AKUNTABILITAS DALAMPRAKTIK AKUNTANSI UPAHAN DAN HAPOLAS: SEBUAH PENDEKATAN ETNOGRAFI
Abstract
ABSTRAK
Tujuan penelitian ini adalah menemukan bentuk dan makna praktik akuntansi upahan dan hapolas dalam selamatan Suku Makian di Maluku Utara. Penelitian ini menggunakan pendekatan etnografi, dengan menetapkan Suku Makian yang berada di Kecamatan Malifut sebagai situs penelitian. Hasil penelitian ini adalah bentuk praktik upahan dan hapolas merupakan bentuk praktik akuntansi yang tercermin pada konsep memberi dan menerima uang, serta piutang-utang. Makna yang ada di dalamnya adalah sedekah, cinta kasih, dan niat tulus dan ikhlas. Tidak ditemukannya pencatatan dan pelaporan keuangan menunjukkan bahwa praktik ini memiliki konsep akuntabilitas yang berbeda dengan akuntansi yang berterima umum, yaitu akuntabilitas atas dasar cinta kasih.
Kata kunci: Upahan, Hapolas, Selamatan, Akuntabilitas, Etnografi
ABSTRACT
The purpose of this study was to find the form and meaning of wage and hapolas accounting practices in the Makian tribe salvation in North Maluku. This study uses an ethnographic approach, by establishing the Makian Tribe located in Malifut District as a research site. The results of this study are a form of wage practice and hapolas is a form of accounting practice that is reflected in the concept of giving and receiving money, as well as debts. The meaning in it is alms, love, and sincere and sincere intentions. The absence of financial records and reporting shows that this practice has a different concept of accountability than generally accepted accounting, that is accountability based on love.Keywords: Upahan, Hapolas, Selamatan Accountability, EthnographyReferences
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