Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kontemporer
Fitalia, Ni Ketut Enik
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ACCOUNTING PRACTICES IN THE METATAH CEREMONY IN BALINESE COMMUNITY Fitalia, Ni Ketut Enik; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7309

Abstract

Research Purposes. This study aims to reveal the application of accounting practices in the Metatah ceremony in Balinese community  in Abian Tubuh Baru, Mataram City, West Nusa Tenggara. Research Methods. This research uses a qualitative method with an ethnographic approach through observation, interviews, and documentation with Balinese people as informants. Research Results and Findings. The results show that accounting practices in the Metatah ceremony are based on social values such as gratitude, family ties, mutual cooperation, solidarity, and preservation of Balinese culture. Expenditures in this ceremony are flexible, adjusted to individual abilities and family contributions. The financial recording practices applied are still simple, focusing on recording receipts and expenditures, and are based on the daily habits and experiences of the local community. This research shows that accounting in a cultural context has unique and practical characteristics.
Co-Authors Elin Erlina Sasanti Rini Ridhawati