Accounting Practices in the Antat Panulung Culture of Sumbawa Traditional Weddings

Dila Bianca (Universitas Mataram)
Ayudia Sokarina (Universitas Mataram)

International Journal of Scientific Multidisciplinary Research (IJSMR)
Vol. 3 No. 2 (2025): February 2025

This study aims to understand accounting practices in the antat panulung culture in Sumbawa traditional weddings. This study uses an interpretive paradigm with ethnographic methodology. Data collection was carried out through participant observation, interviews and documentation. The results of this study indicate that the recording system in the antat panulung culture includes three stages, namely: collecting assistance, recording in the banjar book, and managing expenses for wedding events. This culture emphasizes the values ​​of solidarity and kinship through mutual cooperation, where every assistance is considered a "debt" that will be repaid later, creating a cycle of reciprocity that strengthens social ties. As the first study to examine accounting practices in the antat panulung culture, this study provides new insights into the integration between traditional accounting practices and local Sumbawa cultural values