MENYAMBANG: REVEALING THE ACCOUNTING SYSTEM FOR TRADERS’ RECEIVABLES AT THE LOK BAINTAN FLOATING MARKET

Abstract

This research aims to explore the phenomenon of the accounting system used by traders at the Lok Baintan Floating Market. Trading activities at the Lok Baintan Floating Market, which is usually called manyambang, is one of the favorite tourist destinations in South Kalimantan which only takes place every morning.  The presence of this traditional market has been going on for hundreds of years, which is unique and will be explored to find the accounting system model for the traders, who are mostly dominated by adult women.  Along with technological developments, trade on the river is still ongoing and maintains local values (religiosity) which are full of Islamic teachings in muamalah.  The combination of modernity, traditional and Islamic values in transactions at the Lok Baintan Floating Market is unique in revealing how the accounts receivable accounting system works in their trade.  This research uses a qualitative approach with ethnomethodological methods as a tool to collect and process data so that it becomes a description of the findings on the phenomenon of the accounting system of traders at the Lok Baintan Floating Market.  The stages in ethnomethodology are: search for indexicality, reflexivity regarding traders' practical actions, search for contextual actions and assembling social structural patterns of their trading activities in forming their version of the accounts receivable accounting system.