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All Journal Bulletin of Management and Business JAKBS
Ana Sopanah S
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ketidaksetaraan Ekonomi dan Dampak Sosial Dari Adat Belis Perspektif Akuntansi Budaya di Suku Dawan R, Kabupaten Malaka, Nusa Tenggara Timur (NTT) Kristina Desy Funan; Ana Sopanah S; Syamsul Bahri; Khojana Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study examines the cultural practice of Belis among the Dawan R community in Malaka Regency, East Nusa Tenggara (NTT), from the perspective of cultural accounting, focusing on its economic inequality and social impact. Belis, a customary dowry given by the groom’s family to the bride’s family, holds significant cultural value but often results in economic burdens and social stratification. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving traditional leaders, local communities, and government representatives. The findings reveal that while Belis reflects local wisdom and strengthens family ties, it also contributes to financial hardship, reinforces gender inequality, and leads to various social issues such as labor exploitation, debt, early marriage, and domestic violence. From a cultural accounting perspective, Belis can be analyzed through the stages of identification, measurement, and communication, representing a form of economic transaction rooted in local tradition. This research recommends policy reform and community education to harmonize cultural preservation with economic and social justice, including setting reasonable limits on Belis, promoting non-monetary alternatives, and increasing economic literacy.
Pengukuran Kinerja Keuangan Pemerintah Kota Malang Dengan Menggunakan Analisis Rasio Keuangan Gresensia Elisabeth Tori; Ana Sopanah S; Endah Puspitasari
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.262

Abstract

The level of measurement of the financial performance system can be said to be a far more important thing to be able to do to be able to see at the level of achieving a mission that has been carried out in a group or organization and at the level of an outcome in an action on which measurement. will be able to provide an action on motivation as well as a direction for a much more effective future. As in the results of this research, it can be seen that the level of expertise in the PDK financial work system in Malang City for the 2017-2020 period if it can be known based on an independence ratio which is still in a consultative form, which can be defined as minimal, which is due to in the system of existing roles on the part of the central government with the aim of being able to maximize the existing development system in the city of Malang, it is much better and the level of independence at the level of society to be able to build an area in paying retribution and taxation can be stated to be minimal. It is known that an effectiveness ratio in the ability of an area of ​​Malang City which can carry out a realization of regional original income in the 2017-2020 period as with a target that will be applied based on real data. It can be seen that based on an efficiency ratio and the performance system of the Malang City government in the 2017-2020 period is declared good.
Co-Authors Endah Puspitasari Gresensia Elisabeth Tori Khojana Hasan Kristina Desy Funan Syamsul Bahri