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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Aji Dedi Mulawarnan
Brawijaya University
Economics, Econometrics & Finance

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Interaksi Budaya Dalam Akuntansi Pada Umkm Lopa-Lopa Misrawati Misra; Aji Dedi Mulawarnan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to describe the interaction between cultural meanings on business and accounting practices, which developed among lopa-lopa craft entrepreneurs, especially in Piliana Village, Central Maluku. This study uses a qualitative approach with ethnographic methods as a research methodology, intended to dig deeper into the relationship between culture and accounting in the lopa-lopa business that is developing in Piliana Village. The results showed, first, that the characteristics of kinship, mutual cooperation, traditional society, humility, and religion affect the way people do business in Piliana Village. Second, the use of lopa-lopa in traditional events such as maku-maku and cakalele is a form of gratitude from the Piliana people. Third, the lopa-lopa craft business is inseparable from accounting practices.
Co-Authors Misrawati Misra