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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Mitra Mahajana: Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Ekonomi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Ilmu Akuntansi
Nuraini Ismail
Prodi Akuntansi, Fakultas Ekonomi, Universitas Flores
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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WHEN RITUAL MEETS ACCOUNTING: EXPLORING THE MEANING OF COST ACCOUNTABILITY IN MANGGARAI'S KENDURI CEREMONY Nuraini Ismail; Lilik Purwanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.643

Abstract

This study aims to determine the cost sharing system incurred in the traditional kenduri ceremony (Di'a class) and to reveal the meaning of cost accountability in Wae Renca Village, West Cibal District, Manggarai Regency, East Nusa Tenggara Province. This study uses a qualitative method with a descriptive approach. Data were obtained through observation, interviews with traditional elders, nuclear families, children of rona, and children of wina, as well as documentation and literature studies. The results of the study indicate that the cost sharing system in the Kenduri ceremony is regulated based on customary agreements and involves three main parties, namely ase kae (nuclear family), children of rona (siblings), and children of wina (sisters). Cost accountability is reflected in the family deliberation mechanism, where every contribution and expenditure is recorded and accounted for openly. The meaning of cost accountability in the kenduri ceremony reflects five main values, namely: (1) Religious meaning as a form of accountability to God and ancestors; (2) Humanitarian meaning as respect for human dignity; (3) The meaning of unity and togetherness through collective participation of the entire family; (4) The meaning of deliberation which emphasizes the importance of joint decisions; and (5) The meaning of justice in the distribution of costs without differentiating economic status. This study concludes that cost accountability in the kenduri ceremony not only functions economically, but also become a symbol of the spiritual, social, and cultural values of the Manggarai people which strengthen solidarity and collective responsibility.
Co-Authors Ado, Basilius Padi Apriana Marselina Banda, Falentina L Benge, Aloysius Redemtus Deno, Agustina Djou, Laurentius D Gadi Elsensiana Bupu Loda Falentina Lucia Banda Florida Ngole Tey Hardiyanti, Andi Hasan, Nur’Syabannia Hermanus Reo Ida Ayu Putu Sri Widnyani Iriany Dewi Soleiman Isa, Hafifah Sufina Jadul, Nur Ainun Jeradu, Vincent Katarina Meo Koten, Anselmus Jemadi Laurentius Dominicus Gadi Djou Lilik Purwanti Mahmud, Abdul A Marselina , Apriana Marselina, Aprian Minda, Fransiska Mochdar, Kartika Saridewi Mogi, Helena Moi, Margareta Isabela Mаrselinа, Аpriаnа Nai, Nobertus Nuwa Nenu, Anastasia Nio, Elvisius T Nona, Fitri Rohaini Nurwijayanti Ope, Martha Goreti Panda, Cerliana Ratu, Agustina Dagu Sabulon Sayang Satriani, Yohana Sesilianus Fau Soka, Efrem Alfredo Ringgi Soleiman, Iriany Soleiman Dewi So’o, Getrudis Suku, Maria Meilyantini Ero Taso, Maria Eugenia Tobias Timba Valentinus, Alexander Weni, Elisabeth Yelita Wuga, Maria Cresensiana wulandari, atika Yulita Londa