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From Traditional-Ritual Activities to Financial Report: Integrating Local Wisdom in Bantengan Financial Bookkeeping

Author

Listed:
  • Ana Sopanah

    (Faculty of Economics and Business, Universitas Widya Gama, Malang 65142, Indonesia)

  • Adya Hermawati

    (Faculty of Economics and Business, Universitas Widya Gama, Malang 65142, Indonesia)

  • Syamsul Bahri

    (Faculty of Economics and Business, Universitas Widya Gama, Malang 65142, Indonesia)

  • Imanita Septian Rusdianti

    (Faculty of Economics and Business, Universitas Terbuka, Jakarta 13230, Indonesia)

Abstract

This study examined the integration of cultural accounting in the conservation of a traditional performing art called Bantengan in Malang Raya, Indonesia, that is rich in local wisdom and spiritual values. The study focused on exploring the values of local wisdom contained in Bantengan and analyzing accounting records in its financing, especially post-COVID-19 pandemic. Using a qualitative approach with an ethnomethodological paradigm, data were collected through observation, in-depth interviews, and documentation from the Sukopuro Bantengan Association. This study revealed the importance of accountability in the management and conservation of traditional arts to ensure transparency, sustainability, and relevance of cultural values in an ever-evolving social context. Accounting, often associated with technical aspects, in this context also reflects humanistic and cultural values. The findings of this study are expected to provide a new perspective in the field of cultural accounting, especially related to the conservation and development of traditional arts in Indonesia, as well as provide a useful framework for the management of cultural assets in other regions that have similar contexts.

Suggested Citation

  • Ana Sopanah & Adya Hermawati & Syamsul Bahri & Imanita Septian Rusdianti, 2024. "From Traditional-Ritual Activities to Financial Report: Integrating Local Wisdom in Bantengan Financial Bookkeeping," JRFM, MDPI, vol. 17(12), pages 1-15, November.
    • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:12:p:529-:d:1527218
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    References listed on IDEAS

    as
    1. Mallika Tamvada, 2020. "Corporate social responsibility and accountability: a new theoretical foundation for regulating CSR," International Journal of Corporate Social Responsibility, Springer, vol. 5(1), pages 1-14, December.
    2. Subhash Abhayawansa & Carol A. Adams & Cristina Neesham, 2021. "Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(4), pages 923-945, March.
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