ACCOUNTING, CULTURE, AND HINDUISM: A NARRATIVE REVIEW
DOI:
https://doi.org/10.25078/vidyottama.v7i2.2923Keywords:
Accounting, Culture, Hinduism, Bali, Local WisdomAbstract
This research aims to analyze and understand the relationship between accounting and Balinese Hindu culture through a descriptive qualitative approach using the narrative review method. This research method is used to explore phenomena that occur in the context of Balinese Hindu culture with a focus on accounting practices. The results of data analysis show that the relationship between accounting and Balinese Hindu culture influences each other. Balinese Hindu culture that is rich with traditions, rites, and spiritual values has a significant impact on the accounting practices that exist within its society. Accounting practices in Balinese Hindu culture reflect the beliefs and values of the community, such as the concepts of justice, ethics, and social responsibility. The novelty of this research lies in providing a better understanding of the influence of Balinese Hindu culture on accounting practices, so that it can be used as a basis for the development of more contextualized and sustainable accounting theories and practices within the culture.
References
Abdillah, Y., Supriono, S., & Supriyono, B. (2022). Change and innovation in the development of Balinese dance in the garb of special interest tourism. Cogent Social Sciences, 8(1). https://doi.org/10.1080/23311886.2022.2076962
Adwitya Sanjaya, P. K. (2018). ETIKA BISNIS DAN ENTREPRENEURSHIP DALAM PEMBANGUNAN EKONOMI BALI: DALAM PERSPEKTIF HINDU. Dharmasmrti: Jurnal Ilmu Agama Dan Kebudayaan, 18(1), 93–101. https://doi.org/10.32795/ds.v1i18.106
Alawattage, C., Arjaliès, D.-L., Barrett, M., Bernard, J., de Castro Casa Nova, S. P., Cho, C. H., Cooper, C., Denedo, M., D’Astros, C. D., Evans, R., Ejiogu, A., Frieden, L., Ghio, A., McGuigan, N., Luo, Y., Pimentel, E., Powell, L., Pérez, P. A. N., Quattrone, P., … Sorola, M. (2021). Opening accounting: a Manifesto. Accounting Forum, 45(3), 227–246. https://doi.org/10.1080/01559982.2021.1952685
Anggana, I. P. S., Mudana, I. G., Triyuni, N. N., & Sukmawati, N. M. R. (2022). Tri Hita Karana as a form of pro-environmental behavior in Bindu Traditional Village. International Journal of Green Tourism Research and Applications, 4(1), 30–37. https://doi.org/10.31940/ijogtra.v4i1.30-37
Aryawati, N. P. A., & Sukendri, N. (2022). DANA PUNIA SEBAGAI SUMBANGAN KEAGAMAAN UMAT HINDU LOMBOK DARI SISI AKUNTANSI. Guna Sewaka, 1(1), 35–43. https://doi.org/10.53977/jgs.v1i1.437
Asay, H. S., Guggenmos, R. D., Kadous, K., Koonce, L., & Libby, R. (2022). Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review, 97(6), 23–43. https://doi.org/10.2308/TAR-2019-1001
Budiasih, N. M. (2019). Perwujudan Keharmonisan Hubungan antara Manusia dengan Alam Dalam Upacara Hindu di Bali. Widya Duta: Jurnal Ilmiah Ilmu Agama Dan Ilmu Sosial Budaya, 14(1), 29. https://doi.org/10.25078/wd.v14i1.1041
Carnegie, G. D. (2022). Accounting 101: redefining accounting for tomorrow. Accounting Education, 31(6), 615–628. https://doi.org/10.1080/09639284.2021.2014915
Divayana, D. G. H., Adiarta, A., & Suyasa, P. W. A. (2022). Development of Discrepancy Evaluation Model based on Tat Twam Asi with TOPSIS Calculation. International Journal of Advanced Computer Science and Applications, 13(7). https://doi.org/10.14569/IJACSA.2022.0130787
Gray, S. , J. (1988). Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally: Vols. 24: 1-15. Abacus.
