Accounting Perspectives on Local Wisdom: Suwar Suwir as a Contributor to The Community’s Economic Dynamics
DOI:
https://doi.org/10.22219/jrak.v16i1.40672Keywords:
Local Wisdom Accounting, MSME Empowerment, Sustainable Economy, Suwar-SuwirAbstract
Purpose: This research aims to reveal the role of local wisdom in business management and accounting practices in Micro, Small, and Medium Enterprises (MSMEs), with a focus on the production of suwar-suwir as a typical culinary of Jember.
Methodology/approach: This research uses a qualitative approach with a case study method on UD Primadona, one of the oldest producers of shredded voices in Jember. Data was collected through in-depth interviews, direct observation, and document analysis.
Findings: The results of the study show that local wisdom plays an important role in forming a management and accounting system that is in accordance with the socio-cultural context of the local community. Accounting practices at UD Primadona are carried out by prioritizing transparency, employee participation, and simple but routine record-keeping, which reflects community values. This study concludes that the application of local wisdom not only strengthens the cultural identity of MSMEs, but also contributes to business sustainability and regional economic development.
Practical implications: These findings provide important implications for the development of a local culture-based accounting model as a strategy for empowering MSMEs in Indonesia.
Originality/value: The novelty of this research is to examine the role of local wisdom in MSME accounting practices with a specific case study on the production of typical Jember suwar-suwir, which has not been explored much before.
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Copyright (c) 2026 Diana Dwi Astuti, Imanita Septian Rusdianti, Ana Sopanah, Riza Bahtiar Sulistyan
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