MAKNA BIAYA DALAM UPACARA LARUNG SESAJI DI GUNUNG KELUD BERDASARKAN PERSPEKTIF AKUNTANSI SYARIAH (Studi Pada Fenomenologi)

This study aims to analyze the meaning of costs in the Larung Sesaji ceremony at Mount Kelud based on a sharia accounting perspective. The research method used is qualitative with a phenomenological study approach, which allows an in-depth understanding of individual views related to costs in the ceremony. Data were obtained through interviews with village officials, elders, and traditional leaders of Sugihwaras Village. The research findings show that expenses in the larung sesaji ceremony are influenced by religious values and sharia accounting principles. The conclusion of this study is that it is important to consider the financial aspects of customary traditions by paying attention to sharia accounting principles. As a suggestion, it is suggested that the community and related parties can better understand and integrate sharia accounting principles in the management of traditional ceremony costs in order to achieve better financial sustainability and justice.