ACCOUNTING PRACTICES IN THE HILEIYA TRADITION OF THE GORONTALO COMMUNITY: A PHENOMENOLOGICAL APPROACH

Abstract

This study aims to understand accounting practices within the Hileiya tradition of the Desa Tolongio community in Gorontalo. Hileiya is a prayer ritual for the deceased, held over a sequence of commemorative days following a death, that involves various forms of fund management and expenditure. Adopting a qualitative method with a transcendental phenomenological approach, the study draws on data obtained through observation, in-depth interviews, and documentation involving community members and customary figures directly engaged in the ritual. The findings show that accounting practices in the Hileiya tradition are reflected in the management of funding sources, simple record-keeping, and expenditure on customary, consumption, and operational needs. Funding derives from the bereaved family and from community assistance in the form of money, foodstuffs, and labour, while expenditure to the fortieth day accumulates to a substantial sum by rural household standards, ranging from IDR 25,210,000 to IDR 42,334,000. Interpreted through the Husserlian structure of noema and noesis, these practices demonstrate that accounting in the Hileiya tradition functions not merely as financial management but also as an expression of mutual cooperation (huyula), social responsibility, and the spiritual values of the Gorontalo community, so that accountability is understood in social and moral terms rather than purely administrative ones.