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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Ayu Damayanti, Ratna
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Economics, Econometrics & Finance

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Praktik Akuntansi dalam Penetapan Nilai Mahar (Boka) Pada Pernikahan Adat Buton di Kota Baubau: Accounting Practices in Determining The Value of Dowry (Boka) In Buton Custom Weddings In Baubau City febby rachmadani; Wiliana, Rahayu; Pagalung, Gagaring; Ayu Damayanti, Ratna
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 1 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i1.789

Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriage of the Buton People in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
Effect of Enterprise Risk Management, Leverage, and Company Size on Firm Value Indra Patanduk, Batara; Ayu Damayanti, Ratna; Juwita Purisamya, Asharin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3403

Abstract

The purpose of this study was to test and analyze the effect of corporate risk management, leverage, and company size on firm value, both partially and simultaneously with the research subject of textile and garment subsector companies listed on the Indonesia Stock Exchange. This research uses quantitative methods with secondary data sources. The data analysis technique used is multiple linear regression using the SPSS Version 26 application. The total population that became the subject was 17 companies and a sample of 6 companies. The results of this study indicate that partially corporate risk management has a positive and significant effect on firm value. Leverage has a negative and significant effect on firm value. Company size has a positive and significant effect on firm value. While simultaneously, corporate risk management, leverage, and company size have a significant effect on firm value.
The Study of Accounting Practices in The Uang Panai Tradition (Ethnographic Studies on Traditional Marriages in West Sulawesi) Nahdhiyah, Nanda; Ayu Damayanti, Ratna; Nirwana, Nirwana
Devotion : Journal of Research and Community Service Vol. 3 No. 8 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i08.178

Abstract

Pricing is not only oriented towards material profit, but also oriented to non-material values, such as cultural aspects. This study aims to reveal the accounting practices of Mandar culture in Majene, West Sulawesi, based on an ethnographic review of the meaning of Uang Panai for local communities and accounting practices in setting the price of Uang Panai. This study uses a qualitative approach with an interpretive paradigm. Data collection was done naturally through participatory observation, in-depth interviews, and referring to the literature and previous research results. The data analysis technique uses a modified and simplified Spradley model without reducing and replacing the results of data analysis. The results of the study indicate that the determination of the price of Uang Panai in Mandar Majene is carried out to cover the costs of the wedding party. The process of determining the price of the panai money is carried out in four stages, namely messiq, negotiation, proposal, and mattandajari. The amount of panai can be influenced by the social status of the bride, such as occupation, education, and family power or authority. The price fixing process refers to conventional accounting theory, the concept of price fixers and price takers, and bargaining as in a perfectly competitive market. The results of this study can be used as a reference material for multi-paradigm Accounting learning. In addition, the community gains additional understanding that the amount of panai money depends on the agreement of the prospective bride's family.
Co-Authors febby rachmadani Gagaring Pagalung Indra Patanduk, Batara Juwita Purisamya, Asharin Nahdhiyah, Nanda Nirwana, Nirwana Wiliana, Rahayu