MEMAKNAI TRADISI BELALE”™ DALAM PERSPEKTIF AKUNTANSI HUTANG PIUTANG: SEBUAH KAJIAN ETNOGRAFI
DOI:
https://doi.org/10.32497/keunis.v11i2.4431Keywords:
Belale”™ Tradition, Cultural Accounting, Malay Sambas, MarriageAbstract
This study aims to analyze marriage from an accounting perspective and conclude that marriage is considered a burden and obligation, not income or an asset. Then research conducted by (Andani, 2017) found a very unique and interesting form of accounting for Balinese Muslim weddings in Kampung Lebah. The researcher found that accounting for receipts and expenses is different from accounting for the business world in general. This study uses a qualitative method with an ethnographic approach to find out accounting practices in the belale' tradition in Berlimang Village, Teluk Keramat District, Sambas. Based on the results of interviews with 7 informants, the belale' tradition is recognized as receivable by parties who have not received and recognizes the belale' tradition as debt for those who have carried out the marriageReferences
Andani, N. (2017). Akuntansi Pernikahan Muslim Bali (Studi Etnografi Di Kampung Lebah). Jurnal Ilmiah Mahasiswa FEB, 5(2).
Anita, D. G. (2019). Menguak Praktik Akuntansi pada Pelaksanaan Upacara Adat Rambu Solo Masyarakat Toraja . Universitas Hasanuddin.
Dey, C. (2002). Methodological issues: The use of critical ethnography as an active research methodology. Accounting, Auditing & Accountability Journal.
Duranti, A. (1997). Linguistic Anthropology. Cambridge University Press. https://doi.org/10.1017/CBO9780511810190
Fanika, N., & Zafi, A. A. (2020). Pandangan Islam Terhadap Adat Kebiasaan Hutang Piutang Masyarakat Desa Daren Kecamatan Nalumsari Kabupaten Jepara. TAFAQQUH: Jurnal Hukum Ekonomi Syariah Dan Ahwal Syahsiyah, 5(1), 28”“40.
Fikri, M. A., Karim, N. K., & Widyastuti, W. (2016). Akuntansi Pernikahan di Pulau Lombok. Jurnal Riset Akuntansi Aksioma, 15(2), 1.
Ginting, R., & Dewi, V. A. W. T. (2022). Seberapa Pentingkah Nilai Religiusitas dalam Mengurangi Budaya Penyebab Fraud pada Perusahaan? Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(01), 19”“27.
Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures And Organisation: Intercultural Cooperation and Its Importance for Survival. McGraw-Hil.
Ikatan Akuntan Indonesia. (2021). Standar akuntansi keuangan.
Ikram, A. M. (2004). Adat Istiadat Perkawinan Melayu Sambas. Sambas: MABM Sambas.
Jeacle, I. (2009). Accounting and everyday life: towards a cultural context for accounting research. Qualitative Research in Accounting & Management, 6(3), 120”“136.
Julia, J., Noor, A. S., & Chalimi, I. R. (2020). Tradisi Pernikahan Masyarakat Melayu Sebagai Pelestarian Budaya Lokal Di Desa Seranggam Kecamatan Selakau Timur Kabupaten Sambas. Jurnal Pendidikan Dan Pembelajaran Khatulistiwa (JPPK), 9(9).
Kaspullah. (2010). Nilai-Nilai Al-Qur”™an Dan Hadis Dalam Tradisi Pernikahan Masyarakat Melayu Sambas. UIN Sunan Kalijaga.
Manan, A. (2014a). Akuntansi dalam perspektif budaya jawa: sebuah study etnografi pada pedagang keliling di kota Semarang. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 5(1), 1”“20.
Manan, A. (2014b). Hukum Ekonomi Syariah. Kencana.
Martin, M., & Elmansyah, T. (2020). Penguatan Nilai-nilai Tradisi Pernikahan Melayu Sambasdan Implementasinya dalam Bimbingan dan Konseling Keluarga (Model Hipotetik BK Keluarga). Jurnal PIPSI (Jurnal Pendidikan IPS Indonesia), 5(1), 1”“7.
Megawati, R., & Turnip, M. (2021). Pemanfaatan Tumbuhan pada Upacara Adat Pernikahan Suku Melayu Sambas di Desa Merubung Kecamatan Tekarang Kabupaten Sambas. Jurnal Biologica Samudra, 3(2), 104”“114.
Mulyana, D. (2008). Metodologi penelitian kualitatif: Paradigma baru ilmu komunikasi dan ilmu sosial lainnya. Bandung: Remaja Rosdakarya.
Saiin, A., Armita, P., Putra, A., & Bashori, B. (2019). Tradisi pemberian sumbangan dalam hajatan pernikahan persfektif fiqhul Islam. Teraju: Jurnal Syariah Dan Hukum, 1(02), 59”“72.
Saprida, S., & Choiriyah, C. (2020). Sosialisasi ”˜Ariyah dalam Islam Di Kecamatan Air Kumbang Kabupaten Banyuasin. AKM: Aksi Kepada Masyarakat, 1(1), 13”“20.
Sugiyono. (2012). Memahami Penelitian Kualitatif. Alfa.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. ALFABETA.
Wahab, W., Erwin, E., & Purwanti, N. (2020). Budaya Saprahan Melayu Sambas: Asal Usul, Prosesi, Properti dan Pendidikan Akhlak. Arfannur, 1(1), 75”“86.
Yusriadi, Y. (2015). Identitas Orang Melayu di Hulu Sungai Sambas. Khalustiwa: Journal of Islamic Studies, 5(1), 74”“99.
Downloads
Additional Files
Published
Issue
Section
License
KEUNIS is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
