THE ACCOUNTING CONSERVATISM OF 'CINA BENTENG' ETHNIC GROUP

Marko Sebira Hermawan, Florencia Irena Lawita

Abstract


Abstrak – Konservatisme Akuntansi pada Etnis Cina Benteng

Tujuan- Penelitian ini bertujuan untuk memahami karakteristik konservatisme akuntansi dalam budaya etnis Cina Benteng.

Metode- Metodologi yang digunakan adalah deskriptif kualitatif. Adapun informan utama pada penelitian ini adalah akuntan dan pengusaha beretnis Cina Benteng..

Temuan Utama- Orang Cina Benteng memilih untuk mengenali pendapatan lebih lambat dan pengeluaran lebih cepat untuk mengantisipasi kerugian. Pemilihan ini disebabkan karenaa mereka bererwatak hemat, ulet, dan pekerja keras. Oleh karena itu, mereka sering melakukan konservatisme akuntansi.

Implikasi Teori dan Kebijakan - Temuan ini menunjukkan konservatisme akuntansi dapat diturunkan dari nilai sejarah melalui asimilasi budaya yang dipengaruhi oleh lingkungan dan sosial ekonomi masyarakat dan tekstur kontekstual, proses, dan berpusat pada aktor. Lebih jauh, temuan ini menunjukkan konservatisme dikonstruksi sebagai proses dinamis yang bukan konsekuensi pragmatis.

Kebaharuan Penelitian- Studi empiris tentang konservatisme hanya dilakukan secara pragmatis yang melihat konservatisme sebagai “penyebab”, sedangkan penelitian ini meninjaunya sebagai “hasil” dari proses asimilasi dan akulturasi.

 

Abstract – The Accounting Conservatism of "Cina Benteng" Ethnic Group

Main Purpose - This study aims to understand the characteristics of accounting conservatism in the "Cina Benteng" ethnic.

Method - The methodologies used are descriptive qualitative. The main informants in this study were accountants and businessmen from the "Cina Benteng" ethnic.

Main Findings- The "Cina Benteng" ethnic group recognised income more slowly and expenses more quickly in anticipation of losses. Therefore, they often practice accounting conservatism. This choice is due to their frugal, tenacious, and hardworking nature.

Theory and Practical Implications - This finding shows that accounting conservatism can be derived from historical values through cultural assimilation influenced by the environment and socio-economic society and contextual, process, and actor-centred textures. Furthermore, this finding shows that conservatism is constructed as a dynamic process without a practical consequence.

Novelty - Empirical studies on conservatism are only carried out pragmatically, which see conservatism as a "cause", while this study reviews it as a "result" of the process of assimilation and acculturation.


Keywords


anthropology; conservatism; hardworking; pragmatic

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.26

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