Accountability, Transparency, and Ethical Perception in Retail Transaction Rounding

                2022-04-23
              

Published

                15-26
              

Pages

OPEN

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Muh Resa Hidayatullah

Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar

Wa Ode Rayyani

Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar

Abstract

Purpose: This study aims to analyze accountability, transparency, and consumer ethical perception regarding the practice of rounding transaction nominal amounts in modern retail businesses, and to assess the level of consumer acceptance toward this practice.

Research Methodology: A descriptive qualitative case study approach was employed, collecting data through in-depth interviews, observation, and documentation at a modern retail outlet in Makassar, Indonesia. Data were analyzed through data reduction, data display, and conclusion drawing following the interactive model of Miles and Huberman in 2014.

Results: Findings indicate that the store manages rounding surplus through consumer consent, cashier recording, daily reconciliation, and supervisory oversight. Although transparency is supported by standard operating procedures and point-of-purchase information, communication with consumers remains limited.

Conclusions: Rounding practices in modern retail can be ethically accepted when accountability and transparency principles are upheld. Honesty, openness, and fairness in managing change surplus are the primary determinants of consumer trust and acceptance toward the practice.

Limitations: The study is confined to a single modern retail outlet in Makassar with one informant, limiting generalizability to other regions, retail formats, or from the consumer perspective directly.

Contributions: This research enriches the literature on accountability, transparency, and business ethics in managing transaction rounding surplus and offers practical input for retail companies to adopt more open, responsible, and trust-enhancing rounding policies.

Accountability Business Ethics Consumer Perception Modern Retail Transparency

How to Cite

Hidayatullah, M. R., & Rayyani, W. O. . (2022). Accountability, Transparency, and Ethical Perception in Retail Transaction Rounding. Jurnal Teknika Dan Informatika, 2(1), 15-26. https://doi.org/10.52909/jti.v2i1.342

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