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Abstract
This study aims to understand the concepts of debt and credit in the Sida culture of the Manggarai people in East Nusa Tenggara through the perspective of cultural accounting. The phenomenon of SIDA not only reflects economic transactions but also social, moral, and spiritual relationships that reinforce the values of cooperation and solidarity among citizens. The research was conducted using a qualitative ethnographic accounting approach in several villages in Manggarai Regency through in-depth interviews, participatory observation, and documentation of traditions. The results show that the practice of debt in SIDA is not solely an economic motive but also a moral value, a belief, and a social identity. Accounting in this context is not a formal written record, but is manifested in collective memory and social symbols. This study underlines the importance of a contextual approach in understanding local culture-based accounting practices.
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References
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References
Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1–2), 1–27. https://doi.org/10.1016/j.aos.2006.09.013
Bariroh, M. (2024). Hibah dan utang piutang dalam potret resiprositas tradisi becekan masyarakat Muslim pedesaan di Kabupaten Tulungagung. Mutawasith: Jurnal Hukum Islam, 7(1), 1–16. https://doi.org/10.47971/mjhi.v7i1.909
Graeber, D. (2011). Debt: The first 5,000 years. Melville House.
Hymes, D. (1974). Foundations in sociolinguistics: An ethnographic approach. [Penerbit].
Jacobs, K., & Walker, S. P. (2004). Accounting and accountability in the Iona Community. Accounting, Auditing & Accountability Journal, 17(3), 361–381. https://doi.org/10.1108/09513570410545786
Laughlin, R. C. (1988). Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting, Auditing & Accountability Journal, 1(2), 19–42. https://doi.org/10.1108/EUM0000000004622
Mauss, M. (1990). The gift: The form and reason for exchange in archaic societies (W. D. Halls, Trans.). Routledge. (Original work published 1925)
Prabaningrum, A., Amalia, D., & Azzah, S. A. (2023). Konsep hutang piutang dalam sudut pandang Islam. Jurnal Religion: Jurnal Agama, Sosial, dan Budaya, 1(5), 205–216. https://maryamsejahtera.com/index.php/Religion/index
Rahmatin, A., & Martadinata, S. (2025). Memaknai tradisi Basiru dalam perspektif akuntansi: Utang piutang dan pencatatan keuangan. Journal Multidisiplin Raflesia, 4(2), 43–55.
Sahlins, M. (1972). Stone age economics. Aldine-Atherton.
Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12(3), 183–206.
Wherry, F. F. (2010). The culture of markets: The political economy of credit in everyday life. Polity.
Widianti, W., Kharisma, N. A., Fariza, A., Ginting, R., & Yunita, K. (2023). Memaknai tradisi Belale’ dalam perspektif akuntansi hutang piutang: Sebuah kajian etnografi Keunis, 11(2), 138–145. https://doi.org/10.32497/keunis.v11i2.4431
Zelizer, V. A. (1997). The social meaning of money. Princeton University Press.