CULTURAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT: PRESERVING TRADITION, BUILDING THE FUTURE Endang Sri Wahyuni (a*), Novira Sartika (b), Aryani (c)
a) Public Financial Accounting Study Program, Bengkalis State Polytechnic
Jl. Bathin Alam Sei ALam Bengkalis, 28711, Indonesia
b) Public Financial Accounting Study Program, Bengkalis State Polytechnic
Jl. Bathin Alam Sei ALam Bengkalis, 28711, Indonesia
c)Public Financial Accounting Study Program, Bengkalis State Polytechnic
Jl. Bathin Alam Sei ALam Bengkalis, 28711, Indonesia
Abstract
The purpose of this study is to find out the financing of safar bathing cultural rituals, the disclosure of cultural accounting and safar bathing traditional ceremonies as local economic and cultural values. This research is a descriptive research. Data collection techniques use interviews, documentation and observation. The data analysis technique is with quantitative descriptive analysis techniques. The results of the study show that in financing the safar bathing cultural ritual as a whole, the financing comes from the Regional Expenditure Revenue Budget (APBD) of Bengkalis Regency. In the range of 2021 - 2023, the budget for protection, development, material utilization, and cultural promotion activities, in this case specifically for the safar bathing cultural ritual in 2021, is budgeted at IDR 159,184,000 with a realization of 92.20%, in 2022 with a realization of IDR 233,230,000 with a percentage of 94.80% while in 2023 it will increase by IDR 260,723,000 with a percentage of 90.67%. Cultural accounting refers to how cultural values influence accounting practices, including the measurement, reporting, and disclosure of financial information. Then the community can feel the economic value of preserving the traditions, customs, and original values of the safar bath ritual. This cultural preservation not only preserves cultural heritage, but can also bring economic benefits both directly and indirectly. The direct benefits are mainly related to the financial aspects felt by the area manager on Teluk Rhu Beach and the people of North Rupat village as economic and cultural actors.
