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All Journal Ensiklopedia of Journal Menara Ilmu Ensiklopedia Social Review Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Pembangunan Nagari Al-Kharaj: Journal of Islamic Economic and Business Comsep : Jurnal Pengabdian Kepada Masyarakat Ensiklopedia Research and Community Service Review Jurnal Akademi Akuntansi Indonesia Padang IECON: International Economics and Business Conference
Fitri Yulianis
Universitas Muhammadiyah Sumatera Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Communal Accounting in Minangkabau Culture: An Ethno-Cultural Study of Badantam Practices Yulianis, Fitri; Peregki Susanto; Abror; Nurul Asma Akmal; Erniwati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8009

Abstract

This study examines the practice of Badantam, a tradition of financial mutual aid in Minangkabau wedding ceremonies, particularly in Nagari Ketaping, Padang Pariaman Regency. This tradition functions not only as a mechanism for pooling funds but also reflects the principles of customary-based accounting implemented simply yet imbued with cultural values. The primary focus of this research is to explore the accounting system used in Badantam, specifically a cash-basis system, in which recording occurs only for transactions received in cash or cash equivalents at the time of the event. A qualitative approach with ethnographic methods was employed. Data were collected through in-depth interviews, participant observation, and documentation, involving informants such as customary leaders, religious figures, community leaders, the wedding organizing family, and surrounding community members. Data analysis followed the interactive model of Miles, Huberman, and Saldana, while data validity was ensured through triangulation of sources, techniques, and time. The findings indicate that Badantam operates through four main stages: collection, recording, announcement, and supervision. During the recording stage, all contributions— whether cash or gold converted to cash value—are formally documented in a special ledger according to sequence and kinship category. This demonstrates the practical application of cash-basis accounting, where recognition occurs only upon actual receipt of funds. Furthermore, transparency is ensured through public announcement of each contribution via loudspeaker; accountability is reflected in clear reporting accessible to all; and supervision is implemented collectively by both the committee and community through direct verification of records and physical cash.This, Badantam can be viewed as an embodiment of cultural accounting, integrating cash-basis principles with the values of transparency, accountability, and collective oversight. This tradition demonstrates that modern accounting principles have long been embedded in Minangkabau customary systems, grounded in local wisdom, social solidarity, and internalized religious values. Keywords: Badantam, Communal Accounting, Minangkabau Culture
Pengaruh Tingkat Pendidikan, Modal Usaha, dan Teknologi Terhadap Pendapatan UMKM Pesisir di Nagari Katapiang Yulianis, Fitri; Susanto, Perengki; Abror, Abror; Nofranita, Willy; Alfarisi, Salman; Akmal, Nurul Asmaa; Erniwati, Erniwati
Jurnal Pembangunan Nagari Vol 10 No 2 (2025)
Publisher : Badan Penelitian and Pengembangan (Balitbang), Padang, West Sumatra, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30559/jpn.v10i2.564

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in local economic development due to their contribution to employment creation and income distribution, particularly in coastal areas. However, the development of MSMEs remains constrained by limited business capital, variations in entrepreneurs’ education levels, and suboptimal utilization of technology. This study aims to analyze the effect of education level, business capital, and technology utilization on the income of MSMEs in Katapiang Nagari, Batang Anai District, Padang Pariaman Regency. This research employed a quantitative approach using multiple linear regression analysis. The sample was selected through purposive sampling involving 50 micro-scale culinary MSME owners operating in the coastal area of Katapiang Beach. Data were collected through questionnaires and analyzed using SPSS version 22. The results show that business capital has a positive and significant effect on MSME income, while education level and technology utilization do not have a significant effect. The coefficient of determination (R²) of 0.45 indicates that 45% of income variation can be explained by the three independent variables. These findings suggest that MSME income improvement in Katapiang Nagari is more strongly influenced by capital adequacy. Therefore, it is recommended that local governments prioritize strengthening access to MSME financing schemes and integrated financial management assistance, accompanied by gradual and practical digital capacity development aligned with the characteristics of coastal culinary enterprises.
Co-Authors Abror Abror Abror Akmal, Nurul Asmaa Desi Asmaret Erniwati Erniwati Erniwati Fadil Meiseptian Fandri, Iir Fonanda, Borry Husnil Khatimah Immu Puteri Sari Indah Nurul Ilmi Jekri Salma Nisra Maitri Hidayahni Melati Fadillah Syahrul Mutiara Irman Nisra, Jekri Salma Nofranita, Willy Nurul Asma Akmal Nurul Ulya Peregki Susanto Perengki Susanto Puguh Setiawan Puguh Setiawan Rambun Pamenan Rina Widyanti Rohmatul Aini Salman Alfarisi Saputra, Ahmad Joni Syahrizal Syamsul Amar B Wiki Archadiwa Willy Nofranita Willyani April, Cindi Winona Kumara Dewi Wiwi Yulianti