The Meaning of Badung Traditional Market Traders Accounting Practices in Tri Hita Karana Cultural Value
1I Dewa Ayu Eka Pertiwi, 2I Dewa Ayu Kristiantari, 3I Nyoman Sutapa
1,2,3Accounting Study Program, Faculty of Economic and Business, Warmadewa University
https://doi.org/10.47191/jefms/v6-i11-01ABSTRACT:
Purpose
— this study aims to explore and understand the meaning behind how to practice accounting, which is internalized in the daily lives of traders in the Badung-Bali Traditional Market through the cultural values of Tri Hita Karana.
Design/methodology/approach
— the researcher used a qualitative-interpretive paradigm with an ethnomethodological approach to achieve the research objectives. Data collection uses three methods, namely in-depth interviews, participant observation, and documentation. Data analysis used Garfinkel's (1967) analysis phase, namely indexicality analysis, reflexivity analysis, and action-contextual analysis, as well as the process of presenting common sense knowledge of social structure.
Findings
— the results of this study indicate that there are simple posts made in the imagination of traditional market traders according to the needs that are considered essential to them. In addition to the necessities of life, traditional market traders are aware of debts that must be paid due to purchasing their merchandise from suppliers.
Practical implications
— The use of Tri Hita Karana culture not only creates the meaning of accounting practice as an activity loaded with holistic tolerance, care, and interconnection among traditional market participants, but also the spiritual value inherent in the daily trading activities of traditional market traders
Originality/value
— the accounting practices carried out by traditional market traders do not only generate profits (money-material) but also non-material benefits, which emphasize the values of harmony and interconnection of traders with their surroundings, both in the relationship between traders and buyers. (seen in the practice of “nulungin” or helping each other and “ngemaang karting” or discount), the relationship between traders and the environment in which they work (because a clean environment is the "payuk jakan" i.e., main source of income of the traders), and the relationship between traders and the existence of God, which is seen as not a separate thing in their daily livelihood (see from mebanten or praying and offerings activities).
KEYWORDS:
Accounting Practice, Traditional Market Traders, Tri Hita Karana, Ethnomethodology
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