Amira Zahrani, . (2026) MAKNA BEBAN PADA KELUARGA BERDUKA DALAM TRADISI TAHLILAN DI DUSUN PELEM. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The tahlilan tradition is a cultural practice of the Pelem Hamlet community that continues to be observed as a form of respect and prayer for deceased family members. The execution of this tradition entails various expenditures that grieving families must manage, thereby giving rise to a meaning of expense that diverges from formal accounting concepts. This study aims to understand the meaning of expense for grieving families in managing household finances to meet the demands of the tahlilan tradition in Pelem Hamlet. This research employs a qualitative approach using Harold Garfinkel's ethnomethodological method. Data were gathered through observation, in-depth interviews, and documentation. The results indicate that the tahlilan tradition is a cultural accounting practice reflected in household financial management through the utilization of savings, family assistance, and asset divestment. This study demonstrates that expense in the tahlilan tradition is understood not merely as an economic sacrifice, but also as a form of responsibility imbued with social, cultural, and spiritual values. These findings expand the understanding of the concept of expense within the scope of cultural accounting studies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | {No. Panggil: 2210112002} {Pembimbing: Danang Mintoyuwono} {Penguji 1: Agustina Riyanti} {Ketua Penguji: Krisno Septyan} |
| Uncontrolled Keywords: | Tahlilan, Cultural Accounting, Expense |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AMIRA ZAHRANI |
| Date Deposited: | 29 Aug 2026 04:23 |
| Last Modified: | 29 Aug 2026 04:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51675 |
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