Jurnal Akuntansi Multiparadigma
Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma

BUDAYA SIBALIPARRIQ DALAM PRAKTIK HOUSEHOLD ACCOUNTING

Eva Musdalifa (Universitas Brawijaya)
Aji Dedi Mulawarman (Universitas Brawijaya)



Article Info

Publish Date
31 Dec 2019

Abstract

Abstrak: Budaya Sibaliparriq dalam Praktik Household Accounting. Penelitian ini berupaya untuk menelusuri budaya sibaliparriq dalam praktik akuntansi rumah tangga. Fenomenomologi digunakan sebagai metode dengan keluarga nelayan Mandar sebagai informan. Penelitian ini menemukan bahwa budaya sibaliparriq membuat pendapatan sebagai rejeki dan melahirkan rasa saling percaya antara suami dan istri pada aspek pengelolaan pendapatan. Para informan tidak melakukan pencatatan baik pemasukan maupun pengeluaran. Suami langsung memberikan penghasilan kepada istri tanpa meminta istri untuk mempertanggungjawabkan secara tertulis atau memberikan laporan tentang pengalokasian tersebut. Bahasa lisan menjadi bahasa akuntansi mereka dalam mengelola keuangan keluarga. Abstract: Sibaliparriq Culture in Household Accounting Practices. This study seeks to explore the culture of sibaliparriq in household accounting practices. Phenomenology was used as a method with the Mandar fishermen family as informants. This research finds that sibaliparriq culture makes income as a fortune and breeds mutual trust between husband and wife in the aspect of income management. The informants don’t record both income and expenditure. The husband immediately provides income to the wife without asking the wife to take responsibility for writing their report on the allocation. Spoken language becomes their accounting language in managing family finances.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...