This research aims to establish a new concept of productivity based on local wisdom and Minangkabauculture found in Restoran Padang Sederhana in Jakarta. This research utilizes ethnography as a method indigging the culture surrounding the restaurant’s management. This research shows that there is a shift inconventional productivity concept, which focuses on profit as much as possible, and the output – inputmeasurement to a broader concept. The new broader productivity concept does not only achieve maximaloutput by utilizing minimal resources, but also that productivity is culture. The process of establishingcorporate productivity is a reflection of Minangkabau’s many communal value, inter alia: togetherness(kebersamaan), mutual assistance (gotong-royong), mutualism, and hard work based on Islamic spiritualvalues. With such values, Restoran Padang Sederhana has rapidly grown and survived fierce competition inthe culinary scheme, starting a humble start from a pedestrian food stall to a multi-billion business withhundreds of branches throughout Indonesia and thousands of employees.

Objective - This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique – A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants’ (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty - Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company’s goal to enhance performance, either financially or non-financially. Type of Paper: Empirical.

Objective - This research aims to reveal the productivity culture existing in Rumah Makan Padang (RMP), located in Jakarta, with a view to generating a concept of productivity that is in line with RMP-based local wisdom. Methodology/Technique - An ethnographic method was employed to investigate the local perspective in the attempt to develop a new concept of productivity. Findings - The findings show that the concept of productivity existing in RMP differs from the contemporary concept of today's culture. Novelty - Whilst the conventional concept of productivity stresses on the material aspects which can be physically and financially measured with a productivity ratio of output toward input, the concept existing in RMP stresses not only on material aspects, but also spiritual aspects, to have lived in and been reflected from its uniqueness of work measurement, that is income per mato (IpM). The spiritual aspect in RMP includes a mutual belonging of the value of IDR 1, risk taking and profit sharing, proportional togetherness, spiritual leadership, hard work, bravery and willingness to sacrifice. Type of Paper: Empirical Keywords: New Product development, Management, local wisdom, Indonesia. JEL Classification: M11. M19.

Objective-This research aims to identify a cultural theme embedded in entrepreneurial accounting and construct the form of entrepreneurial accounting. Methodology/Technique-A cognitive anthropology method is employed in this research to investigate the cultural atmosphere of entrepreneurial accounting. This is achieved by conceiving the atmosphere into informants' (owner/entrepreneur-director) mind-set. The research was conducted at various Padang restaurants in Jakarta, Indonesia, that were classified into four groups based on their size and level of complexity. Finding and Novelty-Firstly, a number of cultural themes of entrepreneurial accounting are revealed among the four Padang restaurant groups. There are four similar cultural themes: (a) business process turbulence; (b) togetherness intensity; (c) informal control processes; and (d) formal control processes. Despite the fact that all of the restaurants have similar cultural themes, the elements embedded in each theme are different and require certain adjustments in the design of entrepreneurial accounting based on a profit sharing system. Secondly, a construction of entrepreneurial accounting coloured with a unique socio-cultural background was also discovered. This construction enables owner/entrepreneur-directors to execute work programs with a view to achieving the company's goal to enhance performance, either financially or non-financially. Type of Paper: Empirical.