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All Journal Widya Akuntansi dan Keuangan
Putu Eka Wati
Undiksha
Religion Economics, Econometrics & Finance Social Sciences

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PERSEPSI LABA PEDAGANG KELONTONG PASAR RAKYAT BANYUASRI Putu Eka Wati; Ni Wayan Yulianita Dewi; Putu Ria Astria
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3501

Abstract

Abstract : The purpose of this study is to describe the meaning of profit according to grocery traders in the Banyuasri People's Market, Buleleng Regency. The selection of grocery traders in the Banyuasri People's Market in this study was based on the close relationship between the profession of grocery traders, with money and society. The profession of a grocer, money and society is an endless circle. All three are interrelated and related in various circles of life. There is a tool that brings the two parties together, namely "Money". It keeps rolling and doesn't stop. Exploring profit-related information is important to do before implementing standards, given the minimal knowledge possessed by traders in Banyuasri Market regarding financial reports, due to different understandings of profit, even though profit is the central point of business activity. The paradigm in this study uses an interpretive paradigm. The data analysis method uses the philosophy of hermeneutic intentionalism. Intentional hermeneutics is used in this study, because the researcher seeks to interpret and explore the meaning in the text or spoken language of the informants and the thoughts of the informants. The result of this study is that the informants perceive profit as material gain, spiritual gain and spiritual satisfaction benefit.
Nilai Budaya Kearifan Lokal Tri Hita Karana Dalam Penentuan Harga Jual (Studi Etnometodologi Pada Pedagang Buah-Buahan Pasar Banyuasri Putu Eka Wati; Ni Wayan Yulianita Dewi; Putu Ria Astria
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.4898

Abstract

Abstract: The study of accounting practices in local wisdom is always interesting to research. Understanding that every activity requires accounting, based on a version that is appropriate to the culture and beliefs of the local community. Pricing is used as a bridge by sellers to achieve maximum material profits by keeping costs as low as possible. As a result, price wars are a familiar sight today. There is no longer any togetherness and brotherhood among the sellers from the sales activities carried out. The aim of this research is to reveal the cultural values of local wisdom contained in determining the selling price of fruit, which is implemented by Banyuasri Market traders based on the local wisdom values of Tri Hita Karana. Data analysis uses the hermeneutic analysis method of intentionalism. Based on the findings in this research, the reality of selling prices implemented by fruit traders at Banyuasri Market depicts a complete form of selling price and is based on the values of the Tri Hita Karana philosophy. The elements of material values (not wealth), the value of submission to the Creator, the value of environmental preservation, and the value of togetherness between fellow humans or traders are a unified whole that cannot be separated.
Co-Authors Ni Wayan Yulianita Dewi Putu Ria Astria