Exploring budgetary accounting practices on the Jaton (Javanese Tondano) eid celebration tradition in Gorontalo

Abstract

This research aims to reveal 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).

Keywords: {'name': 'Accounting Practices'}, {'name': 'Budgets'}, {'name': 'Traditions'}, {'name': 'Jaton'}

Authors & affiliations

Novia Maharani Putri
Affiliation not supplied

Iwan Triyuwono
Affiliation not supplied

Lilik Purwanti
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Agusdiwana, S., & Sawal, A. R. (2020). Peran Akuntansi dalam Rumah Tangga dan Penerapan Pengelolaan Keuangan Rumah Tangga Secara Islam di Masa Pandemi Covid-19. ASSETS: Jurnal Ekonomi, Manajemen dan Akuntansi, 10(2), 110-129. https://doi.org/10.24252/assets.v10i2.18594

Arif, M., & Lasantu, M. Y. (2019). Nilai Pendidikan Dalam Tradisi Lebaran Ketupat Masyarakat Suku Jawa Tondano di Gorontalo. Madani: Jurnal Pengabdian Ilmiah, 1(2), 144–159. https://doi.org/10.30603/md.v1i2.1068

DOI: 10.1146/annurev.so.14.080188.002301

DOI: 10.32884/ideas.v9i3.1448

DOI: 10.22219/jaa.v6i1.23637

Cresswell, J. W. (2003). Research design: Qualitative, Quantitative and Mixed Methods Approaches (2nd edition). Singapore: SAGE Publications.

Denzin, N. K., & Lincoln, Y. S. (2009). Handbook of Qualitative Research. Yogyakarta: First Printing. Student Library.

Espa, V. (2011). Construction of Family Accounting Forms (Hypnomethodological Approach). Doctoral Dissertation, Brawijaya University.

Fakhruddin, & Ahmad. (2008). Akuntansi dan Ideologi: Perumusan Konsep Dasar Akuntansi Syari'ah. UIN-Maliki Press.

DOI: 10.1111/ecin.12748

Garfinkel, H. (1967). Studies in Ethnomethodology. New Jersey: Prentice Hall Inc.

Guntur, M. (2019). Basic Concepts of Qualitative Data Analysis. Makassar: Jaffray Theological College.

DOI: 10.34199/oh.2.1.2020.004

Manurung, & Sinton, J. (2013). Urgensi Peran Akuntansi dalam Rumah Tangga (Studi Fenomenologis pada Dosen-Dosen Akuntansi di Univeristas Widyatama Bandung). Jurnal Ilmiah Akuntansi dan Humanika. 3(1), 892-911. https://doi.org/10.23887/jinah.v3i1.4040

DOI: 10.21776/ub.jamal.2019.10.3.24

DOI: 10.1108/09513570010338267

DOI: 10.14421/jsr.v10i1.1153

DOI: 10.5296/ijafr.v6i2.9840

Raharjo, AP, & Kamayanti, A. (2015). Household Accounting Values and Implementation Interpretive Study. The Indonesian Journal of Accounting Research, 18(1), 74–96. http://doi.org/10.33312/ijar.365

DOI: 10.1108/IJHMA-02-2019-0023

Rosijanih, A. (1999). Jaton Folklore in North Sulawesi. UGM Yogyakarta.

Sukidin, B. (2002). Micro Perspective Qualitative Research Methods. Surabaya: Insan Cindekia.

DOI: 10.22629/kabh.2015.30.3.004

DOI: 10.1016/j.cpa.2005.10.003

DOI: 10.1108/09513579910270129a

DOI: 10.33312/ijar.494

DOI: 10.21776/ub.jamal.2020.11.3.28