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Rijal, Muhammad
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Journal : Economics, Business, Accounting

 1 
Challenges and Strategies of Dayak Entrepreneurs in Modernization: An Accounting Perspective Novriyandana, Rifqi; Damayanti, Ratna Ayu; Said, Darwis; Rijal, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.160

Abstract

Over the years, Dayak groups in Central Kalimantan, especially the Ngaju Dayak tribe, have operated in line with their traditional norms and expertise, preserving their cultural identity in the face of modern challenges. However, the pressures of technology and globalization often impede their ability to maintain business sustainability, creating a complex dynamic between tradition and adaptation. The Ngaju Dayak culture is characterized by robust ideals embedded in everyday life, such as solidarity, reverence for the environment, and cooperation. These traditional values significantly shape their daily lives and extend into their commercial practices. These cultural values deeply influence corporate practices, shaping thought processes and decision-making strategies within their businesses. By adhering to these principles, Ngaju Dayak entrepreneurs foster a sense of trust and collective well-being, which strengthens community bonds and supports business activities. The research methodology employed in this study was qualitative, involving in-depth interviews with 30 informants. The informants were selected based on their involvement in entrepreneurship and their ability to represent the diverse perspectives of the Ngaju Dayak community. The findings reveal that ethnic entrepreneurship among the Ngaju Dayak is intricately linked to both economic factors and enduring cultural values. Their cultural principles not only guide their business practices but also enhance the connection between ethnic entrepreneurship and broader corporate aspirations, ensuring that their businesses remain sustainable while staying true to their cultural heritage. This research underscores the importance of integrating cultural values into modern entrepreneurial strategies to foster resilience and sustainability.
Co-Authors Abasa, Sustrin Abdillah Abdillah Abdul Rahman Abdus Salam, Abdus Adriana Hiariej, Adriana Al Husaini, Muhammad Arief Al Husaini, Muhd Arief Alfina Hidayah Amil Ahmad Ilham Amirin, Amirin Andita Nurul Kurniawati Putri Anggraini, Pitria Annisa Putri Arifuddin Arifuddin Astri nadira, Nur Astuti, Lidya Aziza Fitriah, Aziza Butsiarah Darwis Said, Darwis Dewi, Alya Puspita Dian Safitri Enny Hardi Fauzan Ishlakhuddin Firman Aziz Hendera, Hendera Husaini, Muhd. Arief Al Imkari, Sarty Irsyadunas, Irsyadunas Istiqamah, Nurul Jamilah Jamilah Jeffry Jeffry Kamarullah, Reza Kuswoyo, Indra Laili Dwi Annisa Mardiah, Faijah Marlina Marlina Mashuri Mashuri Masi, Yusman Masnur Masnur Mastuti, Ajeng Gelora Maulida, Sri Mediaty Mira Dharma Susilawaty Morian Saspriatnadi Mughaffir Yunus Muhajir Abd Rahman Muhammad Yunus Muhibuddin Muhibuddin, Muhibuddin Mulyani, Esti Mulyawati, Nina Yuliana Mutmainnah, Heni Mutmainnah, Heny Nadilla, Dhea Nani Nurani Muksin Natsir, Nur Alim Ningsih, Rahmi Dwi Nurmuzayyana, Nurmuzayyana Nurrul Helen Nurul Fathanah Mustamin Nurul Istiqamah Ola Rivai, Andi Tenri Oriana Paramita Dewi Pary, Cornelia Paundu, Ady Wahyudi Putri Ayu Lestari Rahmat Hidayatullah Ratna Amanati Ratna Ayu Damayanti Reja Fahlevi Ridwan, La Rifqi Novriyandana Rifyal, Rifyal Rinaldi Rinaldi Rizal Fauzi Rosmawati Rosmawati Rosmiani, Ni Nengah Safrida Safrida Sahputri, Masri Yanti Sahubauwa, Laila Samputri, Salma Sehuwaky, Nurlaila Sulastri Sulastri Sunarmin, Wa Ode Suryani, R. Lisa Susanti, Marisa Syahrul Usman Syamsurijal Syamsurijal, Syamsurijal Syarif, Asrul Bin Tanniewa, Adam M Thomson Mary, Thomson Tri Yunarni, Baiq Reinalda Wahyu Hidayat Wungo, Supriyadi La Yani, Andi Muhammad Yaqutina Marjani Santosa Zulkarnaim, Zulkarnaim