Purpose: This study analyzes the accounting practices applied by chili farmers in West Sinjai District and examines the farm financial management undertaken to support business sustainability.
Methodology: A qualitative approach with a phenomenological method was employed. Data were obtained through in depth interviews, observation, and documentation of chili farmers, and were analyzed through data reduction, data display, and conclusion drawing.
Results: The findings show that farmers have applied simple accounting practice through recording capital, expenses, profit, and planning the use of funds for the following period. This recording helps farmers understand their farm's financial condition, control costs, and form a basis for decision making. Business experience and seasonal conditions also influence financial management and farm sustainability, with seasonal change identified as the primary constraint, though farmers continue to rely on experience and financial records to reduce the risk of loss in the following planting season.
Conclusions: Simple accounting practice provides real benefit in managing farm finances, improving capital use efficiency, and helping farmers evaluate business outcomes.
Limitations: This research is limited to chili farmers in West Sinjai District with a limited number of informants.
Contributions: This research provides a picture of simple accounting practice in the agricultural sector that can serve as a reference for farmers and for future research.