September 10, 2025AKRUAL Jurnal AkuntansiOpen Access

Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset

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Qualitative analysis highlights the importance of recognizing Bantengan as an intangible asset and its economic benefits.

The study finds that formal accounting recognition of Bantengan art is lacking, but community practices uphold it through social accountability.
Increased cultural tourism and a growing creative economy are significant economic impacts of recognizing Bantengan as an intangible asset.
The study employs a qualitative approach with case studies of two Bantengan communities to explore their accounting practices.
A community-based accounting approach may enhance representation of cultural values and support local economic development.

Sopanah et al. (2024) studied this question.

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