Matching Accounting Concept In The Peraq Api Tradition For The Sasak Tribe Community

Kurnia Suciani; Rini Ridhawati

Authors

Kurnia Suciani University of Mataram, Indonesia
Rini Ridhawati University of Mataram, Indonesia

Keywords:

Matching Concept, Ethnography, Peraq Api

Abstract

This research examines the matching concept of accounting and the meaning of costs and accounting records in the Peraq Api tradition for the Sasak tribe community in Muncan Village. This research uses a qualitative method with an ethnographic approach through interviews, observation, and documentation with the Sasak ethnic community as informants. The results of this research indicate that the matching concept does not apply in the Peraq Api tradition. This is because the costs incurred in Peraq Api are not expected to generate income but rather are a form of gratitude for the birth of a child, preserving Sasak culture, and strengthening family bonds. In conventional accounting, the matching concept aims to present fair financial reports, where costs and income are matched to reflect accurate financial conditions.

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