Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan
Utami, Riski Nur
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Nilai Kearifan Lokal Kesenian Bantengan dalam Implementasi Akuntansi Sopanah, Ana; Hermawati, Adya; Bahri, Syamsul; Utami, Riski Nur; Sulistyan, Riza Bahtiar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.36298

Abstract

Research objective: This study aims to explore local wisdom in Bantengan art and analyze accounting records of transactions that occur during the implementation of Bantengan art. Method/approach: The type of method used is a qualitative method with an ethnomethodological approach, where the author analyzes a culture in the form of the art of "Bantengan," focusing on the "Reality" or the social aspects of everyday life. Results: The results of the study show that Bantengan art contains values ​​of wisdom, including "Nguri-uri Budaya, Guyup Rukun, Modal Sosial." These three values ​​are implemented in the costs for cultural preservation, transparency in financial reporting, and voluntary costs. Implications of the practice: This research has identified local wisdom and successfully traced accounting practices in the bantengan art. Originality/novelty: This research combines the results of local wisdom values ​​with accounting science which has never been done in Bantengan art.
Co-Authors Adya Hermawati Ana Sopanah, Ana Riza Bahtiar Sulistyan Syamsul Bahri