Bundo Kanduang Accounting; An Exploratory Study of the Implementation of Household Accounting in the Minangkabau Matrilineal System
1Patricia, 2Marko S Hermawan
1Master of Accounting Study Program, Bina Nusantara University, Jakarta, Indonesia 11530
2Lecturers in the Master of Accounting Study Program, Bina Nusantara University, Jakarta, Indonesia 11530
https://doi.org/10.47191/jefms/v7-i3-23
ABSTRACT:
This research aims to determine the role of women in managing household accounting in the Minangkabau matrilineal system. This research method uses qualitative methods. This qualitative research was designed using a phenomenological approach. The research location is at Pasar Raya Padang, Padang City, West Sumatra. The informants in this research were 10 "manggaleh mudo" housewives who were married and had children along with 2 traditional community leaders who came from the Padang nagari (KAN) traditional density. The instrument used by researchers for informants is interviews. This research uses a purposive sampling technique to determine informants. The data source is primary data. Data were collected using semi-structured interviews with informants until all the information required by the researcher was met. Data analysis techniques use the Miles and Huberman model, namely data reduction, data display, and conclusion, drawing, verification. The research results found that nowadays, apart from economic factors, Minangkabau women are encouraged to "manggaleh mudo" to participate in helping their husbands with their household finances. Another factor is to improve the quality of the family by improving their children's education, saving for old age, wanting to make a contribution to their hometown, neighbors and close relatives, to leave an inheritance for their children and grandchildren. The contribution of the mother's "manggaleh mudo" income to the household economy is greater than the husband's income. But in reality, according to the recognition of all Minangkabau people, the income of a wife or mother from "menggaleh mudo" is only as additional income, not as the main income. From a budgeting perspective, we can see that Minangkabau women budget with the aim of ensuring peace in old age, social prestige, and providing services to family members. From a recording perspective, Minangkabau women always pay attention to time and use it effectively and efficiently and will never waste time in vain. So many of them do not have time to record their household finances in writing but rather verbally. However, there are also some of them who apply record keeping because Minangkabau women have a tenacious nature, are hard workers and are always optimistic. In terms of decision making, the Minangkabau people highly value "consensus" with their husband
KEYWORDS:
Bundo Kanduang, Household Accounting, Minangkabau Matrilineal System
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