BUDAYA SIBALIPARRIQ DALAM PRAKTIK HOUSEHOLD ACCOUNTING

Eva Musdalifa, Aji Dedi Mulawarman

Abstract


Abstrak: Budaya Sibaliparriq dalam Praktik Household Accounting. Penelitian ini berupaya untuk menelusuri budaya sibaliparriq dalam praktik akuntansi rumah tangga. Fenomenomologi digunakan sebagai metode dengan keluarga nelayan Mandar sebagai informan. Penelitian ini menemukan bahwa budaya sibaliparriq membuat pendapatan sebagai rejeki dan melahirkan rasa saling percaya antara suami dan istri pada aspek pengelolaan pendapatan. Para informan tidak melakukan pencatatan baik pemasukan maupun pengeluaran. Suami langsung memberikan penghasilan kepada istri tanpa meminta istri untuk mempertanggungjawabkan secara tertulis atau memberikan laporan tentang pengalokasian tersebut. Bahasa lisan menjadi bahasa akuntansi mereka dalam mengelola keuangan keluarga.

 

Abstract: Sibaliparriq Culture in Household Accounting Practices. This study seeks to explore the culture of sibaliparriq in household accounting practices. Phenomenology was used as a method with the Mandar fishermen family as informants. This research finds that sibaliparriq culture makes income as a fortune and breeds mutual trust between husband and wife in the aspect of income management. The informants don’t record both income and expenditure. The husband immediately provides income to the wife without asking the wife to take responsibility for writing their report on the allocation. Spoken language becomes their accounting language in managing family finances.


Keywords


household accounting; pencatatan; pendapatan; rejeki

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DOI: http://dx.doi.org/10.18202/jamal.2019.12.10024

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