PRAKTIK AKUNTANSI UTANG-PIUTANG PADA TRADISI OTOK-OTOK
Abstract
Tujuan Utama - Penelitian ini bertujuan mendeskripsikan tradisi otok-otok pada masyarakat Madura dalam perspektif akuntansi utang-piutang.
Metode - Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah pelaku tradisi otok-otok.
Temuan Utama - Terdapat transaksi dalam tradisi Otok-Otok dalam bentuk bhubuwen (piutang), mueng (piutang tambahan), dan ngompang (utang). Sistem pencatatan tradisional digunakan dalam bentuk buku jhelen, buku agung, nota sumbangan, dan statden. Beberapa nilai humanis termanifestasi dalam praktik akuntansi ini.
Implikasi Teori dan Kebijakan - Penelitian ini menunjukkan solusi oleh masyarakat dalam memenuhi kebutuhan dengan menggunakan mekanisme yang sesuai dengan nilai budaya Madura. Selain itu, penelitian ini juga memberikan wacana baru dalam diskusi tentang transaksi utang-piutang yang lebih humanis.
Kebaruan Penelitian - Penelitian ini mengisi referensi tentang praktik akuntansi utang-piutang dengan penyertaan perspektif budaya Madura.
Abstract – Debt-Receivable Accounting Practices in Otok-Otok Tradition
Main Purpose - This research aims to describe the otok-otok tradition in Madurese society from the debt-receivable accounting perspective.
Method - This research uses the case study method. The informants of this research are the perpetrators of the otok-otok tradition.
Main Findings - There are transactions in the Otok-Otok tradition in the form of “bhubuwen” (receivable), “mueng” (additional receivable), and “ngompang” (debt). Traditional recording systems are used in the form of “jhelen” books, “agung” books, donation notes, and “statden”. Some humanist values are manifested in these accounting practices.
Theory and Practical Implications - This research shows solutions by the community to fulfil needs by using mechanisms based on Madurese cultural values. In addition, this research also provides a new discourse on more humanist debt transactions.
Novelty - This research references the debt and receivable accounting practice, including the Madurese cultural perspective.
Keywords
Full Text:
PDFReferences
Adbi, A. (2023). Financial Sustainability of for-Profit versus Non-Profit Microfinance Organizations Following a Scandal. Journal of Business Ethics, 188(1), 57–74. https://doi.org/10.1007/s10551-022-05287-8
Aderemi, T. A., Opele, A. M., Olanipekun, W. D., & Saleh Al-Faryan, M. A. (2023). A Panel Analysis of FDI Inflows and Poverty Reduction in BRICS Countries: An Implication for the Agenda 2030. Transnational Corporations Review, 15(4), 35–41. https://doi.org/10.1016/j.tncr.2023.08.003
Anggrayni, L., Tabe, R., & Azzochrah, N. A. (2022). Is Maqashid Shariah Important for Islamic Banks? Jurnal Akuntansi Multiparadigma, 13(3), 420-431. https://doi.org/10.21776/ub.jamal.2022.13.3.31
Arli, D., & Tjiptono, F. (2022). Selfishness and Consumer Ethics: Does (Non)Religiosity Matter? Journal of Philanthropy and Marketing, 27(4). https://doi.org/10.1002/nvsm.1751
Bao, Y., & Liao, T. (2023). Multidimensional Poverty and Growth: Evidence from India 1998–2021. Economic Modelling, 130, 106586. https://doi.org/10.1016/j.econmod.2023.106586
Bayindir, S., & Ustaoglu, M. (2018). The Issue of Interest (Riba) in the Abrahamic Religions. International Journal of Ethics and Systems, 34(3), 282–303. https://doi.org/10.1108/IJOES-09-2017-0148
Beyers, J. (2014). The Effect of Religion on Poverty. HTS Theological Studies, 70(1), 2614. https://doi.org/10.4102/hts.v70i1.2614
