Syahrindra Arya Ananta, . (2026) MEMAKNAI TRADISI SAKO PUSAKO DALAM PERSPEKTIF AKUNTANSI ASET. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to interpret the sako pusako tradition in Minangkabau society from the perspective of asset accounting based on local wisdom. Using an interpretive ethnographic approach with the Nusantara paradigm, the research was conducted in Sicincin, Padang Pariaman Regency. Data were collected through in-depth interviews, participant observation, and documentation from adat leaders. The findings reveal that sako is an intangible asset in the form of traditional titles, while pusako tinggi is a tangible cultural asset owned collectively and inherited matrilineally. The practices of recognition, recording, and disclosure of sako pusako are carried out through collective memory, oral narratives, and adat musyawarah, rather than formal documents. Accountability in this system is socio-spiritual, encompassing responsibility to fellow humans and to the Creator. This study concludes that accounting is not merely about numbers and finance, but a practice of accountability rich in cultural and spiritual values. These findings enrich indigenous accounting studies and contribute to the development of accounting based on local wisdom in Indonesia.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112142] [Pembimbing: Danang Mintoyuwono] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Krisno Septyan] |
| Uncontrolled Keywords: | Asset Accounting, Sako Pusako, Indigenous Accounting, Social Accountability, Minangkabau Society |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SYAHRINDRA ARYA ANANTA |
| Date Deposited: | 06 Sep 2026 15:15 |
| Last Modified: | 06 Sep 2026 15:15 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51331 |
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