The purpose of this study was to find out, analyze and provide an overview of the reality of the life of the osing society of Kemiren Banyuwangi Village, especially regarding involvement in the budgeting planning process. This research is classified into qualitative research with the approach used in this research is ethnometodology approach. Broadly speaking, the results of this research explain that the Osing ethnic in Kemiren Village, Glagah Sub-district has local wisdom that until now is still very maintained. | Participative budgeting reality in the society of osing ethnic Kemiren village banyuwangi district (An ethnometodology study) Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) , , 2020 Participative Budgeting Reality in The Society of Osing Ethnic Kemiren Village Banyuwangi District (An Ethnometodology Study) Shofyan Hadi Magister Program of Economics and Business Faculty, Jember University-Indonesia Siti Maria Wardayati Economics and Business Faculty, Jember University-Indonesia Muhammad Miqdad Economics and Business Faculty, Jember University-Indonesia Abstract The purpose of this study was to find out, analyze and provide an overview of the reality of the life of the osing society of Kemiren Banyuwangi Village, especially regarding involvement in the budgeting planning process. This research is classified into qualitative research with the approach used in this research is ethnometodology approach. Broadly speaking, the results of this research explain that the Osing ethnic in Kemiren Village, Glagah Sub-district has local wisdom that until now is still very maintained. The exclusion of local wisdom values found in the ethnic of osing in the form of mutual cooperation, honesty, mutual or harmonious values, obedience values or accordingly all represent representation of the osing society in behaving and will influence the development process. Keynote: Osing Ethnic, Local Wisdom, Budgeting,Ethnometodology DOI: Publication date: January 31st 2020 1. Introduction Accounting is an activity to provide financial information that is used to make economic decisions (Sulistiawan, Januarsi, Alvia 2011: 4). As long as economic activity still uses money in transactions, the role of accounting is still very much needed to record financial economic transactions (Warsono, Darmawan, Ridha, 2009: 2). At present accounting with applicable .
