Research Article
Accounting for Fishermen Tribe Using (An Ethnographic Approach)
@INPROCEEDINGS{10.4108/eai.13-2-2019.2286070, author={Dian Pratama and Indah Prastiwi and Riski Isminar Ardianti}, title={Accounting for Fishermen Tribe Using (An Ethnographic Approach)}, proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia}, publisher={EAI}, proceedings_a={ICBLP}, year={2019}, month={10}, keywords={fishermen accounting using tribe ethnography}, doi={10.4108/eai.13-2-2019.2286070} }- Dian Pratama
Indah Prastiwi
Riski Isminar Ardianti
Year: 2019
Accounting for Fishermen Tribe Using (An Ethnographic Approach)
ICBLP
EAI
DOI: 10.4108/eai.13-2-2019.2286070
Abstract
Using is a tribe that exists only in Banyuwangi. Using ethnic majority living area of coastal fishermen. Using tribal fishing communities have a habit as the society in general, they work to meet their needs. This research aims to study the correlation between tribal fishermen Using the simple accounting process using an ethnographic approach. The uniqueness of this study is to find a correlation between the Using tribal fishing culture with modern accounting theory. This study uses a qualitative method based ethnography. Data obtained from respondents and documents Using the tribe. Analysis of the data using the method of triangulation data. The findings from this study, Using tribal fishermen have standards that are passed from generation to generation. In economics and accounting activities of the day - rate fishermen Using applying the conceptual framework of principles of conservatism, agency theory, recording cash basis and CSR are realized with Pethik Laut.
