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All Journal Jurnal Akuntansi Multiparadigma Dinasti International Journal of Education Management and Social Science Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Asia Pacific Journal of Management and Education(APJME) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Cakrawala Ilmiah Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Andi Yusniar Mendo
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
NILAI DIBALIK MA’PA BEN & MA’PA SULE: PRAKTIK AKUNTANSI RAMBU SOLO’ Akbar Akbar; Tri Handayani Amaliah; Andi Yusniar Mendo
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.14

Abstract

Abstrak -  Bagaimana Pengelolaan Akuntansi Utang dalam Upacara Rambu Solo’?Tujuan Utama -  Penelitian ini berupaya untuk mengeksplorasi nilai di balik tradisi ma’ paben dan ma’ pasule dalam upacara rambu solo’.Metode - Penelitian ini menggunakan etnografi. Adapun informan penelitian ini adalah panitia upacara rambu solo’, keluarga, dan pemangku adat.Temuan Utama – Pengelolaan utang pada ma’ paben dan ma’ pasule memiliki kontradiksi dengan pengelolaan utang secara modern yang berbasis nilai materi. Pengelolaan utang dalam tradisi ini dilakukan berdasarkan akad hati yang terinternalisasi oleh nilai pakkamasean, turu’ ma’ wai mata, akuntabilitas moral, dan komitmen moral. Implikasinya, konsep utang bukan hanya mencakup materi tetapi juga nonmateri.Implikasi Teori dan Kebijakan -  Implementasi nilai ma’ paben dan ma’ pasule adalah kesadaran bahwa utang merupakan pengikat silaturrahmi. Pengelolaan utang yang baik harus dilandasi oleh standar etika, moral dan spiritual.Kebaruan Penelitian -  Nilai nonmateri pada ma’ paben dan ma’ pasule dalam pengelolaan utang merupakan hal baru dalam penelitian ini, khusususnya akuntansi berbasis budaya. Abstract - How is Debt Accounting Management in the "Rambu Solo" Ceremony?Main Purpose - This study explores the value behind the "ma' paben" and "ma' pasule" traditions in the "rambu solo" ceremony.Method - This study uses ethnography. The informants are the ceremony committee, family, and traditional stakeholders.Main Findings – The debt management in "ma' paben" and "ma' pasule" contradicts modern debt management based on material values. The debt management in these traditions is based on a heart contract internalized by the values of "pakkamasean," "turu' ma' wai mata," moral accountability, and moral commitment. The implication is that the concept of debt is both material and non-material values.Theory and Practical Implications - Implementing the values of "ma' paben" and "ma' pasule" is the awareness that debt is a bond of friendship. Good debt management must be based on ethical, moral and spiritual standards.Novelty - The non-material value of "ma' paben" and "ma' pasule" in debt management is a novelty, especially in culture-based accounting.
Co-Authors Akbar Akbar Anjelina Yuli Ratnasari Herwin Mopangga Idris Yanto Niode Rahmawati Hasim Rulli Febriana Harun Tri Handayani Amaliah, Tri Handayani Usman Vivin R. Daud Yanti Aneta