The Meaning of Business Sustainabilly for The Javanese and Madurese Tribes
Makna Keberlanjutan Bagi Suku Jawa dan Suku Madura
DOI:
https://doi.org/10.21070/ups.11514Keywords:
Business Sustainability, MSMEs, Javanese, Madurese, Culture, Accounting PracticesAbstract
This study aims to analyze the meaning of business sustainability among Javanese and Madurese Micro, Small, and Medium Enterprises (MSMEs) and examine how cultural values influence financial management practices. This study employed an interpretive qualitative approach using interviews, observations, and documentation. The informants consisted of four MSME owners from Javanese and Madurese backgrounds and one entrepreneurship lecturer as a source of triangulation. The findings show that Javanese MSME owners perceive business sustainability as a balance between profit and social harmony, while Madurese MSME owners emphasize hard work, honesty, and disciplined business management. Cultural differences are also reflected in bookkeeping practices, the separation of business and personal finances, pricing and profit determination, and business decision-making. The study concludes that business sustainability is influenced not only by economic factors but also by cultural values and social relationships that shape MSMEs' accounting practices.
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