Ramadhania, Reza and Prof. Iwan Triyuwono,, Ph.D., Ak. and Drs. Roekhudin,, M.Si., Ak. (2023) Praktik Akuntansi Buwuhan untuk Merawat Kehidupan Bermasyarakat dengan Nilai Rukun Agawe Santosa, Crah Agawe Bubrah. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menggali praktik akuntansi buwuhan dalam meningkatkan nilai kehidupan bermasyarakat. Untuk memahami realitas secara utuh dan lengkap, maka penelitian dilakukan menggunakan paradigma posmodernis. Pengumpulan data penelitian diperoleh melalui wawancara kepada informan dan artikel yang diterbitkan di jurnal. Teknik analisis data menggunakan peribahasa Jawa rukun agawe santosa, crah agawe bubrah yang artinya rukun membuat kuat, bertengkar membuat bubar. Peribahasa ini mengandung nilai kerukunan, gotong-royong, kedamaian, kecurangan dan konflik. Hasil penelitian dalam penelitian ini menghasilkan praktik akuntansi buwuhan mundhake rukun tur isa ngurang cekcok yang dilakukan dengan cara menerima aset, mengelola beban, mencatat arus kas dan mengakui utang pada tradisi buwuhan. Melalui praktik akuntansi buwuhan dapat menjaga kerukunan dan mengurangi perselisihan jika dilakukan dengan rasa persatuan, kerjasama serta kedamaian.
English Abstract
The objective of this research is to discover buwuhan, an accounting practice that ameliorates the value of social life. In order to grasp a whole and complete reality, postmodernism was incorporated. The research data was harvested from interviews with informants and from articles published in journals and was analyzed using the Javanese proverb of rukun agawe sentosa, crah agawe bubrah, which literally means unity brings wellbeing, disunity brings losses. This proverb contains values such as unity, mutual cooperation, peace, fraudulence, and conflict. This study finds that buwuhan as an accounting practice increases unity and decreases disputes (mundhake rukun tur isa ngurang cekcok) through asset receiving, cost management, cash flow recording, and debt acknowledgement. This accounting practice can help the communities foster their harmony and reduce conflict should it is done with the spirit of unity, cooperation, and peace.
Item Type: | Thesis (Magister) |
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Identification Number: | 0423020106 |
Uncontrolled Keywords: | Buwuhan, Masyarakat Jawa, Nilai, Praktik Akuntansi |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | Unnamed user with username nova |
Date Deposited: | 11 Jan 2024 02:32 |
Last Modified: | 11 Jan 2024 02:32 |
URI: | http://repository.ub.ac.id/id/eprint/207899 |
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