LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS

Authors

  • Wiyarni Wiyarni STIE Malangkuçeçwara Malang
  • Iwan Triyuwono University ofBrawijaya
  • Unti Ludigdo University of Brawijaya
  • Ali Djamhuri University ofBrawijaya

Abstract

Accounting conceptual framework consists of two main components, they are the objectives of financial reporting and the concepts that resultand follow logically from those objectives.Modern retail market usually uses this conceptual framework to prepare its financial reporting. The purpose of this study is to define the financial reporting objectives of Javanese traditional market traders who have different concept with modern retail market traders because they have different culture. This study uses grounded theory method to explore the accounting values of Javanese traditional market traders.  Using 7 informants in 4 traditional markets in South of Malang, it is found that the feeling of grateful for whatever they got (nrimoingpandum) and great tolerance each other (among roso) as a foundation for their simple accounting reporting.  This study comes with living in harmony as a financial reporting objective of Javanese traditional market trader.

Key words: Javanese traditional market, grounded theory, living in harmony.

References

Anam, R. K. 2011a. Analisa Permasalahan Pasar Dinoyo: Perspektif Kritis. GUGAT SENDYAKALANING Retrieved 16 September, 2012, from http://pasartradisionaldariteorikritisanalisa-permasalahan-pasar-dinoyo.html

Anam, R. K. 2011b. Filsafat Kritis. Gugat Sendyakalaning Retrieved 3 Oktober, 2012, from http://pasartradisionaldariteorikritisanalisa-permasalahan-pasar-dinoyo.html

Arifin, Y. 2008. JogjadanBudayaPasar. Retrieved 16 Mei, 2011, from http://iyanfukuyama.multiply.com/journal/item/15/Rekonstruksi_Budaya_Pasar

Bariarcianur, F. 2008. Festival Budaya di Pasar Tradisional. Retrieved 18 Mei 2011, from http://id.wordpress.com/tag/festival-pasar-kumandang-solo

Baydoun, N., and Willett, R. 1995. Cultural Relevance of Western Accounting Systems to Developing Countries. ABACUS, 31(1).

Chariri, A. 2010.Financial Reporting Practice as A Ritual: Understanding Accounting within Institutional Framework. Paper presented at the SimposiumNasionalAkuntansi XIII.

Creswell, J. W. 1998. Qualitative Inquiry and Research Design: Choosing Among Five Traditions. Thousand Oaks, California, USA: Sage Publications Ltd.

Cutcliffe, John. R. 2000. Methodological Issues in Grounded Theory. Journal of Advance Nursing (31)

Gibson, K. 2000. "Accounting as a tool for Aboriginal dispossession: then and now." Accounting, Auditing & Accountability Journal13(3), pp 289.

Glaser, B.G. and A. Strauss. 1985. The Discovery of Grounded Theory, alihbahasaAbd. Syukur Ibrahim, Aldine Publishing Co-Surabaya: Usaha Nasional.

Harrison, G. L., and McKinnon, J. L. 1986. Culture And Accounting Change: A New Perspective On Corporate Reporting Regulation And Accounting Policy Formulation. Accounting, Organizations and Society, 11(3), pp. 233-252.

Herusatoto, B. 2008.SimbolismeJawa. Yogyakarta: PenerbitOmbak.

Hofstede, G. 1991. Cultures and Organisations; Software of Mind.McGraw-Hill, New York, NY.

Hopwood, A., S. Burchell, and C. Clubb. 1994. "Value-Added Accounting and National Economic Policy," in Accounting as Social and Institutional Practice. A. Hopwood and P. Miller (Eds). Cambridge: Cambridge University Press.

Johnson, L. T. 2004. "Understanding the Conceptual Framework."The FASB Report.

Lee, T. A. 2006. The FASB and Accounting for Economic Reality. Accounting and the Public Interest, 6.

Macintosh, N. B. 2006. Accounting - Truth, Lies, or "Bullshit"?: A Philosophical Investigation. API, 6.

Mulder, N. 1978.Mysticism and Everyday Life in Contemporary Java: Cultural Persistence and Change. Singapore: Singapore University Press.

Poesoro, A. 2007.PasarTradisional di Era Persaingan Global.Newsletter, LembagaPenelitian SMERU, 22(April-June).

Rosfadhila, M. 2007. MengukurDampakKeberadaan Supermarket terhadapPasarTradisional.LembagaPenelitian SMERU, 22, pp. 11-17.

Schein, E.H. 2004.Organizational Culture and Leadership. 3 ed. San Francisco, CA: Jossey-Bass.

Suryadarma, D., A. Poesoro, S. Budiyati, Akhmadi, andM. Rosfadhila. 2007. Dampak Supermarket terhadapPasardanPedagangRitelTradisional di Daerah Perkotaan di Indonesia.LembagaPenelitian SMERU.

Suseno, M.F. 1997. Javanese Ethics and World-View: The Javanese Idea of the Good Life. Jakarta: PT Gramedia.

Taylor, C. 2004. “The Power of Culture: Turning the Soft into Business Advantage,†inThe Power of Culture: Driving Today’s Organization. R. Coy (Eds). Sydney: McGraw Hill. Pp.1-35.

Velayutham, S. and Perera, M.H.B. 1996.The Influence of Underlying Metaphysical Notions on Our Interpretation of Accounting.Accounting, Auditing and Accountability Journal, 9 (4), pp. 65-85.

Downloads

Published

2014-08-27

How to Cite

Wiyarni, W., Triyuwono, I., Ludigdo, U., & Djamhuri, A. (2014). LIVING IN HARMONY:FINANCIAL REPORTING OBJECTIVE OF JAVANESE TRADITIONAL MARKET TRADERS. The International Journal of Accounting and Business Society, 22(1). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/244

Issue

Vol. 22 No. 1 (2014): The International Journal of Accounting and Business Society

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.

 

Most read articles by the same author(s)

1 2 3 > >>