Mengungkap Makna Akuntansi Pada Budaya Nyorong Masyarakat Desa Berora, Kecamatan Lopok, Kabupaten Sumbawa

Abstract

This study aims to uncover the meaning of accounting within the Nyorong culture and to describe how educational costs are interpreted as a form of family investment in determining the value of the dowry. This study employs a qualitative approach using ethnographic methods. Data were collected through interviews, observations, and documentation involving traditional leaders, the parents of the bride and groom, practitioners of the Nyorong tradition, and community members involved in the panulung system. The results indicate that education is viewed as a form of family investment that garners social recognition, but it is not the sole basis for determining the value of the dowry. The determination of the dowry’s value also takes into account the family’s economic capacity and the outcomes of deliberations between both parties. Accounting practices within Nyorong culture are reflected in the calculation of costs, the recording of panulung assistance, as well as obligations and the repayment of such assistance. Thus, accounting in Nyorong culture is not only related to cost management but also reflects the values of mutual cooperation, responsibility, trust, deliberation, and inter-family relationships