Jurnal Akuntansi dan Perpajakan
Vol 9, No 1 (2023): Maret 2023

Accounting In The Cultural Perspective of Mbaba Belo Selambar

Albert Nicodemus Sinukaban (Tanjungpura University)
Felicia Novi Simanjaya (Tanjungpura University)
Rafles Ginting (Tanjungpura University)
Khristina Khristina (Tanjungpura University)



Article Info

Publish Date
30 Mar 2023

Abstract

This study aims to determine how the dowry cost is determined, or what is commonly called uang tukur in the Mbaba Belo Selambar ceremony, and whether the process is by existing accounting concepts. Accounting is always associated with techniques and calculations. However, in practice, accounting is influenced by many social factors, one of which is the local culture. In Karo traditional marriage, there is a uang tukur set by the families of both parties. Hence, an element of cost is interesting to discuss from an accounting perspective. This research uses qualitative methods with an ethnomethodology approach. Data was collected by interviewing four informants about determining uang tukur in Mbaba Belo Selambar. Based on the research that has been done, it is found that the accounting practice in the Uang tukur tradition is through recording the little money received and will be issued when it is distributed.

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Journal Info

Abbrev

ap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their ...