Berg, T., & Madsen, D. Ø. (2020). The Evolution of a Management Control Package: A Retrospective Case Study. Journal of Applied Accounting Research, 21(4), 763-781. https://doi.org/10.1108/JAAR-10-2019-0148
Bruton, G. D., & Sheng, N. (2023). When Monetary Profit Maximization Does Not Rule: Historical Analysis of English Quakers and the Role of Religious Institutional Logic. Journal of Management History, 29(4), 502-517. https://doi.org/10.1108/jmh-07-2022-0027
Cavicchi, Caterina & Vagnoni, E. (2023). Digital Information Systems in Support of Accountability: The Case of a Welfare Provision. The British Accounting Review, 55(5), 101112. https://doi.org/10.1016/j.bar.2022.101112
Chappell, S. F., Duncan, C. M., & LoRusso, J. D. (2022). Forging Identity: Spiritual Labor as an Organizational Practice. Journal of Management, Spirituality & Religion, 19(4), 320-340. https://doi.org/10.51327/bzdb1402
Choudhury, M. A. (2018). Tawhidi Islamic Economics in Reference to the Methodology Arising from the Qurʾān and the. ISRA International Journal of Islamic Finance, 10(2), 263–276. https://doi.org/10.1108/IJIF-02-2018-0025
Chowdhury, M. S., Ahmmed, F., & Hossain, M. I. (2019). Neoliberal Governmentality, Public Microfinance and Poverty in Bangladesh: Who Are the Actual Beneficiaries? International Journal of Rural Management, 15(1), 23-48. https://doi.org/10.1177/0973005218817657
Conteh, C., & Harding, B. (2023). Boundary-Spanning in Public Value Co-Creation through the Lens of Multilevel Governance. Public Management Review, 25(1), 104–128. https://doi.org/10.1080/14719037.2021.1942529
Currie, D., McCracken, M., & Venter, K. (2022). Avoiding the Vicious Cycle, Engendering the Virtuous Circle: Understanding the Interaction of Human, Social and Organizational Capitals in Non-Profit and Voluntary Organizations. Journal of Business Research, 152(March 2021), 17–28. https://doi.org/10.1016/j.jbusres.2022.07.022
Daff, L., & Parker, L. D. (2021). A Conceptual Model of Accountants’ Communication Inside Not-for-Profit Organisations. British Accounting Review, 53(3), 100959. https://doi.org/10.1016/j.bar.2020.100959
Farhana, I., Markham, C., & Basri, H. (2022). Implementing Islamic Principles and Values in Public Budgeting: A Battle of Mindset. Journal of Islamic Accounting and Business Research, 13(3), 444-463. https://doi.org/10.1108/jiabr-01-2021-0015
Gibbs, G. (2007). Analyzing Qualitative Data. Sage Publications.
Gilchrist, D. J., West, A., & Zhang, Y. (2023). Barriers to the Usefulness of Non‐profit Financial Statements. Australian Accounting Review, 33(104), 188–202. https://doi.org/10.1111/auar.12401
Glass, V., Stefanova, S., & Prinzivalli, J. (2014). Zero-Based Budgeting: Does It Make Sense for Universal Service Reform? Government Information Quarterly, 31(1), 84–89. https://doi.org/10.1016/j.giq.2013.05.022
Hall, M., & Millo, Y. (2018). Choosing an Accounting Method to Explain Public Policy: Social Return on Investment and UK Non-profit Sector Policy. European Accounting Review, 27(2), 339–361. https://doi.org/10.1080/09638180.2016.1261721
Helmig, B., Ingerfurth, S. &, & Pinz, A. (2014). Success and Failure of Nonprofit Organizations: Theoretical Foundations, Empirical Evidence, and Future Research. Voluntas, 25, 1509–1538. https://doi.org/10.1007/s11266-013-9402-5
Hidayah, N. N., Lowe, A., & Woods, M. (2019). Accounting and Pseudo Spirituality in Islamic Financial Institutions. Critical Perspectives on Accounting, 61, 22-37. https://doi.org/10.1016/j.cpa.2018.09.002
Himick, D., & Ruff, K. (2020). Counter Accounts of Profit: Outrage to Action through “Just” Calculation. Accounting, Auditing and Accountability Journal, 33(4), 699–726. https://doi.org/10.1108/aaaj-03-2018-3432
