IMPLEMENTATION OF 'GUSJIGANG' VALUES IN ACCOUNTING PRACTICES: A CASE STUDY ON JENANG KUDUS MUBAROK
Abstrak
This study aims to explore the application of local Gusjigang values in accounting practices at UMKM Jenang Kudus Mubarok. The background of this study is based on the low implementation of ethical accounting systems in UMKM and the lack of accounting studies based on local culture. Using a qualitative approach and case study method, data were collected through in-depth interviews and analyzed thematically. The results of the study show that the values of bagus, ngaji, and dagang are integrated in financial recording and reporting, forming an ethical and contextual accounting system. In conclusion, Gusjigang values contribute to building accounting practices that are not only technical but also morally and culturally meaningful.
Referensi
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Mulyani, U.R. (2022) ‘The Influence of MSME Perceptions of Accounting on The Use of Accounting Information’, Monex Journal Research Accounting Politeknik Tegal, 11(01), pp. 39–48. Available at: https://doi.org/10.30591/monex.v11i01.2920.
Nur, M. and Addiansyah, R. (2022) ‘Good Governance , Gusjigang dan Kebijakan Ekologi di Kabupaten’, 7(2), pp. 140–150.
Nurkamid, M. and Budiman, N.A. (2021) ‘Aplikasi Gusjigang Akuntansi Berbasis Android Pada UMKM Kudus Dimasa Pandemi Covid-19’, JUMANJI (Jurnal Masyarakat Informatika Unjani), 5(2), p. 80. Available at: https://doi.org/10.26874/jumanji.v5i2.94.
Pujiyanto, M. et al. (2019) ‘Gusjigang: The Entrepreneurship Philosophy From Sunan Kudus’, 313(ICoRSIA 2018), pp. 255–258. Available at: https://doi.org/10.2991/icorsia-18.2019.62.
Spirit etik (2022).
et al. (2023) ‘the Nahdliyah Spiritual Value Perspective in Analyzing the Role of Financial Performance of Msme’, Jurnal Aplikasi Manajemen, 21(3), pp. 622–641. Available at: https://doi.org/10.21776/ub.jam.2023.021.03.06.
Aeni, I.N., Mudrikah, S. and Pitaloka, L.K. (2023) ‘S u r y a a b d i m a s’, 7(4), pp. 678–687.
Budiman, N.A. et al. (2023) ‘Exploring the Philosophy of the Local Wisdom of “Gusjigang” for Understanding Zakat and Tax Compliance’, Ziswaf: Jurnal Zakat Dan Wakaf, 10(1), p. 1. Available at: https://doi.org/10.21043/ziswaf.v10i1.16696.
Budiman, N.A. and Nugraha, F. (2024) ‘Pelatihan Dan Pendampingan Manajemen Usaha Serta Pencatatan Keuangan Bagi Umkm Jenang Kudus’, 8(3), pp. 269–276.
Disnakerperinkopukm, D. and Kudus, K. (no date) ‘Jurnal Penelitian Administrasi Publik │ Vol 7 No. 1 Implementasi Kebijakan Pemberdayaan Dan Pengembangan Usaha Mikro Di Disnakerperinkopukm Kabupaten Kudus’, 7(1), pp. 62–81.
Globalization, E. and This, C. (2015) ‘Spirit Gusjigang Kudus dan Tantangan Globalisasi Ekonomi A . Pendahuluan Antony Giddens pernah mengatakan bahwa globalisasi bukanlah apa yang ada dan terlihat di luar sana . Akan tetapi , globalisasi adalah apa yang memengaruhi aspek kehidupan kita yang s’, 9(1), pp. 19–40.
Hasbolah, F. (2021) ‘the Digital Accounting Entrepreneurship Competency for Sustainable Performance of the Rural Micro, Small and Medium Enterprises (Msmes): an Empirical Review’, International Journal of Small and Medium Enterprises, 4(1), pp. 12–25. Available at: https://doi.org/10.46281/ijsmes.v4i1.1471.
Krisnayanti, K. and Masdiantini, P.R. (2025) ‘Pengaruh Kualitas SDM , Pemahaman Akuntansi , Ukuran Usaha , dan Sosialisasi SAK EMKM terhadap Kualitas Laporan Keuangan ( Studi pada Pelaku UMKM di Kabupaten Buleleng )’, 15(1), pp. 32–46.
Luthfi, M. (2020) ‘Gusjigang , Nilai Spritual- Sosial-Kewirausahaan dalam Kurikulum Pendidikan Pondok Pesantren al-Mawaddah Kudus’, 1(2), pp. 213–235.
Mulyani, U.R. (2022) ‘The Influence of MSME Perceptions of Accounting on The Use of Accounting Information’, Monex Journal Research Accounting Politeknik Tegal, 11(01), pp. 39–48. Available at: https://doi.org/10.30591/monex.v11i01.2920.
Nur, M. and Addiansyah, R. (2022) ‘Good Governance , Gusjigang dan Kebijakan Ekologi di Kabupaten’, 7(2), pp. 140–150.
Nurkamid, M. and Budiman, N.A. (2021) ‘Aplikasi Gusjigang Akuntansi Berbasis Android Pada UMKM Kudus Dimasa Pandemi Covid-19’, JUMANJI (Jurnal Masyarakat Informatika Unjani), 5(2), p. 80. Available at: https://doi.org/10.26874/jumanji.v5i2.94.
Pujiyanto, M. et al. (2019) ‘Gusjigang: The Entrepreneurship Philosophy From Sunan Kudus’, 313(ICoRSIA 2018), pp. 255–258. Available at: https://doi.org/10.2991/icorsia-18.2019.62.
Spirit etik (2022).
et al. (2023) ‘the Nahdliyah Spiritual Value Perspective in Analyzing the Role of Financial Performance of Msme’, Jurnal Aplikasi Manajemen, 21(3), pp. 622–641. Available at: https://doi.org/10.21776/ub.jam.2023.021.03.06.
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