MAKNA BIAYA DALAM UPACARA LARUNG SESAJI DI TELAGA SARANGAN MAGETAN

This research aims to analyze the meaning of costs in the ritual ceremony of Larung Sesaji at Telaga Sarangan, Magetan. The research method employed is qualitative with a transcendental phenomenological approach, wherein the researcher not only reveals the visible phenomena but also the consciousness of individuals in interpreting the costs incurred for the Larung Sesaji ritual. Data were collected using interview, survey, and direct documentation methods from individuals or groups central to the research focus. The use of primary data enabled the researcher to obtain specific and relevant information aligned with the research objectives, ensuring the accuracy and validity of the data in accordance with actual conditions or contexts. Data were gathered through interviews with key informants involved in the ceremony, including the traditional leader, village head, committee chairperson, and local residents of Sarangan Village. The research findings indicate that the costs expended in this ceremony are not merely expenditures but also investments in communal well-being and dedication to high religious and social values. From a cultural accounting perspective, the costs in this ritual are viewed not only in financial terms but also as expressions of esteemed social and religious values.