Phenomenology of Malangan Mask Dance in Accounting Practices: A Case Study of Asmorobangun Art Studio, Malang Regency, Indonesia

Abstract

This study aims to explore the meaning of accounting practices implemented within the management of the Asmorobangun Malangan Mask Art Studio in Malang Regency through a phenomenological perspective. The study adopts a qualitative research approach using Alfred Schutz's phenomenology to understand how accounting is interpreted by individuals directly involved in traditional art management. Data were collected through in-depth interviews, participatory observation, and documentation involving studio managers, treasurers, artists, and community members. The collected data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings reveal that accounting practices within the Asmorobangun Art Studio extend beyond conventional financial recording. Accounting is interpreted as a social and cultural practice embedded in local wisdom, emphasizing trust, mutual cooperation, collective responsibility, transparency, and cultural preservation. Financial management is conducted through a simple recording system adapted to the operational needs of the studio rather than formal accounting standards. Decisions regarding financial resources are strongly influenced by cultural values and the lived experiences of the artists. Consequently, accounting functions not merely as a technical tool but as a medium for preserving traditional cultural values and maintaining the sustainability of the art organization. This study contributes to the development of cultural accounting literature by demonstrating that accounting practices within traditional cultural organizations are socially constructed through shared experiences, cultural meanings, and local wisdom.