Isibor, O. F., & Odia, E. O. (2021). Adherents’ Switching Behavior: Exploring the Push-Pull-Mooring Framework in the Christian Religious Market. International Review on Public and Nonprofit Marketing, 18(1), 95-127. https://doi.org/10.1007/s12208-020-00261-4
Jackson, K. T. (2023). Questioning Shareholder Welfare Maximization: A Virtue Theoretic Perspective. Humanistic Management Journal, 8(3), 255-286. https://doi.org/10.1007/s41463-023-00156-6
Jessica, M., & Rusliyawati. (2023). Rahasia Guanxi dalam Praktik Akuntansi dan Bisnis Etnis Tionghoa. Jurnal Akuntansi Multiparadigma, 14(2), 219-235. https://doi.org/10.21776/ub.jamal.2023.14.2.16
Kurz, H. D. (2018). Marx and the “Law of Value”: Critical Appraisal on the Occasion of his 200th Birth Anniversary. Voprosy Ekonomiki, (11), 27-49. https://doi.org/10.32609/0042-8736-2018-11-27-49
Laallam, A., Kassim, S., Engku Ali, E. R., & Saiti, B. (2020). Intellectual Capital in Non-Profit Organisations: Lessons Learnt for Waqf Institutions. ISRA International Journal of Islamic Finance, 12(1), 27-48. https://doi.org/10.1108/ijif-10-2018-0111
Lanjouw, P., & Marra, M. R. (2018). Urban Poverty Across the Spectrum of Vietnam’s Towns and Cities. World Development, 110, 295–306. https://doi.org/10.1016/j.worlddev.2018.06.011
Lowe, A., Nama, Y., & Preda, A. (2020). A Research Agenda for Problematising Profit and Profitability. Accounting, Auditing and Accountability Journal, 33(4), 681–698. https://doi.org/10.1108/AAAJ-11-2019-4243
Luna, V. M. I. (2016). The Persistence of Poverty in Capitalist Countries. Economía Informa, 400, 67-82. https://doi.org/10.1016/j.ecin.2016.09.005
Merriam, S. B. (2009). Qualitative Research: A Guide to Design and Implementation. Jossey-Bass.
Miles, M. B., Huberman, A. M., & Saldana, J. (2013). Qualitative Data Analysis: A Methods Sourcebook. Sage Publications.
Miller, S. M. (2021). Nonprofit Expense Management and the Zero-Profit Threshold. Pacific Accounting Review, 33(4), 397–416. https://doi.org/10.1108/par-04-2020-0043
Nguyen, T., & Soobaroyen, T. (2019). Earnings Management by Non-Profit Organisations: Evidence from UK Charities. Australian Accounting Review, 29(1), 124-142. https://doi.org/10.1111/auar.12242
Srinivasan, V., Jain, S., Kwon, W., Bayetti, C., Cherian, A. V., & Mathias, K. (2023). What Innovative Practices and Processes Are Used to Deliver Psychosocial Care in India? A Qualitative Case Study of Three Non-Profit Community Mental Health Organisations. SSM - Mental Health, 4, 100220. https://doi.org/10.1016/j.ssmmh.2023.100220
Strauss, A. C., & Corbin, J. M. (1998). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory. Sage Publications, CA.
Wood, T., & Da-Costa, A. P. P. (2015). Corporate Frauds as Criminal Business Models: An Exploratory Study. Thunderbird International Business Review, 57(1), 51–62. https://doi.org/10.1002/tie.21676
Wulandari, R., & Zoubir, Y. H. (2022). Catholic Priests in the Archdiocese of Jakarta: Evidence of Entrepreneurial Leadership. Global Business and Organizational Excellence, 40(4), 6-20. https://doi.org/10.1002/joe.22081
Yen, D. A., Cappellini, B., Yang, H. (Sophie), & Gupta, S. (2021). Coping with Coping: International Migrants’ Experiences of the Covid‐19 Lockdown in the UK. British Journal of Management, 32(4), 1219–1241. https://doi.org/10.1111/1467-8551.12512
DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.41
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Siti Nurhalizah, Rita Yuliana, Dalila Daud

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.