Socio-Cultural Accounting of Buwuh in Marriage Accounting Perspective Of Receivables And Grants in The Society Of Kediri Regency

Abstract

Indonesia has a diversity of cultures, especially in the Javanese community, which is interesting and sacred to be carried out, especially in the Kediri Regency community. One of them is the tradition of sumbang membantu pada proses pernikahan or what is often known as buwuh. Buwuh is an activity of visiting an event or celebration to provide assistance, which can be in the form of goods, money, or services intended to help the Host who has the event. The purpose of this study was to determine the cultural practices and traditions of buwuh in the community in Banjarejo Village, Kediri Regency, and to determine the cultural practices and traditions of buwuh in the perspective of accounts receivable and grant accounting. This study is a field study, data collection using interview, documentation, and observation methods. The nature of this study is descriptive qualitative to describe the culture and tradition of buwuh as accounts receivable in wedding customs. The results of this study indicate that there are two points of view on buwuh. The results of this study are two, namely the first buwuh tradition is considered a grant because it is considered a gift that is intended to help the host. The second is that buwuh is considered a practice of accounts receivable accounting because there is an obligation to return it to the giver