LALABET FINANCIAL ANALYSIS: STUDY OF ISLAMIC ECONOMICS AT MICRO LEVEL Ainorrofiqie

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).


INTRODUCTION
Madura people are not only rich in arts and culture but also known as a tolerant and religious society. The majority of Muslims living there are devout adherents of Islam.
These two things, religion and culture ultimately do acculturation that does not eliminate each other. Islamic teachings are dialectical with the local culture eventually formed a variant of Islam that is distinctive and unique in Madura. This variant of Islam is not Islam divorced from its purity roots, but Islam in which it has been cultured with local culture.
Islam remains undivided ideological roots, as well as the local culture is not necessarily lost with the inclusion of Islam in it.
The result of Islamic acculturation with local culture persists for generations until it becomes a tradition that remains carried out in Madura society. The majority of Madurese people perform congratulations events ranging from marriage, birth to death. In each event the congratulations always bring together the local culture with the belief (religion) of Islam. In the event of death for example, in addition to the obligation to carry out fardu kifayah, namely bathing, disprobating and burying bodies, the community in Babbalan Village also has an obligation to fulfill the Lalabet tradition.
The implementation of Lalabet tradition in Babbalan Village can be said to be unique because it has its own peculiarities. Lalabet tradition almost has the same meaning as Takziyah (Islam) or Lelalu (Java), namely to visit a family that is being affected by the death. Although both intend to visit the family that is being affected by the death, but Lalabet has a different implementation. Takziyah (Islam) or Lelalu (Java) is done by men and women carrying envelopes containing money on the day of death, while Lalabet is done by men and women, where the eves generally come with food in the form of rice although there is a small percentage of them give money because they do not have time to buy rice. In addition, community donations can be in the form of coconut, vegetables, fruits, coffee and granulated sugar. All kinds of foodstuffs are intended to ease the burden of grieving families in every event of death. In return the host did not forget in every dive of death the mourners were served food and provided with rice to take home with the aim of honoring the guests who mourned including intended in order to give alms whose reward is reserved for the dead. Unwittingly, in the implementation of Lalabet tradition in Madura is inseparable from the economic process in it. Uniquely, in the tradition of Lalabet can be seen from the obligation of each family member to do the same. In accounting, such an event can be likened to debt and receivables, where there are two parties who give and receive it. In the tradition of death ceremony in Madura, the debt in question can be in the form of shortterm debt (in this case the time of return is very short from the public's gift to the heirs because the relative in question died not long from the incident) and long-term debt (the return is quite long and very long because relatives of the community in question have not died). In addition, the recognition of the present value is not equal to the future value even in the same form or goods, this also happens in the implementation of the Lalabet tradition where goods are given or donated by relatives today and must be returned in the future with a value that is not the same as the present value or madurese give the term with adagium "Tengka".

REVIEW OF LITERATURE
In social life accounting is found, using term that is still simple and not scientific,

RESEARCH METHOD
The researchers decided in this study to use a type of interpretive qualitative research, which emphasizes more on the aspects of deep understanding of Lalabet traditions that occur. Systematically analyzing the social action that occurred in Madura In supporting this, researchers used ethnographic methods that can be applied in collecting empirical data on culture and society. That culture and society can be revealed in several ways such as simple comments and interviews (James P. Spradley 2016).
Then the results of the ongoing process is systematically compiled to improve understanding of the data found to be reported (Bogdan & Biglen 1982).

Madurese Death Financial Management Model
The financial management model of Madura There are also donations from families who are willing to give money or donate goods such as rice, oil, eggs, seasonings and others").
In this Lalabet tradition, financial management is budgeted in a short time, meaning that if the first day of Lalabet tradition implementation of funds is sufficient, then the funds on the first day are budgeted for expenditure on the first day. On the second day, if there is still remaining funds on the first day then the funds are budgeted for expenses on the second day and the rest can be obtained by means of debt and so on. In the community of Babbalan Village, there is a gathering of mothers known as Muslimat NU. This becomes a routine for mothers every Saturday afternoon, a type of arisan which is filled with recitation. One of the policies is to provide an early amount of funds for members whose families have been affected by the disaster. Thus, the source of funds in the Lalabet tradition can be obtained from the association as long as the concerned has not received any funds at all before. And instead our name will no longer get the funds afterwards.
In Lalabet's financial management, record keeping is not done all. Only on donations made to Mr. Nawir Ibrahim by their relatives and loans from took as well as people. In the case of expenses, no written recording is made. Here is the flow of funds obtained and issued in the tradition of Lalabet Madura customs: Assets (term from researchers) obtained through private money owned by Mr.
Nawir Ibrahim on the first day of the family there died. Additional funds were obtained through large family donations that sincerely helped ease the burden of Mr. Nawir Ibrahim.
In addition, additional funds are also obtained from the results of the granting of Muslimat

Malem Ngin-tangin Sambi Nginep (Staying up late)
This tradition is usually done by neighbors who stay at the funeral home, usually to comfort the funeral home so that it is not quiet. The cost is only in the form of coffee and sugar of Rp. 20.000,-

Upacara Nyalenin Mayyid
This activity is usually done when Pa'polo and Nyaebu, Mr. Nawir Ibrahim do this tradition to give happiness to the deceased. Usually in the form of clothing equipment from top to bottom, and nyaebu usually equipped with umbrellas, mats, paddles, glasses, pillows, and other equipment. The cost is Rp. 150.000,-

Ajege Makam (Guarding the tomb) nyabek Kep-sekep (Talisman)
This activity is carried out until the 40th day and is guarded from the eve of On the simple recording, Mr. Nawir Ibrahim usually records not based on the accounts contained in the accounting equation, but in accordance with the understanding of Mr. Nawir Ibrahim with a name and nominal that is easy to understand. In this procedure there is also no reporting in the form of financial statements as described in the accounting equation. In the procedure of financial statements Lalabet tradition is explained. Mr. Nawir Ibrahim will gather with relatives of Mr. Nawir Ibrahim and explain things that happened or transactions that occurred during the Lalabet tradition. The evidence that can be found in this procedure is usually a small record of Mr. Nawir Ibrahim in recording the income and expenses that occurred.
The financial management of Lalabet tradition, should be able to be a serious concern in its implementation. Because the success of the implementation of Lalabet tradition depends on how the financial management by Mr. Nawir Ibrahim. There needs to be a clear record of where the source of funds is obtained and what costs are incurred every day. This is done as an evaluation material in the implementation of tradition the next day.
Because to make a good decision obtained from good management also so that everything that happens can be accounted for.
The financial model applied in Lalabet's finances, basically still takes practice in social life that is still classified as classical and simple. The practice of counting in income As for the two things that Madurese do in the Lalabet tradition are: First, Tengka or in the financial tradition of Lalabet, every community is encouraged to distribute some of the wealth in the form of rice and money to Mr. Nawir Ibrahim. This motivation without needing to be asked, but has become a social structure that is regulated as social security for the future while relatives also die. Second, Please Help, this is the value of kindness. A goodness flows into a tradition that has been ingrained in society. The goodness in question is related to the relationship of Mr. Nawir Ibrahim, relatives and neighbors who help each other, both in terms of material and energy. Third, Alms, this part of understanding is the main point of the core of Lalabet, where everyone is reminded to channel some of the property owned to be distributed to others.
As for the conception please help and alms that will be the teachings of Islam in building social harmony. Islam emphasizes the principle of humanity as the foundation for