Penerapan Konsep Akuntansi Dalam Praktik Budaya Belis Pada Masyarakat Desa Adobala Adonara, Flores Timur Nusa Tenggara Timur

Abstract

This study aimed to analyze the application of accounting concepts within the belis cultural practice in Adobala Village, Adonara, East Flores, East Nusa Tenggara. The research employed a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation. Research informants included traditional leaders as well as members of the groom's and bride's families involved in the belis proceedings. The results indicated that accounting concepts were applied in the belis practice in a simplified manner based on customary agreements. This application encompassed planned planning, identifying the forms and types of belis, valuing items based on price and family consensus, recording, communicating through customary deliberations, and accountability. The belis practice was not merely about economic value; it also held social and cultural significance as a gesture of respect toward women and a means to strengthen kinship ties. Thus, the belis cultural practice in Adobala Village demonstrated the application of accounting concepts within the execution of marriage customs, covering the processes of determining obligations, procuring goods, and clearly conveying information regarding the belis value to the relevant parties.