Accountability and Social Impact Measurement in Social Enterprise Isna Puring: A Qualitative Study of Managerial Accounting Perspectives

Abstract

This study analyzes accountability practices, methods of social impact assessment, and the use of social and non-financial information in managing Isna Puring as a social enterprise in Batam City. The research used a qualitative approach with a single case study design. The primary data came from several semi-structured interview sessions with the owner of Isna Puring, analyzed through thematic analysis. Data validity was maintained through cross-session consistency checks, a coding audit trail, the presentation of direct quotations, and explicit limitations on claims based on accessible data. The findings show that accountability is carried out through SI APIK recording and manual reports, reporting to the supporting institution, transparency regarding order quantity and price, division of labor, payment based on results, and social commitment to the community. Social impact is assessed informally through skills development, productive engagement, opportunities to earn payment, behavioral change, family responsibility, and skills diffusion. Information regarding members' capabilities, workmanship, production capacity, stock, market trends, social conditions, raw materials, and distribution costs is used in planning and decision-making. The study concludes that accountability practice and non-financial information have functioned managerially, but remain owner-centered and are not yet documented within an integrated system. The findings imply the need for simple social records suited to the capacity of MSMEs.