HALAMAN JUDUL ................................................................................................................... ii
HALAMAN PENGESAHAN ...................................................................................................... iii
PERNYATAAN ORISINALITAS SKRIPSI .............................................................................. iv
KATA PENGANTAR ................................................................................................................. v
ABSTRAK ................................................................................................................................... vi
ABSTRACT ................................................................................................................................. vii
DAFTAR ISI ................................................................................................................................ viii
DAFTAR GAMBAR .................................................................................................................... x
DAFTAR TABEL ........................................................................................................................ xi
DAFTAR LAMPIRAN ................................................................................................................ xii
BAB 1 PENDAHULUAN ............................................................................................................ 1
1.1 Latar Belakang .............................................................................................................. 1
1.2 Rumusan Masalah ........................................................................................................ 5
1.3 Tujuan Penelitian ......................................................................................................... 6
1.4 Ringkasan Metode Penelitian ....................................................................................... 7
1.5 Sistematika Penulisan ................................................................................................... 7
BAB 2 TINJAUAN PUSTAKA .................................................................................................. 9
2.1 Penelitian Terdahulu ..................................................................................................... 9
2.2 Landasan Teori ............................................................................................................. 10
2.2.1 Teori Afektif Kebahagiaan (Affective Theories) ................................................. 10
2.2.2 Teori Kesejahteraan Subyektif (Subjective well-being) ...................................... 12
2.2.3 Kinerja Manajerial ................................................................................................ 13
2.2.4 Literasi Akuntansi ............................................................................................... 14
2.2.5 Usaha Mikro, Kecil, dan Menengah (UMKM) ................................................... 14
2.3 Proposisi ....................................................................................................................... 15
BAB 3 METODE PENELITIAN ................................................................................................ 17
3.1 Pendekatan Penelitian.................................................................................................... 17
3.2 Jenis dan Sumber data .................................................................................................. 18
3.4 Periode Penelitian ......................................................................................................... 18
3.5 Teknik Analisis ............................................................................................................. 19
BAB 4 HASIL DAN PEMBAHASAN ....................................................................................... 20

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SKRIPSI ANALISIS MANFAAT LITERASI... SASKIA ANADINE GHASSANI

 IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

4.1 Gambaran Umum Subjek Penelitian ............................................................................ 20

4.2 Interpretasi Hasil dan Pembahasan ............................................................................... 21
4.2.1 Peran Literasi Akuntansi pada Kinerja Manajerial UMKM ................................ 21
4.2.2 Peran Kinerja Manajerial pada Kinerja UMKM ................................................. 23
4.2.3 Manfaat Literasi Akuntansi dan Kinerja Manajerial Pada Kesejahteraan dan
Kebahagiaan Pemilik ........................................................................................... 25
BAB 5 KESIMPULAN DAN SARAN ....................................................................................... 30
5.1 Kesimpulan ................................................................................................................... 30
5.2 Saran dan Keterbatas Penelitian ................................................................................... 31
DAFTAR PUSTAKA .................................................................................................................. 32
LAMPIRAN .............................................................................................................................. 37

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SKRIPSI ANALISIS MANFAAT LITERASI... SASKIA ANADINE GHASSANI

 IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

DAFTAR GAMBAR
Gambar 2.1 Konsep Penilaian Kebahagiaan Affective Theories ......................................... 11

SKRIPSI ANALISIS MANFAAT LITERASI... SASKIA ANADINE GHASSANI

 IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

DAFTAR TABEL
Tabel 3.1 Daftar Narasumber ............................................................................................. 18

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SKRIPSI ANALISIS MANFAAT LITERASI... SASKIA ANADINE GHASSANI

 IR - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

DAFTAR LAMPIRAN
Lampiran A-1 : Hasil Wawancara ............................................................................................... 37
Lampiran A-2 : Pencatatan Penjualan UMKM Jarak Arum ........................................................ 59
Lampiran A-3 : Laporan Rekapitulasi Penjualan dan Laporan Omset Perusahaan ................... 64

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SKRIPSI ANALISIS MANFAAT LITERASI... SASKIA ANADINE GHASSANI