Transformation from Livestock Barter to Cash Payments in Manggarai Paca Bridewealth Traditions

Authors

  • Yolinda Yanti Sonbay Universitas Katolik Widya Mandira, Indonesia
  • Beatrix Yunarti Manehat Universitas Katolik Widya Mandira, Indonesia
  • Philipus Tule Universitas Katolik Widya Mandira, Indonesia

DOI:

https://doi.org/10.37641/jimkes.v13i6.4020

Keywords:

Bridewealth, Cash Payments, Cultural Cohesion, Marriage Market, Paca, Social Accounting

Abstract

Paca, the bridewealth practice in the Manggarai community, has shifted from barter-based payments such as livestock, land, and jewelry to predominantly cash transactions. This transformation, known as Kaba Agu Jarang Satu Cikang, reflects wider socio-economic changes and raises questions about its cultural and symbolic implications within the marriage market. This study analyzes paca as a transactional mechanism, explores its transition to cash payments and the resulting shifts in symbolic meaning, and interprets paca as a form of social accounting amid modernization. Using transcendental phenomenology, data were collected through focus group discussions, interviews, and documentation to capture lived experiences from multiple perspectives. The findings show that paca increasingly resembles business transactions and corresponds with accounting concepts reflected in PSAK 55, PSAK 23, and PSAK 58, indicating a movement from sacred ritual toward a more commercialized process. Despite this shift, paca continues to function as social accounting by mediating relationships and maintaining cultural cohesion. This study contributes to understanding how customary practices adapt to economic change and offers practical insight for community stakeholders to balance modernization with the preservation of cultural and symbolic values.

Downloads

Download data is not yet available.

References

Ambung, M., Marce, F. A., Jemaan, M. D., & Lian, Y. P. (2025). Penerapan akuntansi belis dalam adat perkawinan masyarakat Manggarai Nusa Tenggara Timur. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 8(1), 22-31.

Anderson, S. (2007). The economics of dowry and brideprice. Journal of Economic Perspectives, 21(4), 151–174.

Asian Parent. (2022). 6 tradisi mahar unik dan termahal di Indonesia, sampai ratusan juta!. Retrieven in July 23, 2025 from https://id.theasianparent.com/mahar-termahal

Becker, G. S. (1991). A treatise on the family (Enlarged ed.). Cambridge: Harvard University Press.

Budianto, R., Latifah, S. W., Suhardianto, N., & Iswati, S. (2023). Budaya akuntansi Indonesia: Praktik akuntansi level keluarga, masyarakat, dan bisnis. Jurnal Akademi Akuntansi, 6(1), 63–78.

Campbell, J. (2018). Durkheim and the ritual origins of society: Reassessing sacrifice and social cohesion. Sociology of Religion, 79(3), 243–260.

Cordery, C. (2015). Accounting history and religion: A review of studies and a research agenda. Accounting History, 20(4), 430-463.

Darmiyanto, D., & Arsyad, A. (2021). Konsep Belis dalam tradisi perkawinan masyarakat di Manggarai Timur; Perspektif perbandingan mazhab Hanafi dan Al-Syafi’i. Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab. 2(2), 421–428.

Efferin, S., & Hopper, T. (2007). Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, organizations and society, 32(3), 223-262.

Fenton, S. (1999). Ethnicity: Racism, class, and culture. London: Macmillan.

Gao, S., & Handley-Schachler, M. (2003). The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, Business & Financial History, 13(1), 41–68.

Goody, J. (1973). Bridewealth and dowry. Cambridge: Cambridge University Press.

Gray, S. J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24(1), 1-15.

Harahap, D. A., & Gunawan, R. (2020). Transformasi sistem pembayaran tradisional dalam masyarakat adat di Indonesia. Jurnal Ekonomi dan Kebudayaan, 15(2), 112–126.

Hermawan, M. S., & Nomleni, A. G. I. (2024). A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia. Asian Journal of Accounting Research, 9(1), 57-66.

Hilnicputro, W. F. (2022). Akuntansi sosial: Dalam perspektif belis pernikahan masyarakat Manggarai Barat. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan, 5(1), 1–10.

Hopwood, A. G. (2009). Accounting and the environment. Accounting, organizations and society, 34(3-4), 433-439.

Idrus, N. I. (2003). ‘To take each other’: Bugis practices of gender, sexuality and marriage. Jurnal Kebudayaan, 1(2), 65-74.

Ikatan Akuntansi Indonesia (IAI). (1998). Pernyataan Standar Akuntansi Keuangan (PSAK) No 52: Mata Uang Pelaporan. Jakarta: Ikatan Akuntan Indonesia.

Ikatan Akuntansi Indonesia (IAI). (2012). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 2: Kas dan Setara Kas. Jakarta: Ikatan Akuntan Indonesia.

Jackson, M. (2013). Ritual animality and social identity. Journal of Anthropological Research, 69(2), 157–180.

Kaka, M. S. D., Faga, R., Tanenofunan, T., Luma, M. A. M., & Lian, Y. P. (2024). Akuntansi belis dalam adat perkawinan etnis masyarakat Ngada. JUEB: Jurnal Ekonomi dan Bisnis, 3(1), 23-35.

