Indigenous Accounting: Local Wisdom-Based Resource Management in Kei Tribe Traditional Ceremonies

Abstract

 This study aims to explore the practice of resource management based on local wisdom values in the context of the traditional inauguration ceremony of the kay people in the Kei Islands, Southeast Maluku, using an ethnomethodological approach. Modern accounting dominated by Western values often does not reflect the local wisdom that underlies the lives of indigenous people. This approach allows researchers to understand how members of the Kei community practically interpret and manage resources in the context of their traditions. The findings show that this tradition strengthens social solidarity, creates accountability based on local values, and maintains harmony in the community through the financing of the traditional inauguration ceremony of the kay people which is packaged with mutual cooperation in the Yelim culture