MAKNA BIAYA DALAM UPACARA SEDEKAH LAUT DI DESA BULUJOWO, TUBAN

This research examines the meaning of costs in the Sea Alms tradition in Bulujowo Village, Tuban using a qualitative phenomenological approach. This study aims to understand people's perceptions of expenditures that are not only economic, but also symbolic in a spiritual, social and cultural context. Data was obtained through in-depth interviews with key informants who were directly involved in the implementation of the ceremony. The research results show that the costs incurred function as an investment in social solidarity, a form of gratitude for natural sustenance, and a tool to maintain cultural identity. These findings contribute to the development of cultural accounting theory by highlighting the role of costs as a mediating element between economic values and cultural values.