Kaleka, R. D. (2019). Benarkah belis perempuan Sumba mahal? Kompasiana. Retrieved on July 24, 2025 from https://www.kompasiana.com/rofinusdkaleka/5cb35e42cc528307c41e8362/benarkah-Belis-perempuan-sumba-mahal?page=all#section1

Kotler, P., & Keller, K. L. (2016). Marketing management (15th ed.). London: Pearson.

Kurnia, H., Dasar, F. L., & Kusumawati, I. (2022). Nilai-nilai karakter budaya Belis dalam perkawinan adat masyarakat Desa Benteng Tado Kabupaten Manggarai Barat Nusa Tenggara Timur. Satwika: Kajian Ilmu Budaya Dan Perubahan Sosial, 6(2), 311-322.

Mahasiswa Legend. (2020). 5 daerah dengan belis paling mahal di NTT [Video]. YouTube. Retrieved in July 25, 2025 from https://www.youtube.com/watch?v=cjAc-W8lAKY&ab_channel=MahasiswaLegend

Manehat, B. Y., Irianto, G., & Purwanti, L. (2019). The ownership rights of the assets exchanged in brideprice (belis) accounting practices in Belu. Russian Journal of Agricultural and Socio-Economic Sciences, 88(4), 184–193.

Menski, W. (2001). Hindu law: Beyond tradition and modernity. Oxford: Oxford University Press.

Mulawarman, A. D., & Kamayanti, A. (2018). Towards islamic accounting anthropology: how secular anthropology reshaped accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629-647.

Oki, M., Sasi, M. F., Binsasi, Y. C., & Lian, Y. P. (2024). Penerapan akuntansi belis dalam adat perkawinan masyarakat TTU (Dawan) NTT. JUEB: Jurnal Ekonomi Dan Bisnis, 3(1), 56-65.

Priyastiwi, P. (2016). Pengaruh budaya terhadap akuntansi, auditing dan praktik akuntansi internasional. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 3(1), 78-95.

PSAK 52. (2018). Standar akuntansi keuangan: mata uang fungsional dan pelaporan transaksi dalam mata uang asing. Jakarta: Ikatan Akuntan Indonesia.

Rahayu, S., & Yudi, Y. (2015). Uang nai’: antara cinta dan gengsi. Jurnal Akuntansi Multiparadigma, 6(2), 224-236.

Roberts, J. (1991). The possibilities of accountability. Accounting, organizations and society, 16(4), 355-368.

Rodliyah, S., Purwasito, S., Abdullah, & Abdullah, W. (2017). Between economic burden and cultural dignity: belis in the marital custom of the NTT society. Komunitas: International Journal of Indonesia Society and Culture, 9(1), 92–103.

Sarong, Y. S., & Gana, F. (2021). Komersialisasi perempuan dalam pigura budaya perkawinan adat Manggarai. Jurnal Administrasi Publik, 16(2), 167-185.

Schneider, D. M. (1984). A critique of the study of kinship. Michigan: University of Michigan Press.

Siti, R. (2020). Pelaksanaan budaya paca (belis) dalam perkawinan adat masyarakat Manggarai Desa Golo Bilas Kecematan Komodo Kabupaten Manggarai Barat. Mataram: Universitas Muhammadiyah Mataram (Doctoral dissertation).

Smith, L., & Mitchell, J. (2017). Animal symbols and rituals in contemporary societies. Cultural Anthropology Review, 32(1), 22–45.

Sonbay, Y. Y., Tjahjadi, B., & Narsa, I. M. (2022). Cultural challenges in implementing village funds management system in achieving good village governance. International Journal of Public Sector Performance Management, 10(1), 90-102.

Syarifuddin, S., & Damayanti, R. A. (2015). Story of bride price: Sebuah kritik atas fenomena uang panaik suku Makassar. Jurnal Akuntansi Multiparadigma, 6(1), 79-98.

Syifa, S. Z. I., Sopanah, A., Anggarani, D., & Hasan, K. (2023). Mengungkap praktik akuntansi budaya dalam upacara adat pelantikan Orang Kay Suku Kei Maluku. Owner: Riset dan Jurnal Akuntansi, 7(3), 1999-2009.

Tambiah, S. J. (1989). Bridewealth and dowry revisited: The position of women in South Asia. Current Anthropology, 30(4), 413–430.

Turner, V. W. (1969). The ritual process: Structure and anti-structure. Venice: Aldine Publishing.

Wardani, D. K., & Yanuarista, E. (2023). Akuntansi belis dalam adat perkawinan masyarakat Kabupaten Sikka, NTT. Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi, 12(2), 208-217.

Wijaya, R. A., & Santoso, H. B. (2018). Adaptasi tradisi perdagangan di era modern: Studi kasus di masyarakat adat Indonesia. Jurnal Antropologi Ekonomi, 12(3), 45–59.

Downloads

Published

2025-11-30

How to Cite

Sonbay, Y. Y., Manehat, B. Y., & Tule, P. (2025). Transformation from Livestock Barter to Cash Payments in Manggarai Paca Bridewealth Traditions. Jurnal Ilmiah Manajemen Kesatuan, 13(6), 5059–5070. https://doi.org/10.37641/jimkes.v13i6.4020