Authors : Tri Handayani Amaliah
Abstract: This research aims to find cultural values of agricultural accounting concept which implemented by people of Balinese transmigrant ethnic that accommodated at Subak organization in Bolaang Mongondow, North Sulawesi Province. This research was qualitative research interpretively by using ethnomethodology approach. Data collection was conducted through interview, observation and documentation. Analysis steps in this research were adjusted with the applied ethnomethodology approach, so that obtained data was analyzed through the steps as follow: data reduction, data display, indexicality, reflexivity and conclusion drawing. The research result showed that in the agricultural accounting concept based on Subak which implemented by people of Balinese transmigrant ethnic in Bolaang Mongondow there was togetherness, thankful and trust value.
Tri Handayani Amaliah , 2017. The Realization of Value Behind Agricultural Accounting Concept Based on Subak (Reality of Balinese Transmigrant Ethnic). International Business Management, 11: 743-749.