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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Society, Community and Business Development
Kusila Meyrin Rossalia
Universitas Widya Gama
Economics, Econometrics & Finance Education Social Sciences Other

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The Application of Community Accounting for Strengthening the Management of Bantengan Art Preservation Ana Sopanah; Kusila Meyrin Rossalia; Indana Jamila Novianti; Midhatul Khasanah; Mohammad Supriyadi
Journal of Society, Community and Business Development Vol. 3 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v3i2.304

Abstract

This community service program focuses on the challenges faced by the Bantengan art community in Greater Malang, particularly the weak financial management and organizational accountability. This topic was chosen because transparency is considered essential for maintaining the sustainability of traditional arts and enhancing public trust. The method employed was a Community-Based Research (CBR) approach, involving observation, in-depth interviews, focus group discussions, training, and participatory mentoring with community leaders. The main outcomes of this activity include the preparation of a simple cash book, the first monthly financial report, financial SOPs, and organizational restructuring, with an additional achievement of a 20% increase in turnover. These findings demonstrate that community-based accounting practices not only improve financial administration but also strengthen social legitimacy and institutional sustainability. Thus, this program highlights the importance of a simple accounting system rooted in local wisdom to support the preservation and development of traditional arts.
Cultural Accounting in the Ogoh-Ogoh Tradition: A Symbolic Interactionist Approach Kusila Meyrin Rossalia; Ana Sopanah; Syamsul Bahri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2804

Abstract

This study aims to explore the practice of cultural accounting in the Balinese Ogoh-Ogoh tradition by revealing the values of local wisdom that shape the financial management system of the indigenous community. This study uses an interpretive qualitative methodology with a symbolic interactionism approach. The setting of this study was conducted in Banjar Gemeh, Denpasar, Bali, and involved nine (9) main informants determined through purposive sampling techniques. Data collection was carried out through non-participatory observation, semi-structured interviews, and documentation. Data analysis was carried out in five stages: narrative description, interaction process, symbol meaning, division of themes and categories of meaning, and analysis of thoughts, self, and society. The results of the Ogoh-Ogoh tradition research contain local wisdom values of ngayah, menyama braya and Tri Hita Karana. In addition, this study also reveals the accounting financing carried out by the banjar community as a form of social and symbolic accountability to local wisdom values. The value of ngayah is reflected in voluntary participation and awareness in providing funds without imbalance, while menyama braya strengthens solidarity and collective responsibility in financing, and Tri Hita Karana serves as the basis for harmony in managing human, natural, and spiritual resources. These three values influence the way communities organize, allocate, and account for funds socially and symbolically. This study contributes by uncovering symbolic and social accountability embedded in Ogoh-Ogoh cultural financing, beyond technical cost analysis used in prior studies. The novelty of this research lies in emphasizing symbolic interactionism to explain how cultural values shape accounting practices in a local community context. This study highlights the importance of integrating local cultural values into accounting systems to form relevant, contextual, and sustainable practices.
Co-Authors Ana Sopanah Ana Sopanah, Ana Indana Jamila Novianti Midhatul Khasanah Mohammad Supriyadi Syamsul Bahri