Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Menyoal Konsep Penandingan dalam Perspektif Budaya

Beatrix Yunarti Manehat (Universitas Katolik Widya Mandira)
Yolinda Yanti Sonbay (Universitas Katolik Widya Mandira)
Viany Cecilia Pah (Universitas Katolik Widya Mandira)



Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to photograph the reality of the matching concept in the faken culture in death, the meaning of faken, and the basis for its determination in the Uma Duakun Fauleon Tribe, Belu-NTT. The transcendental phenomenology method was used in this study. The results show that the matching concept in the business world is different from the practice in indigenous peoples. There is no revenue claim for the costs incurred for the faken at the time of death. Faken symbolizes appreciation and support for the deceased. Acceptance of the awareness of mutual help is reflected in the faken. The traditional fortune regulates the loading of faken. The party responsible for paying the faken is the sister. The basis for determining faken is the closeness of family relationships. Abstrak Penelitian ini bertujuan untuk memotret realita konsep penandingan (matching) dalam budaya faken di kematian, makna, serta dasar penetapannya di Suku Adat Uma Duakun Fauleon, Belu-NTT. Metode fenomenologi transcendental digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa konsep matching yang ada di dunia bisnis berbeda dengan praktik di masyarakat adat. Tidak ada tuntutan pendapatan atas biaya yang telah dikeluarkan untuk faken saat kematian. Penerimaan atas kesadaran saling membantu tercermin dalam faken. Tuah adat mengatur pembebanan faken. Pihak yang bertanggungjawab untuk membayar faken adalah saudari perempuan. Dasar penetapan faken adalah kedekatan hubungan keluarga.

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Journal Info

Abbrev

JRAAM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope The editorial board accepts applied research articles in accounting management. Applied research article requires in depth study about the implementation or development of (new) model (system/application) in specific context (case studies), in these following areas: Financial ...