Maharani Putri, Novia and Assoc. Prof. Dr. Lilik Purwanti, Ak., CSRS., CSRA (2024) Menyingkap Praktik Akuntansi Pada Perayaan Tradisi Lebaran Ketupat Suku Jaton (Jawa Tondano) di Gorontalo. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengungkap praktik akuntansi penganggaran Masyarakat Jaton di Gorontalo terkhusus di desa Reksonegoro dalam perayaan lebaran ketupat. Etnometodologi digunakan peneliti sebagai metode penelitian guna menelusuri dan mempelajari bagaimana manusia menangkap dan melakukan aktivitas sehari-hari dalam realitas sosial. Hasil penelitian menyimpulkan bahwa praktik akuntansi penganggaran Keluarga Jaton saat perayaan lebaran ketupat dilakukan dengan tiga cara, yaitu: (1) menaksir anggaran berdasarkan pengeluaran tahun sebelumnya, (2) menaksir anggaran berdasarkan frekuensi jumlah tamu, dan (3) menaksir anggaran berdasarkan nominal tabungan. Dalam mengoptimalkan anggaran terungkap adanya peran akuntansi rumah tangga di dalamnya. Praktik akuntansi rumah tangga matombol-tombolan (gotong royong) tercermin pada (a) sikap gotong-royong antar suami dan istri dalam menggabungkan pendapatan, (b) sikap gotong-royong antar anggota keluarga dalam persiapan tradisi ketupat sehingga dapat terlaksana secara efisien dan efektif, serta (c) sikap gotong-royong antar tetangga Masyarakat Jaton untuk saling menutupi kekurangan saat tradisi ketupat berlangsung. Adapun nilai-nilai yang mendasari praktik akuntansi yang dilakukan pada tradisi perayaan ketupat, yakni: Amanah, Maslahah, Adil, dan Loyal; yang dapat disingkat menjadi sebuah kata yaitu; AMAL.
English Abstract
This study aims to uncover the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity).
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042402 |
| Uncontrolled Keywords: | Praktik Akuntansi, Anggaran, Tradisi, Jaton, Accounting Practices, Budgets, Traditions, Jaton |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 06 Feb 2024 04:46 |
| Last Modified: | 06 Feb 2024 04:46 |
| URI: | http://repository.ub.ac.id/id/eprint/215752 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Novia Maharani Putri.pdf Restricted to Registered users only Download (4MB) |
Actions (login required)
 |
View Item |