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Javanese Local Wisdom in Family Businesses | Setyaningsih | Jurnal Akuntansi dan Bisnis

Javanese Local Wisdom in Family Businesses

Titik Setyaningsih, Andi Asrihapsari, Pram Suryanadi

##article.abstract##


This study aims to analyze the implementation of Javanese local wisdom in accounting equations and accounting transactions especially in family businesses. Javanese local wisdom is a perspective for developing new knowledge. This study uses a qualitative method. It is descriptive practice-oriented research. The data was gathered through observation and interviews. The informants consisted of native Javanese business managers (of proprietorships, partnerships and limited liability companies). The findings show that values of Javanese local wisdom can be implemented in a company even though they are implemented only in a few transactions. The meaning of “katentreman ati” (real happiness) and “Tulung tinulung” (helping each other) can be achieved by this study. There are two interesting problems to think about regarding the implementation of value of local wisdom: the exploration of local genius and an alternative mindset of local wisdom in accounting. Values of local wisdom can only be well implemented with a commitment to share these values with future generations

 Penelitian ini bertujuan untuk menganalisis implementasi nilai kearifan lokal Jawa dalam persamaan akuntansi dan transaksi akuntansi terutama dalam bisnis keluarga. Nilai kearifan lokal Jawa merupakan suatu perspektif untuk mengembangkan pengalaman baru. Penelitian ini menggunakan metode kualitiatif. Penelitian menggunakan riset berorientasi pada deskriptif praktik. Data dikumpulkan melalui observasi dan wawancara. Informan terdiri dari pelaku usaha yang merupakan jawa asli selaku pemimpin bisnis (perusahaan perseorangan, persekutuan dan perseroan terbatas). Hasil penelitian menunjukkan kearifan lokal Jawa dapat diimplementasikan dalam suatu perusahaan meskipun hanya beberapa transaksi. Arti “katentreman ati” (kedamaian hati) dan “Tulung tinulung” (saling membantu satu dengan yang lain) dapat dicapai. Terdapat dua permasalahan yang menarik untuk dipikirkan terkait implementasi nilai kearifan lokal yaitu mengeksplorasi kecerdasan lokal dan pandangan alternatif terhadap kearifan lokal. Nilai kearifan lokal dapat diimplementasikan dengan baik dengan komitmen untuk berbagi nilai dengan generasi berikutnya.


##article.subject##


javanese local wisdom;descriptive practice-oriented research;commitment

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DOI: http://dx.doi.org/10.20961/jab.v19i2.478

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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