Daftar Isi:
  • This research aims to find out the daily behavior of small and medium entrepreneurs in recording transactions and the reasons underlying the behavior of small and medium businesses to record transactions. This study used a qualitative approach etnometodologi study. The research data obtained by direct observation in SMEs, interviews and documentation. The behavior observed is a style of writing to small and medium entrepreneurs. The results showed the existence of differences behavior of writing in the small and medium entrepreneurs. This difference is due to the intentions and motivations are different in each of the small and medium entrepreneurs to do the recording. Keywords : Etnometodologi, behavior, style of writing, SMEs