Kata Kunci: kearifan lokal jawa, riset berorientasi deskriptif praktik, komitmen. Nilai kearifan lokal dapat diimplementasikan dengan baik dengan komitmen untuk berbagi nilai dengan generasi berikutnya. Terdapat dua permasalahan yang menarik untuk dipikirkan terkait implementasi nilai kearifan lokal yaitu mengeksplorasi kecerdasan lokal dan pandangan alternatif terhadap kearifan lokal. Arti “katentreman ati” (kedamaian hati) dan “Tulung tinulung” (saling membantu satu dengan yang lain) dapat dicapai. Hasil penelitian menunjukkan kearifan lokal Jawa dapat diimplementasikan dalam suatu perusahaan meskipun hanya beberapa transaksi. Informan terdiri dari pelaku usaha yang merupakan jawa asli selaku pemimpin bisnis (perusahaan perseorangan, persekutuan dan perseroan terbatas). Data dikumpulkan melalui observasi dan wawancara. Penelitian menggunakan riset berorientasi pada deskriptif praktik. Penelitian ini menggunakan metode kualitiatif. Nilai kearifan lokal Jawa merupakan suatu perspektif untuk mengembangkan pengalaman baru. Penelitian ini bertujuan untuk menganalisis implementasi nilai kearifan lokal Jawa dalam persamaan akuntansi dan transaksi akuntansi terutama dalam bisnis keluarga. Keywords: Javanese local wisdom, descriptive practice-oriented research, commitment. Values of local wisdom can only be well implemented with a commitment to share these values with future generations. There are two interesting problems to think about regarding the implementation of value of local wisdom: the exploration of local genius and an alternative mindset of local wisdom in accounting. The meaning of “katentreman ati” (real happiness) and “Tulung tinulung” (helping each other) can be achieved by this study.
The findings show that values of Javanese local wisdom can be implemented in a company even though they are implemented only in a few transactions. The informants consisted of native Javanese business managers (of proprietorships, partnerships and limited liability companies). The data was gathered through observation and interviews. It is descriptive practice-oriented research. Javanese local wisdom is a perspective for developing new knowledge. With good planning and mature, the investment will be well-executed, safe from the budget and potentially easy to achieve the ultimate goal of the investments.This study aims to analyze the implementation of Javanese local wisdom in accounting equations and accounting transactions especially in family businesses. The study was prepared as the material to execute better strategic investment decisions in order to anticipate possibly over budget later on due to logistic cost. The factory machineries had been imported from 7 countries in the world that were sent through their 7 main ports worldwide. Based on experience of PT Semen Indonesia (Persero) Tbk., a state-owned company where investing to make one new plant 4th in Tuban worth of Rp 3.188 trillion (US$336 milion), the cost of import logistics contributed 7 percent of the total values of good imports of Rp 1.2 trillion (US$126,32 million). Logistics costs to bring these items are having a strong correlation with the country of origin along with the point of loading port. However investment to build the new infrastructure should also be considering both country of origin and port of loading the goods imported. The average cost of investment in Indonesia is 22% income per capita (Doing Business, 2012) or the highest among the region that average of 7.7% of income per capita. Barriers to the development of Indonesia's human development index lies in the limited infrastructure, causing economic and investment costs are very high.
Indonesia is entering a phase of massive infrastructural development across its whole archipelagoes today.
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