Accounting Practices in the Antat Panulung Culture of Sumbawa Traditional Weddings
Year: 2025
Type: article
Abstract: This study aims to understand accounting practices in the antat panulung culture in Sumbawa traditional weddings. This study uses an interpretive paradigm with ethnographic methodology. Data collection was carried out through participant observation, interviews and documentation. The results of this study indicate that the recording system in the antat panulung culture includes three stages, namely: collecting assistance, recording in the banjar book, and managing expenses for wedding events. This culture emphasizes the values of solidarity and kinship through mutual cooperation, where every assistance is considered a "debt" that will be repaid later, creating a cycle of reciprocity that strengthens social ties. As the first study to examine accounting practices in the antat panulung culture, this study provides new insights into the integration between traditional accounting practices and local Sumbawa cultural values
Authors: Dila Bianca, Ayudia Sokarina
Institution: University of Mataram
Language: English
Subfield: Cultural Studies
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408241500