Traditional Accounting Practices in The Financial Management of The Jaranan Rogo Jati Putro Community  in Sidowarek Ngoro Village

Yola Nindy Aprillia; Nur Anisah

doi:10.55506/icdess.v3i1.164

Authors

Yola Nindy Aprillia ITEBIS PGRI Dewantara Jombang
Nur Anisah ITEBIS PGRI Dewantara Jombang

DOI:

https://doi.org/10.55506/icdess.v3i1.164

Keywords:

traditional accounting, social trust, local culture, accountability

Abstract

This study aims to describe traditional accounting practices in the financial management of the Rogo Jati Putro Horse Dance Community in Sidowarek Village and analyze its role in the accountability and sustainability of the arts community. The study uses a qualitative approach with a case study method through interviews, participatory observation, and documentation of the chairperson, members, and cultural observers. The results show that financial records are kept manually and simply based on the values of honesty, trustworthiness, and mutual trust among members. This system creates social transparency even though it does not follow modern accounting standards. In addition, spiritual and cultural values are reflected through the slametan ritual as a form of gratitude and moral responsibility to God. This traditional accounting practice not only functions as a financial recording tool but also as a social mechanism that strengthens solidarity, maintains community integrity, and preserves local cultural values.

Downloads

Download data is not yet available.

References

Bourdieu, Pierre. 1977. “The Economics of Linguistic Exchanges.” Social Science Information 16(6):645–68. doi:10.1177/053901847701600601. DOI: https://doi.org/10.1177/053901847701600601

Erstiawan, Martinus Sony. 2020. “Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya.” BIP’s JURNAL BISNIS PERSPEKTIF 12(1):47–54. doi:10.37477/bip.v12i1.25. DOI: https://doi.org/10.37477/bip.v12i1.25

Ferdian, Andry, Rusman Rusman, and Asrori Asrori. 2022. “Philosophy, Education, and Values Religious in Culture Pegon Jaranan Dance.” Nazhruna: Jurnal Pendidikan Islam 5(2):852–63. doi:10.31538/nzh.v5i2.2064. DOI: https://doi.org/10.31538/nzh.v5i2.2064

Greertz, Clifford. 1973. The Inter of Cultures Selected Essays. Vol. 158. New York: Basic Books, Inc. Publishers.

Lehenchuk, Serhii, Iryna Zhyhlei, and Olena Syvak. 2020. “Understanding Accounting as a Social and Institutional Practice: Possible Exit of Accounting Science from Crisis.” Accounting and Financial Control 3(1):11–22. doi:10.21511/afc.03(1).2020.02. DOI: https://doi.org/10.21511/afc.03(1).2020.02

Maria, Isabella, Sondang Visiana Sihotang, Richard Andre Sunarjo, and Agung Wahyu Handaru. 2024. “Pemberdayaan Komunitas Melalui Pelatihan Pengelolaan Keuangan Sederhana Untuk Kesejahteraan Ekonomi.” ADI Bisnis Digital Interdisiplin Jurnal 5(2):33–40. doi:10.34306/abdi.v5i2.1171. DOI: https://doi.org/10.34306/abdi.v5i2.1171

Milles, Matthew B., and A. michael Hubrman. 2014. “An Analytic Approach for Discovery.” CEUR Workshop Proceedings 1304:89–92.

Oktavia, Nur laili, and Arief Sudrajat. 2024. “Cultural Strategy of Jaranan Arts in the Midst of Modernization: Portrait of Jaranan Okta Putri Kencono in Surabaya City.” Jurnal Etnografi Indonesia 9(2):29–41. doi:10.31947/etnosia.v9i2.370. DOI: https://doi.org/10.31947/etnosia.v9i2.37087

Rohmah, Sofiatur, Siti Nor Maisyah, Nurdiana Aprilia Firdausi, Intan Maulydia Taufany, and Ainun Amira. 2023. “Akuntansi Seni Jaranan Pada Masyarakat Kalibaru Dengan Pendekatan Etnografi.” Jurnal Akuntansi Terapan Dan Bisnis 3(2):110–16. doi:10.25047/asersi.v3i2.4513. DOI: https://doi.org/10.25047/asersi.v3i2.4513

Septiva, Marenda Adi. 2024. “Musik Dan Trance: Studi Kasus Seni Pertunjukan Jaranan ‘Turangga Muda Budaya’ Tulungagung, Jawa Timur.” AL-MIKRAJ Jurnal Studi Islam Dan Humaniora (E-ISSN 2745-4584) 5(01):927–40. doi:10.37680/almikraj.v5i01.6172. DOI: https://doi.org/10.37680/almikraj.v5i01.6172

Sopanah, Ana, Syamsul Bahri, Riza Bahtiar Sulistyan, and Midhatul Khasanah. 2025. “Sustainability Accounting in the Bantengan Community : Integrating the Triple Bottom Line with Local Government Support.” 9(3):574–86. DOI: https://doi.org/10.23887/ijssb.v9i3.101289

Sopanah, Ana, Adya Hermawati, Syamsul Bahri, and Imanita Septian Rusdianti. 2024. “From Traditional-Ritual Activities to Financial Report: Integrating Local Wisdom in Bantengan Financial Bookkeeping.” Journal of Risk and Financial Management 17(12):1–15. doi:10.3390/jrfm17120529. DOI: https://doi.org/10.3390/jrfm17120529

Suchman, Mark C. 1995. “Managing Legitimacy: Strategic and Institutional Approaches.” The Academy of Management Review 20(3):571. doi:10.2307/258788. DOI: https://doi.org/10.2307/258788

Sugiyono. 2019. METODE PENELITIAN KUANTITATIF, KUALITATIF, DAN R&D. kedua. edited by M. Dr.Ir.Sucipto.S.Pd. Bandung: Cv Alfabeta.

Tanggulungan, Gustin, Eko Ganis Sukoharsono, Ali Djamhuri, and Lilik Purwanti. 2023. “Cultural Heritage Accounting for Participatory Governance: A Participatory Action Reseach in Pata’padang Village.” Journal of Public Administration Studies 8(2):18–24. doi:10.21776/ub.jpas.2023.008.02.3. DOI: https://doi.org/10.21776/ub.jpas.2023.008.02.3