The Meaning of Cost in the Tradition of “Praje Mulud” (Ethnomethodology Study in Peteluan Indah Village)

This research aims to reveal the meaning of cost and revenue accounting in the Praje Mulud Tradition. The research method used is qualitative ethnomethodology approach with interpretive paradigm. Data collection techniques were conducted through observation and interviews. The informants in this study were the people of Peteluan Indah. The results showed that the cost in the Praje Mulud tradition has a meaning that is more dominated by spiritual meaning. The meaning of costs in this tradition reflects sincerity, togetherness, and blessings that go far beyond just financial expenses. The cost in the Praje Mulud tradition is not just a material expenditure, but an investment in blessings, solidarity, and preservation of tradition. The community carries it out with sincerity, strengthening spiritual, cultural and character education values, making it more valuable than economic benefits.