Sustainable by Culture: How Vernacular Accounting as an Indigenous Financial Ethic Sustains Microenterprises in Solo Raya

Abstrak

Introduction: This study investigates how wedangan entrepreneurs manage their finances without formal accounting systems, relying instead on memory, trust-based relationships, and culturally grounded values.  Research Methods: Using a qualitative exploratory method with an interpretive case study approach, data were gathered through in-depth interviews and direct observation with seven wedangan owners in Solo Raya. Finding/Results: Findings reveal that these entrepreneurs do not adopt Indonesia?s formal financial reporting standards (SAK EMKM), yet they effectively manage daily operations through vernacular accounting, locally legitimate systems of financial tracking based on experience and intuition. These practices align with core Islamic ethical principles such as honesty (sidq), simplicity (tawadhu?), and collective benefit (maslahah). Conclusion: The study challenges dominant notions of accounting as merely a compliance tool and instead positions it as a socially situated practice. It argues for the recognition of informal, value-based financial logics as viable models for ethical and resilient local economies in times of geopolitical turmoil.