LALABET FINANCIAL ANALYSIS: STUDY OF ISLAMIC ECONOMICS AT MICRO LEVEL
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).
Kamayanti, Ari. dan Ahmar. (2019). Nurmala. TracingAccunting in Javanese Tradition International Journal of Religious Cultual Studies, 1(1), 15-24.
Moleong, J. Lexy. (2016). Metodologi Penelitian Kualitatif Edisi Revisi. Bandung : PT. Remaja Rosdakarya.
Randa, Fransiskus & Daromes, E. (2014). Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Organisasi Sektor Publik. (Jurnal Akuntansi Multiparadigma, 5(3), 477-484.
Spradley, James P. (2007). Metode Etnografi Edisi ke-2. (Yogyakarta: Tiara Wicana.
Suputra, I Dewa Gede Dharma. (2011). Refleksi Nilai-Nilai Akuntansi Dalam Organisasi Subak di Bali. Disertasi Program Doktor Ilmu Akuntansi Program Pascasarjana Fakultas Ekonomi Universitas Brawijaya Malang.
Suwardjono. (2011). Teori Akuntansi Pekerayasaan Pelaporan Keuangan Ketiga. Yogyakarta: BPFE.
Thalid, Mohammad Anwar. (2017). The Importance of Accounting Investigation in Wedding Ceremonyin Gorontalo. Imperial Jurnal Of Interdisciplinary Research (IJIR), 3(1).
Zulfikar. (2008). Menguak Akuntabilitas di Balik Layar Kearifan Budaya Jawa. Jurnal akuntansi Keuangan 7(2), 144-150.
Copyright (c) 2021 Ainorrofiqie Ainorrofiqie, Umrotul Khasanah, Akhmad Djalaluddin
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.