Financial Management in Selamatan and Nadzar Traditions: An Ethno-Accounting Perspective at Pesarean Gunung Kawi

Ananda  Wiratama; Achmad Zhanuar  Fahani; Arina  Haque

doi:10.54783/ijsoc.v8i4.1776

Ananda Wiratama Universitas Brawijaya, Malang, Indonesia
Achmad Zhanuar Fahani Universitas Brawijaya, Malang, Indonesia
Arina Haque Universitas Islam Internasional Indonesia, Depok, Indonesia

DOI: https://doi.org/10.54783/ijsoc.v8i4.1776

Keywords: Accountability, Ethno-Accounting, Local Wisdom, Nadzar, Pesarean Gunung Kawi, Selamatan.

Abstract

Accounting practices do not always take the form of formal record-keeping systems but also develop through the values, norms, and social practices embedded within a community. In culturally rooted societies, resource management is shaped by social and spiritual dimensions that influence understandings of responsibility and accountability. This study aims to analyze financial management practices associated with the traditions of selamatan and nadzar at Pesarean Gunung Kawi from an ethno-accounting perspective. The study employs a qualitative approach using a focused ethnography design. Data were collected through observation, semi-structured interviews, and documentation involving site managers, ritual practitioners, local residents, and pilgrims. The findings indicate that financial management within the traditions of selamatan and nadzar is not solely economically oriented but is also shaped by the community’s cultural and spiritual values. The collection, allocation, control, and accountability of funds are carried out through a combination of operational procedures and trust-based social relationships. The values of mutual cooperation, trustworthiness, social concern, and respect for tradition shape the community’s accountability practices. This study contributes to the development of ethno-accounting research by demonstrating that accounting can be understood as a social and cultural practice that not only manages resources but also sustains the values and social relationships within a community.

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