Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective
This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material co...
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/4630 |
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| author | Leniwati, Driana Rohani, Siti Ahmad Juanda Agung Prasetyo NW Fahmi Dwi Mawardi |
| author_facet | Leniwati, Driana Rohani, Siti Ahmad Juanda Agung Prasetyo NW Fahmi Dwi Mawardi |
| author_sort | Leniwati, Driana |
| collection | OJS |
| description | This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better. |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-4630 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-4630 Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective Leniwati, Driana Rohani, Siti Ahmad Juanda Agung Prasetyo NW Fahmi Dwi Mawardi accounting; cost-benefit; cow race; human awareness; local values; sociopsychological This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better. Universitas Muhammadiyah Surakarta 2023-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/4630 Riset Akuntansi dan Keuangan Indonesia; Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia; 24-34 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/4630/1395 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | accounting; cost-benefit; cow race; human awareness; local values; sociopsychological Leniwati, Driana Rohani, Siti Ahmad Juanda Agung Prasetyo NW Fahmi Dwi Mawardi Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title | Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title_full | Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title_fullStr | Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title_full_unstemmed | Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title_short | Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective |
| title_sort | interpreting cost benefit concept of local wisdom karapan sapi madura socio psychological perspective |
| topic | accounting; cost-benefit; cow race; human awareness; local values; sociopsychological |
| topic_facet | accounting; cost-benefit; cow race; human awareness; local values; sociopsychological |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/4630 |
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