Analysis of agricultural accounting based on Bali’s demographics: Sustainable poverty alleviation strategies within the framework of the SDGs

Department of Accounting, Universitas Negeri Gorontalo, Indonesia.

^* Corresponding author: triamaliah@ung.ac.id

Abstract

This study aims to explore and analyze the forms of accounting practices applied by the Balinese migrant community in West Toili, Central Sulawesi, primarily to support the goals of the SDGs. The study results show that Balinese migrant farmers use only memory to apply accounting records from pre-planting, planting, maintenance, harvesting, and post-harvest activities. In implementing accounting, deep cultural and spiritual values exist at every step of the agricultural cycle. The local cultural values reflect the harmonious relationship between humans, God, and nature. Balinese migrant farmers believe that the local spiritual and cultural power can realize a sustainable net farm income, protecting and guiding them at every stage of the agricultural cycle. In addition, the gratitude expressed in a series of traditional ceremonies in the farming cycle is a long-term obligation to ensure the continuity of their agricultural business. The application of accounting practices based on the characteristics of local wisdom of Balinese migrant farmers is a strength possessed to obtain welfare, which ultimately contributes to the goal of the SDGs. The results of this study can also be used as a basis for the government and policymakers to formulate sustainable agricultural policies by considering the local wisdom of the community in poverty alleviation. In addition, the study in this study can provide of models that can be adopted by other countries that have the same local wisdom, as an effort to develop an environmentally friendly and sustainable agricultural accounting system.