Nilai Kearifan Lokal Kesenian Bantengan dalam Implementasi Akuntansi
DOI:
https://doi.org/10.22219/jrak.v14i3.36298Keywords:
Bantengan Accounting, Ethnomethodology, Local WisdomAbstract
Research objective: This study aims to explore local wisdom in Bantengan art and analyze accounting records of transactions that occur during the implementation of Bantengan art.
Method/approach: The type of method used is a qualitative method with an ethnomethodological approach, where the author analyzes a culture in the form of the art of "Bantengan," focusing on the "Reality" or the social aspects of everyday life.
Results: The results of the study show that Bantengan art contains values of wisdom, including "Nguri-uri Budaya, Guyup Rukun, Modal Sosial." These three values are implemented in the costs for cultural preservation, transparency in financial reporting, and voluntary costs.
Implications of the practice: This research has identified local wisdom and successfully traced accounting practices in the bantengan art.
Originality/novelty: This research combines the results of local wisdom values with accounting science which has never been done in Bantengan art.
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Copyright (c) 2024 Ana Sopanah, Adya Hermawati, Syamsul Bahri, Riski Nur Utami, Riza Bahtiar Sulistyan
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