Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District
This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data col...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2025-03-01
|
| Series: | Jati |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/jati/article/view/26052 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849424901165809664 |
|---|---|
| author | Sri Rahayu Syah La Ode Sabaruddin |
| author_facet | Sri Rahayu Syah La Ode Sabaruddin |
| author_sort | Sri Rahayu Syah |
| collection | DOAJ |
| description | This research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data collection techniques include field observation, interviews with key informants, primary informants, and supporting informants, as well as documentation. Research findings: accounting practices occur when the pannyori is received by the bride's family. The practice of transparency in pannyori involves recording it, reading it aloud, and having it witnessed by the invited guests, while the practice of accountability in pannyori means returning it if the giver of pannyori holds a celebration. The meaning contained in pannyori within the Akkorontigi tradition is a form of love, a spirit of cooperation, and solidarity. Theoretical implication: expansion of the accounting concept in the sociocultural context. Policy implications: transparency in receiving, recording, and announcing (stating the amount of pannyori) and accountability in returning pannyori. With accounting practices such as accountability and transparency in the management of pannyori, the Akkorontigi tradition remains preserved and relevant in today's era, making it important to sustain. |
| format | Article |
| id | doaj-art-5f1598df4d2b484fbd57b3a1337b647a |
| institution | Kabale University |
| issn | 2615-157X 2615-0689 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Jati |
| spelling | doaj-art-5f1598df4d2b484fbd57b3a1337b647a2025-08-20T03:29:58ZengUniversitas Muhammadiyah YogyakartaJati2615-157X2615-06892025-03-019310910.18196/jati.v8i1.2605233401Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo DistrictSri Rahayu Syah0https://orcid.org/0009-0001-1707-372XLa Ode Sabaruddin1https://orcid.org/0000-0001-9594-5768Airlangga University, Surabaya, IndonesiaAirlangga University, Surabaya, IndonesiaThis research seeks to study pannyori accounting within the Akkorontigi tradition in the community of Bontonompo Selatan District. This research uses a qualitative method with an ethnographic approach and establishes the community in the Bontonompo Selatan District as the research site. The data collection techniques include field observation, interviews with key informants, primary informants, and supporting informants, as well as documentation. Research findings: accounting practices occur when the pannyori is received by the bride's family. The practice of transparency in pannyori involves recording it, reading it aloud, and having it witnessed by the invited guests, while the practice of accountability in pannyori means returning it if the giver of pannyori holds a celebration. The meaning contained in pannyori within the Akkorontigi tradition is a form of love, a spirit of cooperation, and solidarity. Theoretical implication: expansion of the accounting concept in the sociocultural context. Policy implications: transparency in receiving, recording, and announcing (stating the amount of pannyori) and accountability in returning pannyori. With accounting practices such as accountability and transparency in the management of pannyori, the Akkorontigi tradition remains preserved and relevant in today's era, making it important to sustain.https://journal.umy.ac.id/index.php/jati/article/view/26052pannyoriakkorontigitransparencyaccountabilityethnography |
| spellingShingle | Sri Rahayu Syah La Ode Sabaruddin Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District Jati pannyori akkorontigi transparency accountability ethnography |
| title | Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District |
| title_full | Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District |
| title_fullStr | Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District |
| title_full_unstemmed | Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District |
| title_short | Pannyori Accounting Practices in the Akkorontigi Tradition: Transparency and Accountability in South Bontonompo District |
| title_sort | pannyori accounting practices in the akkorontigi tradition transparency and accountability in south bontonompo district |
| topic | pannyori akkorontigi transparency accountability ethnography |
| url | https://journal.umy.ac.id/index.php/jati/article/view/26052 |
| work_keys_str_mv | AT srirahayusyah pannyoriaccountingpracticesintheakkorontigitraditiontransparencyandaccountabilityinsouthbontonompodistrict AT laodesabaruddin pannyoriaccountingpracticesintheakkorontigitraditiontransparencyandaccountabilityinsouthbontonompodistrict |