Cultural Accounting, Mandi Safar PERAN AKUNTANSI BUDAYA DALAM PELESTARIAN RITUAL MANDI SAFAR: TINJAUAN ETNOGRAFI DAN KEBERLANJUTAN EKONOMI DI KABUPATEN BENGKALIS

Abstract

This study aims to explore the significance of cultural accounting in the Mandi Safar ritual, a traditional ceremony held annually in Bengkalis Regency, Indonesia. Utilizing ethnographic methods, including interviews with local leaders, community members, and tourism officials, this research investigates the financing sources, the cultural accountability mechanisms, and the economic impacts associated with the ritual. Findings indicate that the Mandi Safar ritual is primarily funded by the Bengkalis Regency’s local government budget (APBD), with little community contribution. The ritual serves not only as a cultural heritage preservation effort but also significantly enhances local economic activities, especially for micro, small, and medium enterprises (MSMEs) during the event. Additionally, the involvement of local youth and community members in the ritual reinforces social cohesion and cultural identity. This study underscores the importance of integrating community participation in funding and organizing cultural rituals to ensure their sustainability and enhance their economic benefits.