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All Journal Journal of Finance, Economics, and Business Jurnal RAK (Riset Akuntansi Keuangan)
Nungki Kartikasari
University of Mataram
Economics, Econometrics & Finance Social Sciences

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BALE, AWIQ-AWIQ, AND BESIRU: An Ethnography of Sasak Local Wisdom in Sustainable Development Goals Accountability among Housing Developers on Lombok Island Yusli Mariadi; Nungki Kartikasari
Journal of Finance, Economics and Business Vol. 5 No. 1 (2026): Journal of Finance, Economics, and Business (JFEB), 2026
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v5i1.597

Abstract

Technically and normatively oriented models of accounting integration based on the Sustainable Development Goals (SDGs) risk reducing the financial accountability of housing developers to a mere recording mechanism, failing to capture the local meanings and practical rationalities that sustain such practices in everyday life. This article employs a qualitative ethnographic approach, combined with ethnomethodology as an analytical technique, to understand how the local wisdom of the Sasak community on Lombok Island can be read as an interpretive lens on SDG-related financial accountability among housing developers, taking two developers in West Lombok Regency, PT Nata Alam Raya and PT Meka Asia Properti, as illustrative loci. The primary data for this study derive from an in-depth reading of three academic sources on Sasak traditional architecture and settlement Pawitro (2011), Sukawi and Zulfikri (2010), and Sahira et al. (2023) analyzed thematically to trace the meaning of accountability and its links to SDG targets. The findings show that the institutions of awiq-awiq, kemalik, and besiru, the principles of dwelling self-reliance (kemandirian berhuni), and material practices such as belulut have functional counterparts in modern housing-development activities ranging from site feasibility assessment and open-space management to local labor absorption and sustainable material selection that can be explicitly linked to SDG Goals 6, 8, 11, 12, and 15, as well as to specific line items in the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements of developers. This article contributes an interpretive framework that links local-wisdom-based accountability with formal accounting structures, complementing the regulation-based conceptual model developed at the earlier stage of this research.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Nungki Kartikasari; Robith Hudaya; Novia Rizki; Tri Hanani
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
Co-Authors Novia Rizki Robith Hudaya Tri Hanani Yusli Mariadi