Ararem Accounting in the Marriage System of the Betew Kafdarun Tribe Community, Raja Ampat Regency, Southwest Papua Province
1Ryke Constan Omkarsba, 2Khristina Yunita, 3Sari Rusmita
1,2,3 Fakultas Ekonomi dan Bisnis Universitas Tanjungpura
https://doi.org/10.47191/jefms/v7-i7-84ABSTRACT:
This research aims to explore how the Betew Kafdarun tribe community in Raja Ampat Regency interprets ararem accounting in their marriage system. This research was conducted using an ethnographic approach. There were 4 informants in this study. They are the bride, the bride's mother, the bride's grandmother and the groom. Based on a cultural accounting perspective, Ararem in the Betew Kafdarun tribal community has 4 important aspects, namely tangible, intangible, debt and investment.
KEYWORDS:
cultural accounting, ararem, debt, investment, tangible, intangible
REFERENCES:
1) Adi, P., & Larasati, S. (2020). "Akuntansi Budaya dalam Praktik Ararem di Papua: Perspektif dan Implementasi." Jurnal Akuntansi dan Bisnis, 12(3), 45-58.
2) Budi, S. (2014). Akuntansi Budaya: Konsep dan Aplikasi dalam Konteks Lokal. Jakarta: Penerbit Universitas Indonesia.
3) Gunawan, M. (2017). "Peran Ararem dalam Struktur Ekonomi dan Sosial Masyarakat Papua: Tinjauan Akuntansi Budaya." Jurnal Ilmu Sosial dan Humaniora, 9(2), 112-126.
4) Kurniawan, R. (2021). "Akuntansi Budaya di Era Globalisasi: Kasus Ararem di Papua." Diakses dari www.researchgate.net.
5) Nugroho, T., & Sari, D. (2019). "Intangible dan Tangible dalam Akuntansi Budaya: Studi Kasus Ararem." Jurnal Akuntansi dan Keuangan, 8(4), 77-89.
6) Sukarni, H., & Abdurrahman, A. (2016). Tradisi Adat dan Akuntansi Budaya di Papua. Yogyakarta: Penerbit Gadjah Mada University Press.
7) Wulandari, L. (2018). Kearifan Lokal dan Akuntansi: Studi Kasus dari Papua. Bandung: Penerbit Alfabeta.