AKUNTANSI MAHAR BUDAYA BATAK: REFLEKSI KOMITMEN, PENGHORMATAN, DAN KESUNGGUHAN

Allegra Dorothy Xaviera Manullang, . (2024) AKUNTANSI MAHAR BUDAYA BATAK: REFLEKSI KOMITMEN, PENGHORMATAN, DAN KESUNGGUHAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to understand the meaning of the practice of bride price accounting, specifically sinamot, in Batak Toba culture. The study employs Husserl’s transcendental phenomenological approach, with data collected through in-depth interviews with three informants: a Raja Parhata and two parents who have experienced marrying off both sons and daughters. The findings reveal that the determination of sinamot value is based on agreements between families, reflecting flexibility, responsibility, and respect for tradition. Unlike pricing in commercial accounting, which is objective and profit-oriented, the practice of sinamot emphasizes relational values, trust, and willingness to maintain harmony between families. Furthermore, the expenses of Batak traditional ceremonies are viewed as the parents’ final responsibility, rather than a financial burden measured by economic benefits as in commercial accounting principles. This study reveals that the practice of sinamot holds a profound meaning that rejects capitalistic approaches, prioritizing cultural values, spirituality, and social balance in preserving the identity of Batak Toba customs.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112155] [Pembimbing: Krisno Septyan] [Penguji 1: Danang Mintoyuwono] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords:	Sinamot, Bride Price Accounting, Cultural Accounting, Phenomenology
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HQ The family. Marriage. Woman
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	ALLEGRA DOROTHY XAVIERA MANULLANG
Date Deposited:	19 Feb 2025 04:02
Last Modified:	19 Feb 2025 04:02
URI:	http://repository.upnvj.ac.id/id/eprint/34687

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