Handayani, F., Sylvina, V., & Lestari, A. (2021). Toward New Normal: Bali Tourism Goes Extra Mile. IOP Conference Series: Earth and Environmental Science, 704(1), 012025. https://doi.org/10.1088/1755-1315/704/1/012025
Hofstede. (1999). Cultures and Organization. McGraw-Hill International (UK) Limited.
Kamayanti, A. (2015). Sains Memasak Akuntansi: Pemikiran Udayana dan Tri Hita Karana. Journal of Research and Applications: Accounting and Management, 1(2), 73. https://doi.org/10.18382/jraam.v1i2.16
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability Accounting and Accountability. Routledge. https://doi.org/10.4324/9781003185611
Ludji, F., Samiyono, D., & Lattu, I. Y. M. (2020). “Menyama Braya”: Pondasi Utama Relasi Dialog Agama-Agama di Desa Dalung, Bali. Anthropos: Jurnal Antropologi Sosial Dan Budaya (Journal of Social and Cultural Anthropology), 5(2), 82. https://doi.org/10.24114/antro.v5i2.14213
Melnyk, N., Trachova, D., Kolesnikova, O., Demchuk, O., & Golub, N. (2020). Accounting trends in the modern world. Independent Journal of Management & Production, 11(9), 2403–2416. https://doi.org/10.14807/ijmp.v11i9.1430
Muliati, N. K., Yuniasih, N. W., & Putra, P. D. S. (2021). PENGARUH WHISTLEBLOWING DAN PENERAPAN HUKUM KARMA PHALA PADA PENCEGAHAN KECURANGAN DI LPD SE-KOTA DENPASAR. Jurnal Riset Akuntansi (JUARA), 11(2), 243–255. https://doi.org/10.36733/juara.v11i2.2836
Nova, K. A. (2022). Jnana Marga Yoga Dan Jengah Fusi Local Narrative Eskatologi Agama Hindu Dan Kebudayaan Masyarakat Bali Sebagai Indigenisasi Dalam Mengonstruksi Resiliensi Akademik Di Abad 21. Purwadita : Jurnal Agama Dan Budaya, 6(1), 33. https://doi.org/10.55115/purwadita.v6i1.2279
PHDI. (2015). Prinsip Bisnis Membangun Kesejahteraan Yang Adil. https://phdi.or.id/artikel.php?id=prinsip-bisnis-membangun-kesejahteraan-yang-adil
Rai, I. Bagus. (2023). TAT TWAM ASI AS BALINESE LOCAL WISDOM IN THE ERA OF THE COVID-19 PANDEMIC. Proceedings of The International Conference on Multi-Disciplines Approaches for The Sustainable Development, 438–443. https://eproceeding.undwi.ac.id/index.php/mdasd/article/view/297
Redana, I. W., & Mujiyono. (2023). Implementation of Tri Hita Karana Teachings to Shape the Character of Early Children. International Journal of Multidisciplinary Sciences, 1(2), 241–252. https://doi.org/10.37329/ijms.v1i2.2343
Suadnyana, I. B. P. E. (2018). KAJIAN NILAI PENDIDIKAN AGAMA HINDU DALAM KONSEP MANYAMA BRAYA. Jurnal PASUPATI, 5(1), 48. https://doi.org/10.37428/pspt.v5i1.128
Triani, N. N. A., & Satyawan, M. D. (2016). Memaknai Sisi Akuntansi Sumbangan Keagamaan Masyarakat Hindu Bali. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2016.08.7019
Wayan, Y. (2022). Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala pada Pencegahan Kecurangan dengan Moderasi Moralitas di LPD Se-Kota Denpasar. Jurnal Bisnis Dan Kewirausahaan, 18(2), 175–184. https://doi.org/10.31940/jbk.v18i2.175-184
Wulandari, I. G. A. A., & Suastika, I. N. (2022). Bisnis Waralaba Bidang Pendidikan Ditinjau Dari Perspektif Tri Hita Karana: Studi Literasi. Cetta: Jurnal Ilmu Pendidikan, 5(2), 116–127. https://doi.org/10.37329/cetta.v5i2.1525
