Antonio Gramsci Hegemonical Theory Critical Study: Accounting Fraud Of Hindu - Bali

Abstract

Research on fraud accounting in the business of Hindu ceremony facilities in Bali (critical study based on hegemony theory). This study uses a qualitative research method with a critical paradigm. The contribution of this research has succeeded in formulating an understanding of business, which has three dimensions: a spiritual parameter, social justice, and social and political awareness. This study indicates that with hegemony theory, the business judgment considers intuitive things, but even less intuitive ones, such as social and political awareness, are also not neglected. For business actors, the means of the ceremony, with the existence of hegemony theory as an assessment of business performance, can provide a signal about the socio-political conditions of the region or society so that it can be taken into consideration in making direct decisions in terms of selling or conducting cooperation.