Revealing the meaning of Tobacco farmer’s profits: An ethnomethodological study

This study aims to reveal the meaning of profit in the pade angen tobacco farming community in Ganti village. This research uses the interpretive paradigm and ethnomethodology as the research method. Data collection techniques consist of observation, interviews and documentation with a sample of 10 people. Data analysis techniques in this study used indexicality, reflexivity and contextual action analysis. The results of this research show that the meaning of profit based on the perspective of the tobacco farming community where farmers call it bati is twofold, namely material and immaterial. The material meaning is shown by the ability of farmers to pay off their debts, the independence of farmers to meet the needs of life and the ability of farmers to pay for their children’s education. The immaterial meaning is shown by the attitude of kinship and mutual trust.  This research contributes to the importance of recording accounting because the character of accounting farmers only makes simple records as a reminder of cash in and out so that farmers cannot know the exact profit of each planting period.