Jurnal Akuntansi Multiparadigma
Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma

MAKNA BIAYA DALAM UPACARA RAMBU SOLO

Tumirin Tumirin (Universitas Muhammadiyah Gresik)
Ahim Abdurahim (Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
03 Sep 2015

Abstract

Abstrak: Makna Biaya dalam Upacara Rambu Solo. Tujuan penelitian ini adalah menyingkap makna biaya upacara “rambu solo” di Tana Toraja. Biaya pelaksanaan upacara ini sangat mahal karena banyaknya hewan (kerbau dan babi) yang dikorbankan dan lamanya hari pelaksanaan upacara Hal tersebut merupakan sesuatu yang unik dilihat dari perspektif akuntansi. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Kami mewawancarai dua informan untuk mendapatkan data dan sekaligus mengobservasi pelaksanaan upacara rambu solo di Tana Toraja, Sulawesi Selatan. Hasil penelitian menemukan tiga makna dari biaya pelaksanaan upacara “rambu solo”, yaitu kumpul keluarga, identitas strata sosial, dan utang keluarga.Abstract: The Meaning of Cost in Ceremony of Rambu Solo. The purpose of this study was to reveal the meaning of cost of the “rambu solo” ceremony in Tana Toraja. The cost of this ceremony is expensive because of many animals (buffaloes and pigs) were sacrified and the time of ceremony is lengthy. This research was employed interpretive paradigm with phenomenology as methodology. We interviewed two informants to fid the data and we observed the ritual of “rambu solo”. The research conducted in Toraja, South Sulawesi. The results has revealed three meanings of the cost of the ritual “rambu solo”, namely, family gathering, the identity of social strata, and family’s debt.

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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 ...