Jurnal Akuntansi Multiparadigma (Dec 2019)

BUDAYA SIBALIPARRIQ DALAM PRAKTIK HOUSEHOLD ACCOUNTING

  • Eva Musdalifa,
  • Aji Dedi Mulawarman

DOI
https://doi.org/10.21776/ub.jamal.2019.10.3.24
Journal volume & issue
Vol. 10, no. 3
pp. 413 – 432

Abstract

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Abstract: Sibaliparriq Culture in Household Accounting Practices. This study seeks to explore the culture of sibaliparriq in household accounting practices. Phenomenology was used as a method with the Mandar fishermen family as informants. This research finds that sibaliparriq culture makes income as a fortune and breeds mutual trust between husband and wife in the aspect of income management. The informants don’t record both income and expenditure. The husband immediately provides income to the wife without asking the wife to take responsibility for writing their report on the allocation. Spoken language becomes their accounting language in managing family finances.

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