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All Journal Journal of Public Policy and Management Review Jurnal Administrasi Publik : Public Administration Journal Sains Natural: Journal of Biology and Chemistry Media Mahardhika Iqtishodia: Jurnal Ekonomi Syariah Jurnal PIKMA : Publikasi Ilmu komunikasi Media dan Cinema Cons-Iedu: Islamic Guidance and Counseling Journal Jurnal Akuntansi Keuangan dan Bisnis Mudabbir: Journal Research and Education Studies Jurnal Ilmu Kesehatan MAKIA SJEE (Scientific Journals of Economic Education) FingeR: Journal of Elementary School
Permata Sari, Indah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

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Apakah Tradisi Antar Pakatan Bentuk Dari Praktik Akuntansi (Pendapatan dan Beban ?) Herjiden; Permata Sari, Indah; Handoko, Fredi
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6535

Abstract

This research aims to present accounting practices regarding the recognition of income and expenses in social reality, culture and traditions between alliances with the concept of matching. Marriage is a sacred and important event in human life which not only has social and cultural dimensions but includes economic dimensions. In this context, accounting practices play a role in recording and managing financial aspects related to antar pakatan traditions. Data analysis techniques with Symbolic interaction analysis with the aim of understanding how symbols, rituals, and actions in traditions and cultures have a certain meaning. The results of the study show that various accounting practices are related to the recognition of income and expenses in the tradition of antar pakatan. Income comes from gifts from family, relatives, and the community from the antar pakatan for the wedding organizer, while the expense is recognized when the expense is incurred both from the community who gives antar pakatan and the costs incurred by the party organizing the marriage. This accounting practice is more based on hereditary traditions but has its own value and meaning so that unique and diverse characteristics emerge. A deep understanding of this tradition is essential to contribute to the development of accounting that is more contextual and relevant to the needs of society.
Co-Authors Ahunaya, Dea Ai Hertati, Ai Arini Rosa Sinensis Boni Saputra Dasdomino Pardede, Ruby Dasman Lanin Eka Yusnaldi Ekawati, Nurlaili Fredi Handoko Gomes da cruz Fernandes, Benjamin Herjiden Indah Sari, Pratiwi Indra Yudha, Redi Irawan, Herman Khairul Khairunnisa Sembiring, Rizki Kurniati, Wilujeng Maesaroh Maesaroh Masaenah, Eem Maulidia Alfian, Annisa Nina Widowati Novianti, Ela Nurhayati Nurhayati Permata Sari, Nurdiah Purnama Pertiwi, Ratih Rahmadia, Suci Rahmayani Purba, Gita Rahmayanty, Dinny Ratna Lestari Ringgo Eldapi Yozani Sa’adah, Sa’adah Syafitri, Helin Tisnadjaja, Djadjat Tiswarni Tiswarni Tutut Ismi Wahidar Usman Lubis, Pitri Aulina