Mutual Cooperation and Social Accountability in the Merti Tradition of Malang Hamlet

Angelina Claudya; Lilik Purwanti

doi:10.55927/fjas.v4i12.498

Authors

Angelina Claudya Universitas Brawijaya
Lilik Purwanti Universitas Brawijaya

DOI:

https://doi.org/10.55927/fjas.v4i12.498

Keywords:

Mutual Cooperation, Social Accountability, Merti Dusun Tradition, East Java Culture, Malang MSMEs

Abstract

This research aims to understand the meaning of social accountability in the practice of mutual cooperation of the people of Malang through the Village Clean Tradition (Merti Dusun), which is a forum for residents and MSME actors to participate in cultural activities. The research interprets texts, symbols, and cultural values such as tepo seliro, rukun, and amanah as the basis of a non-formal social accountability system by using an interpretive qualitative approach and hermeneutic literature review methods. The results of the study show that the practice of mutual cooperation forms a community-based social accounting model that balances social, economic, and spiritual values. Practically, this research forms the basis for policies to encourage the people's economy through local traditions. The novelty of this research lies in the meaning of the Merti Dusun Tradition as a living and humanist social accountability system.

References

Aurora, Dr. T., Drs. Firmansyah, & Masriani, Dr. I. (2024). Menggali Potensi Desa Wisata : Seni Dan Kerajinan Tradisional Sebagai Penggerak Ekonomi. Penerbit Adab.

Burrell, G., & Morgan, G. (1979). Sociological paradigms and organisational analysis: Elements of the sociology of corporate life. Heinemann.

Geertz, C. (1960). The religion of Java. The Free Press.

Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.

Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207–234.

Kumalasari, R. (2023). Hermeneutic-based interpretive approaches in qualitative accounting research. Jurnal Ilmu Sosial dan Humaniora, 12(1), 55–66.

Lehman, G. (1999). Disclosing new worlds: a role for social and environmental accounting and auditing. Accounting, Organizations and Society, 24(3), 217–241. https://doi.org/10.1016/s0361-3682(98)00044-0.

Mulawarman, A. D. (2015). Akuntansi syariah: Teori, konsep, dan laporan keuangan. Raja Grafindo Persada.

Prasetyo, B., Noor, M., & Putra, A. (2021). Social capital and community participation in rural development: A study of gotong royong tradition in East Java. International Journal of Social Science and Humanity, 11(6), 168–175.

Ricoeur, P. (1976). Interpretation theory: Discourse and the surplus of meaning. Texas Christian University Press.

Sholikhin, M. (2023). Nilai-nilai tasawuf dalam tradisi Merti Dusun. Jurnal ISQI, 5(1), 55–66.

Subroto, A. (2023). Kearifan Lokal dalam Pengembangan Ekonomi Kreatif: Studi Kasus di Kampung Batik Laweyan. Jurnal Ilmu Sosial dan Ilmu Politik, 27(1), 45–60.

Sukoharsono, E. G., & Gaffikin, M. J. R. (2020). Social and environmental accounting: A reflective review based on Indonesia’s local wisdom. Journal of Accounting and Organizational Change, 16(4), 593–611.

Susilo, T. A. B. (2024). Interpretive paradigms in accounting research methodology: A hermeneutic perspective. International Journal of STEMLH, 2(1), 15–30.

Triyuwono, I. (2011). Akuntansi syari'ah: Menuju puncak kesadaran ketuhanan Manunggaling Kawulo Gusti. Jurnal Akuntansi Multiparadigma, 2(2), 240–251.

Triyuwono, I. (2016). Spiritual-based accounting: Toward balance between the profane and sacred. Jurnal Akuntansi Multiparadigma, 7(1), 1–19.

Wibowo, S., & Prasetyo, D. (2021). Transformasi Nilai-Nilai Budaya Jawa dalam Praktek Ekonomi Komunitas. Jurnal Humaniora, 33(2), 125–139.