Jurnal Riset Akuntansi Kontemporer
Vol 17 No 1 (2025): April Edition

MENTAL ACCOUNTING: THE MEANING OF ‘BUWUHAN’ IN JAVANESE WEDDING TRADITION: AN ETHNOGRAPHIC STUDY

Abdul Manan, Abdul Manan (Unknown)
Rusdiana Permanasari, Rusdiana Permanasari (Unknown)
Nanang Ari Utomo, Nanang Ari Utomo (Unknown)
Sujito, Sujito (Unknown)



Article Info

Publish Date
28 Apr 2025

Abstract

The tradition of buwuhan, or donation, is integral to Javanese traditional wedding ceremonies. This practice not only functions as financial support but also reflects social values such as collectivism and reciprocity within the community. This study aims at identifying the mental accounting practices involved in the buwuhan tradition during Javanese weddings and to analyse the symbolic meaning of financial management related to buwuhan. The research adopted a qualitative approach using an ethnographic method, with data collected through direct observation, interviews, and analysis of relevant documents. The informants included traditional elders, community leaders, and individuals who had participated in the wedding procession. The main finding revealed that the practice of buwuhan is perceived as a form of kepotangan a social debt or reciprocal obligation. As a result, many households manage their budgets by prioritising the fulfilment of these obligations over other financial needs.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...