Revealing The Meaning Of Cultural Accounting In The Safar Bath Ritual Ceremony In Bengkalis Regency

Abstract

The purpose of this study is to find out the financing of safar bathing cultural rituals, the disclosure of cultural accounting
and safar bathing traditional ceremonies as local economic and cultural values. This research is a descriptive research. Data
collection techniques use interviews, documentation and observation. The data analysis technique is with quantitative descriptive
analysis techniques. The results of the study show that in financing the safar bathing cultural ritual as a whole, the financing comes
from the Regional Expenditure Revenue Budget (APBD) of Bengkalis Regency. In the range of 2021 – 2023, the budget for
protection, development, material utilization, and cultural promotion activities, in this case specifically for the safar bathing cultural
ritual in 2021, is budgeted at IDR 159,184,000 with a realization of 92.20%, in 2022 with a realization of IDR 233,230,000 with a
percentage of 94.80% while in 2023 it will increase by IDR 260,723,000 with a percentage of 90.67%. Cultural accounting refers
to how cultural values influence accounting practices, including the measurement, reporting, and disclosure of financial
information. Then the community can feel the economic value of preserving the traditions, customs, and original values of the safar
bath ritual. This cultural preservation not only preserves cultural heritage, but can also bring economic benefits both directly and
indirectly. The direct benefits are mainly related to the financial aspects felt by the area manager on Teluk Rhu Beach and the
people of North Rupat village as economic and cultural actors.