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

Ana Sopanah (), Adya Hermawati, Syamsul Bahri and Imanita Septian Rusdianti
Additional contact information
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

JRFM, 2024, vol. 17, issue 12, 1-15

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.

Keywords: bantengan accounting; local wisdom; culture; financial records; arts (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/1911-8074/17/12/529/pdf (application/pdf)
https://www.mdpi.com/1911-8074/17/12/529/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jjrfmx:v:17:y:2024:i:12:p:529-:d:1527218

Access Statistics for this article

JRFM is currently edited by Ms. Chelthy Cheng

More articles in JRFM from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().