This study explores social accounting practices within the Sedekah Laut (Sea Alms) tradition at Pamayang Beach, Tasikmalaya. Using a descriptive qualitative approach, data were collected through interviews with traditional leaders, community members, and youth representatives. Findings show that the tradition embodies key elements of social accounting collective contributions, trust-based fund management, and community participation despite the absence of formal accounting systems. These practices promote accountability and sustainability rooted in local norms and values. The tradition also supports public needs and strengthens social cohesion. The study concludes that Sedekah Laut represents a culturally embedded form of social accounting, offering an adaptive and sustainable model relevant to traditional communities facing modern challenges.
Sapitri et al. (Tue,) studied this question.