AKUNTANSI ARISAN BUDAYA BATAK

Gracia Rolimas, . (2024) AKUNTANSI ARISAN BUDAYA BATAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Batak cultural savings groups have been passed down through generations, solidified in Batak customs. Arisan has an organizational structure and bylaws that serve as guidelines for its operation. Batak cultural arisan prioritizes deliberation and consensus among members in determining the recipient of arisan funds. This research aims to understand the meaning of arisan accounting in Batak culture. Qualitative research methods using an interpretive paradigm and an ethnomethodological approach. The research was conducted through interviews, observations, and documentation. The chairperson, treasurer, and members of the savings group became informants in the research. The research results show that arisan implements the culture of mutual cooperation and the value of brotherhood among Batak people. In addition, arisan is viewed as a means of saving and a long-term investment with the hope of receiving assistance in the future. By participating in arisan, members hope to gain values such as brotherhood and mutual assistance, as well as benefits in the form of support and help obtained from arisan. Arisan also does not consider or discuss profit and loss because everything in arisan is bound by cultural meaning or values as seen in Batak cultural arisan.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112159] [Pembimbing: Dewi Darmastuti] [Ketua Penguji: Danang Mintoyuwono] [Penguji 1: Krisno Septyan]
Uncontrolled Keywords: Arisan, Culture, Investment, Liability, Expense
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: GRACIA ROLIMAS
Date Deposited: 18 Feb 2025 01:48
Last Modified: 18 Feb 2025 01:48
URI: http://repository.upnvj.ac.id/id/eprint/34707

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