JEFMS Journal

ABSTRACT:

Local wisdom can affect social activity patterns, including accounting practices in a community group. Every activity, including accounting practices, carried out by Tengger tribe based on their local wisdom, namely Pralima Kawruh Budha. This research aim to analyze the influence of Pralima Kawruh Budha on Tengger tribe trade accounting. This research conducted using ethnomethodology interpretive approach to seek a clear picture of the Tengger tribe trade accounting practice based on Pralima Kawruh Budha. The data sources used in this study are primary sources derived from field observations and interviews. According to the research result, many Tengger tribe people have forgotten Pralima Kawruh Budha. Even so, the values that exist in Pralima Kawruh Budha are still reflected in almost all activities of the Tengger tribal community.

KEYWORDS:

Local Wisdom, Pralima Kawruh Budha, Tengger Tribe, Trade Accounting.

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