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Abstract
This study aims at describing and defining accounting practices of hadrah community located in Beru Lamongan, in order to find out the reconstruction of the accounting concept towards the hadrah community that is rich in local cultural values. Hadrah, which is also known as ishari or ishari organization, is a sacred performing art accompanied by radad dance moves and tambourines. Hadrah performances will be held only if requested for celebrations, Qur'an recitation events, and marriages. In an ishari organization, knowledge of accounting for financial records and statements is certainly needed for the survival and existence of hadrah organization. This research uses an ethnographic approach. Data were obtained from informants, members of hadrah group in Beru, through participative observation, in-depth interviews with informants and documentation. The results showed that the payment obtained was only as a means to preserve and ensure the existence of the Hadrah community in Beru, Lamongan. The reconstruction of the accounting concept in hadrah community, who are also members of ishari organizations, particularly in Beru, shows that accounting is seen as an activity of recording income and expenditure that prioritizing the value of honesty and responsibility.
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References
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- Sukoharsono, Eko Ganis. (2009). Refleksi Ethnografi Kritis: Pilihan Lain Teknik Riset Akuntansi. Jurnal Akuntansi dan Bisnis,4 (1).
- Sukoharsono, Eko Ganis & Nuruddin Ahmad Putra. (2013). Creating
- Shared Value (CSV) Rural Development Sector at PT Nestle Kejayan Factory: An Ethnographical Study of Jabung Agro Niaga Cooperative and Pujon SAE Cooperative as a Reference Development of Corporate Social Responsibility (CSR) Based on Social Entrepreneurship. Proceeding ofBrawijaya International Conference on Accounting and Business, University of Brawijaya, Malang, 29-30 August
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References
Basrowi &Sudikin.(2002).Metode Penelitian Kualitatif Perspektif Mikro.Surabaya:Insan Cendekia
Batuadji, Kristanto.(2009). Thesis. As Mokshartham Jagadhita: Studi Etnografis tentang Well-being Pada Warga Ashram Gandhi Etnis Bali.Yogyakarta: Fakultas Psikologi Universitas Gajah Mada
Creswell, John W. (2012). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakarta: Pustaka Pelajar
F. Edward T. (2012). Akuntansi Keuangan Menengah Berbasis PSAK. Jakarata: Salemba Empat.
Fees, Warren, Reeve. (2008). Pengantar Akuntansi. Jakarta: Salemba Empat
Husin. A, & Umar. (1975). Kultur Islam. Jakarta : Bulan Bintang.
Isror, C., (1978). Sejarah Kesenian Islam I, Jakarta : Bulan Bintang
Jabbar, A.(1998).Seni di Dalam Peradaban Islam.Bandung : Pustaka Bandung.
Moleong, Lexy. (2009). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
Muhajir, Noeng. (2007). Metodologi Keilmuan Paradigma Kualitatif, Kuantitatif dan Mixed. Yogyakarta: Rake Sarasin.
Pradhana, Erry C.A.(2013). Fungsi Seni Tayub Dalam Masyarakat Di Dusun Ngrajek Desa Sambirejo Kecamatan Tanjung Anom Kabupaten Nganjuk. AntroUnairDotNet, 2 (1).
Rudianto, (2010). Akuntansi Koperasi. Edisi Kedua. Jakarta. Erlangga.
Rudianto, (2012). Pengantar Akuntansi Konsep & Teknik Penyusunan Laporan Keuangan, Penerbit: Erlangga, Jakarta.
Sadeli, (2005), Dasar-Dasar Akuntansi, Edisi Satu, Cetakan Ketiga, Jakarta: PT. Bumi Aksara
Sadeli, Dadang. (2008). Manajemen Keuangan Suatu Pengantar. Bandung: Rizky Press.
Spradley, James P. (2006). Metode Etnografi. Yogyakarta: Tiara Wacana.
Soedarsono, R. M. (1998). Seni Pertunjukan Indonesia Di Era Globalisasi. Jakarta: Direktorat Jenderal Pendidikan Tinggi Departemen Pendidikan dan Kebudayaan.
Soedarsono, R. M. (1999). Seni Pertunjukan Indonesia dan Pariwisata. Yogyakarta: Arti.Line
Sukoharsono, Eko Ganis dan Novrida Qudsi.(2008). Accounting in the Golden Age of Singosari Kingdom: A Foucauldian Perspective. Simposium Nasional Akuntansi XI, Pontianak.
Sukoharsono, Eko Ganis. (2009). Refleksi Ethnografi Kritis: Pilihan Lain Teknik Riset Akuntansi. Jurnal Akuntansi dan Bisnis,4 (1).
Sukoharsono, Eko Ganis & Nuruddin Ahmad Putra. (2013). Creating
Shared Value (CSV) Rural Development Sector at PT Nestle Kejayan Factory: An Ethnographical Study of Jabung Agro Niaga Cooperative and Pujon SAE Cooperative as a Reference Development of Corporate Social Responsibility (CSR) Based on Social Entrepreneurship. Proceeding ofBrawijaya International Conference on Accounting and Business, University of Brawijaya, Malang, 29-30 August
Suwardjono, 2014. Teori Akuntansi Perekayasaan Pelaporan Keuangan, edisi ketiga cetakan kedelapan.Yogyakarta: BPFE Yogyakarta
Weygandt, dan Terry D. Warfield. (2010). Intermediate Accounting: IFRS Edition. Edisi 1, Vol. 1. New York: John Wiley &Sons