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LEUIT SEBAGAI SIMBOL KEARIFAN LOKAL Tresnasih, Ria Intani; Lasmiyati, Lasmiyati; Rostiyati, Ani; Merlina, Nina
Paradigma: Jurnal Kajian Budaya Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

Kasepuhan Citorek is centered in Citorek Village, Banten, West Java. The majority of the population are farmers. All harvested produces are only consumed as needed, so the excess rice is stored in a barn called leuit. Rice in leuits can last for more than ten years. This raises the question as to why the rice in leuits can last for so many years. This study aims to find out and explain the customary rules for using crops, the way to store and collect rice to and from leuits, and various aspects related to leuits, i.e. the accompanying traditions, forms, directions, materials, and procedures for making a leuit. This descriptive research used the qualitative approach. Results show that the high durability of rice stored in leuits is due to not only the leuit structure and shape, but also the prevailing rules for planting, harvesting, storing, and taking rice to and from a leuit. Moreover, there are also traditions such as rejecting reinforcements, taboos, and special prayers. In this way, the "correct" treatment and quality of rice are ensured from the start so that the rice stored in a leuit can last for years.
FROM TRADITION TO TRANSFORMATION: A REVIEW OF MODERN CORPORATE BUDGETING APPROACHES Lasmiyati, Lasmiyati
Gema Kampus IISIP YAPIS Biak Vol 20 No 2 (2025): "Gema Kampus" IISIP YAPIS Biak
Publisher : IISIP YAPIS BIak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52049/gemakampus.v20i2.498

Abstract

This literature review explores the transformation of corporate budgeting approaches from traditional to modern frameworks. Conventional budgeting, once dominant for its control and predictability, is increasingly challenged by rapidly changing business environments. In contrast, modern approaches such as performance-based, flexible, rolling, and risk-based budgeting offer agility and strategic alignment. The study synthesizes findings from global and regional literature to identify key shifts, implementation challenges, and financial implications. It highlights the importance of adaptive budgeting systems in improving cost efficiency, responsiveness, and financial resilience. The review concludes that while traditional budgeting retains certain merits, transformative approaches are essential in dynamic economic contexts. Furthermore, this review serves as a foundation for organizations to critically evaluate their financial planning systems and adopt best practices suited for contemporary challenges.