REFLECTION OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING IN CULTURE; A CASE STUDY ON WAYANG IN YOGYAKARTA

Wayang, which is an original Javanese art, existed before Hindu culture entered Java. In addition to being an art, it is also a medium for conveying noble values to the community. The various stories in puppetry generally provide lessons for good and bad things to emulate them. An effort to find out the relationship between puppet stories and the formation of accounting science characteristics in Indonesia is by conducting interviews with several puppeteers who have been practicing puppetry from 42-59 years ago. Based on the results of interviews with informants, there are qualitative characteristics of accounting in Wayang stories. The Mahabharata story describes a market as a medium of power and Tondo as an economic actor who pays taxes to the state. The ethics and economic morals taught are honesty, Seruni as the corruptor, and Turo as the honest play. The qualitative characteristics of accounting in Wayang stories are not shown absolutely or directly, but only as a form of symbolization.