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Makna Laba Bagi Pengrajin Tenun: Studi Etnometodologi Lilis Kurniati; Ayudia Sokarina
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i2.36228

Abstract

Penelitian ini bertujuan  mengungkap makna laba berdasarkan persepsi pengrajin tenun khas Pringgasela. Penelitian menggunakan pendekatan etnometodologi dan dilakukan melalui observasi partisipan selama tiga bulan, wawancara mendalam, dan dokumentasi. Dalam penelitian ada sepuluh informan yang terlibat dari dua lokasi yang berbeda di desa Pringgasela Timur. Teknik analisis yang dilakukan melalui analisis Indeksikalitas, Refleksifitas dan Aksi Kontekstual. Hasil penelitian ini menemukan bahwa laba dimaknai sebagai keberlangsungan tradisi, kecukupan dalam memenuhi kebutuhan dasar, kebanggaan atas pengakuan sosial, stabilitas usaha, serta kontribusi terhadap komunitas sekitar. Pengrajin menempatkan pentingnya warisan budaya dan keberlanjutan produksi di atas akumulasi keuntungan material. Hasil penelitian ini menegaskan bahwa pemaknaan laba di Pringgasela sangat kontekstual dan tidak dapat dipahami melalui konsep laba konvensional. Temuan ini merekomendasikan pentingnya pendekatan holistik dalam pengembangan industri tenun tradisional yang menghargai nilai budaya lokal, memperkuat komunitas, dan memfasilitasi pemberdayaan ekonomi berkelanjutan.
The Margaridation of Household Accounting by Patriacial Ideology: A Phenomenological Study M Iqbal Fansyuri; Ayudia Sokarina
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p09

Abstract

This study aims to explore the meaning of household accounting using an interpretive paradigm and a phenomenological approach. Data were collected through in-depth interviews with individuals who have lived a household. Data analysis was carried out through the stages of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The results of the study indicate that household accounting practices are marginalized due to the dominance of patriarchal ideology that places men as the main authority holders in the family. Based on the reflective awareness of informants, household accounting has two meanings: material and immaterial. The material meaning refers to the double burden of housewives in managing finances and domestic work, while the immaterial meaning includes psychological pressure, limitations in decision-making, and belief in sustenance from God. This study contributes to the development of accounting theory by showing that household accounting is a practice that is full of ideological values, so it reflects more social and emotional pressure than just a technical tool for financial management and decision-making. Keywords: Household Accounting; Phenomenology; Accounting Ideology; Financial Management.