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All Journal Jurnal Reviu Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Utami, Riski Nur
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Economics, Econometrics & Finance

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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.
Accounting Perspective of Malang Bantengan Culture with an Ethnomethodological Approach Utami, Riski Nur; Sopanah, Ana; Bahri, Syamsul
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.009

Abstract

Purpose: This research aims to uncover the values of local wisdom contained in "Bantengan" and financing in the art of "Bantengan". Methodology: 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" which focuses on "Reality" or the reality of social aspects in daily life. Finding: The results of the study show that the art of bantengan contains the values of wisdom which include "Guyup Rukun" (Togetherness), "Kekang Control" (Guide), and "Paseduluran" (Brotherhood). Implication: The accounting practice in this case the financing of the bantengan does not record or bookkeeping in any form. Funds are sourced from personal money and player dues only. Originality: The novelty of this research lies in the disclosure of the values of local wisdom in the art of Bantengan which is integrated with the practice of non-formal financing without accounting records, which has not been widely studied in the context of ethnomethodology.
Co-Authors Adya Hermawati Ana Sopanah, Ana Riza Bahtiar Sulistyan Syamsul Bahri