THE MEANING OF COSTS IN THE MAULID NABI TRADITION FOR THE SASAK TRIBE COMMUNITY: FROM AN ACCOUNTING VIEW

Abstract

This research aims to determine the meaning of cost expenditures in the tradition of Maulid Nabi celebration for the Sasak tribe community in Sekarbela District, Lombok Island, from an accounting view. This research is fundamental in accounting to reveal the different perceptions and meanings of costs in the context of local culture in the community. Using a qualitative method with an ethnographic approach, this study departs from the phenomenon of the Maulid Nabi celebration, which attracts attention because it requires considerable implementation costs. The results show that cost expenditures, according to the assessment of the Sasak tribe community, are not related to the matching concept in conventional accounting. The Sasak community has different perceptions and considers cost expenditures to have no indication of profit but provide other meanings, such as a place to show a social status, a symbol of togetherness, gratitude, satisfaction, and joy. The existence of the Mesilaq tradition, which is also part of the Maulid Nabi tradition, namely the process of inviting each other to the celebration event, implies a debt of gratitude, and in the context of conventional accounting, it means the same as the practice of debt and receivable.