Accounting Practices in the Barapan Kebo Custom in Sumbawa Regency
Lidya Meti Fiorentina,
Lalu Takdir Jumaidi
Abstract:Traditional accounting practices in the context of the Barapan Kebo tradition in Sumbawa Regency have not yet been widely researched. This research seeks to fill this gap in the literature by focusing on how buffalo breeders and traditional actors in this tradition record, measure costs and determine profits. Using an ethnographic approach, data was collected through observations and interviews for days in the field. The results show that the concept of profit and loss is not only seen from a material perspect… Show more
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