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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL EKSBIS
Djasuli, Mohamad Djasuli
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Economics, Econometrics & Finance

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M Keris Sumenep Sebagai Alat Akuntansi Kultural : Penilaian, Pencatatan, dan Pengelolaan Warisan Budaya: Keris sumenep,Akuntansi kultural, Penilaian, Pencatatan, dan Pengelolaan Mery, MeryPutriFaradina; Djasuli, Mohamad Djasuli
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This research aims to explore the meaning of "Accounting" in the practices of Sumenep keris craftsmen with a focus on cultural values, mindset, lifestyle and community beliefs. Qualitative ethnographic methods were used in three craftsman centers, namely Saronggi, Bluto, and Lenteng. His findings highlight the "Cultural Accounting" model of the first keris craftsmen, assessment is based on the religious philosophy "Sustenance is not mathematics that must be calculated" and accounting is understood as "Knowledge". Second, simple recording which is different from conventional accounting. Third, the management reflected in bookkeeping is not like ordinary accounting reports. The results show that there is a distinctive accounting model of keris craftsmen which is inseparable from local culture, making a significant contribution to accounting practice.
Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025) Sari, Ratna Puspita; Oktaviana, Rosida Dwi; Athaillah, Ujung Imrhon; Djasuli, Mohamad Djasuli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23278

Abstract

This study aims to analyze the effectiveness and accountability of regional financing in Surabaya City during the 2020–2024 period, as well as the relationship between the two in public financial management. A descriptive quantitative approach was employed using effectiveness ratio analysis and accountability scoring. The results show that financing effectiveness fluctuated within a range of 72.4% to 108.2%, while accountability consistently improved from a score of 17 to 24 (very good category). The findings indicate that the two variables do not move linearly, as accountability remained high despite a temporary decline in effectiveness. This suggests a misalignment between performance and administrative accountability in regional financial management. The study highlights that accountability functions as a prerequisite for legitimacy but does not automatically ensure performance effectiveness. Therefore, a comprehensive evaluation of regional finance should simultaneously consider both dimensions to provide a more holistic assessment.
Co-Authors Athaillah, Ujung Imrhon Mery, MeryPutriFaradina Oktaviana, Rosida Dwi Ratna Puspita Sari, Ratna Puspita