MARRIAGE INVESTMENT MODEL: SOCIAL CONSTRUCTION OF ACCOUNTING PRACTICES (A Phenomenology Study On Sambas Malay Tribe Community In West Kalimantan-Indonesia) Herjiden

The purpose of this study is to describe and analyze the meaning of a marriage investment model on the Sambas Malay tribe community in West Kalimantan-Indonesia in the social construction of accounting practices. Since wedding expends large and varied assets, there are three important things to consider. First, the difficulty in accessing funds from financial institutions when people want to conduct a festive wedding party, it makes people feel helped by the investment model of marriage. Second, This model applies the fair value principle in determining the price of goods invested, thus people do not feel disadvantaged since they will not be affected by inflation. By adopting a culture of mutual cooperation, all risks that arise will be borne together. Third, This study used the interpretive paradigm with phenomenology methods to reveal the unique meaning of a marriage investment model that is applied by the Sambas Malay ethnic community. So as to be able to carry out profound deepening activities uponissues, transcendental phenomenologywas used. Informants in this study were collected from three villages in Sambas Regency, each of which was taken by five informants with various characteristics. The results of the study show that the existence of a model of marriage investment can alleviate and help the Sambas Malay community in terms of costs when organizing a wedding event which in fact requires a large amount of money in the delivery. The existence of local wisdom that exists in society takes a role as an asset that must always be preserved and developed along with the times. Keyword: investment model, mutual cooperation, social construct, accounting practices INTRODUCTION Recently, the views on how the interaction process between accounting and organization takes place have not been clearly described. This process certainly does not work naturally and tends to take place in the same pattern. On the other hand, accounting also has a high sense of sensitivity towards social, economic, political and cultural values (Triyuwono, 2012). In the context of "a sense of sensitivity", it can be understood that accounting is basically not just an instrument of financial statements that is "numb" but accounting can also develop in accordance with the development of the times carried out by individuals to find out changes on the basis of finding information in world of accounting (Aspiati, 2015). The existence of a matching concept seen from the perspective of the community environment has different meanings because besides being social in nature, it also has broader interactions from various levels in the community (Tumirin & Abdurahim, 2015). Therefore, the interaction and synergy between accounting and the organizational environment by incorporating local wisdom values becomes interesting and challenging to study. One of the important things in research is about investment in community organizations. Investment is an activity which carried out by investors who always want to add to their assets to obtain benefits in the future. However, it does not rule out the possibility that the investment activity is also owned by a community environment that is not far from its direction or purpose and usually has become local wisdom and has the values contained in it is considered very universal (Mulyani, 2015). Numerous local wisdom has continued to be a role model for the community, one of which is the tradition of "unity" that exists in the Sambas Malay ethnic group. The tradition of "unity" that exists in the Malay tribal community of Sambas district is interpreted as a model of marriage investment that is carried out when the Malay tribal community of Sambas Regency conduct a wedding ceremony. To conduct a monumental wedding ceremony, the costs incurred are relatively high. With limited access from people's homes to obtain loan funds from financial institutions, it is quite difficult. Hence, the idea emerged from the community is to create a unity social system by investing in people who aim to organize a wedding ceremony. Anderson (2007) explains that the cost of weddings is the transfer of wealth from the community to the family that organizes the wedding ceremony. Following the customs tradition in several tribes, providing a number of large assets with various forms is given as assistance from the community at the time of marriage. Lowes & Nun (2017) in their study in the Democratic Republic of the Congo found that the payment of weddings was very high at more than the US $ 1,000.In addition, Anderson (2007) in his research on the payment of weddings stated that for German tribes in the Visogoths (Spain) region is the wealth of 1/10 husband, in Lombard (Italy) is equal to 1/4 husband's wealth and 1/3 husband's wealth in Franks (France). For the Asian region, the payment of weddings in rural (Chinese) interior provinces is equal to 538 yuan, southwest rural (China), the bride pays 700 yuan. Beside the tribe desribed above, the Sambas Malay Tribe in West Kalimantan-Indonesia also consider that the assets for wedding ceremony are relatively significant. Therefore, ideas that arise from the public about the "unity" system can help people who want to conduct a wedding ceremony. Amin & Al-Bassusi (2004) in his research in Egypt which adopts a matrilineal culture showed that women do work to pay for marriage and get married at the right time, sometimes women have to sacrifice school to work in order to finance their own wedding. Not infrequently, this problem raises fears and worries for related parties to conduct a wedding ceremony. The dilemma will be faced by men if he does not have more than sufficient assets. By knowing the system International Journal of Business, Economics and Law, Vol. 18, Issue 5 (February) ISSN 2289-1552 2019 146 of marriage investment models (unity) that exist within Sambas Tribal Community, the related parties will be able to prepare themselves for marriage without taking negative steps. In addition to the system of "unity" of society that is important to understand, recording the system in accounting practices for determining the price of goods is also more important. As we know, accounting can serve as an evidence of transactions in marriage and the form of transparency between the two parties which needs to be known to ensure that the minimum values of capitalism are rooted in cultural values that should be built in accounting for weddings, given that accounting is built on models Marriage investment must be built in accordance with the cultural values that live in society in accordance with Morgan's (1989) description. Thus, this research was conducted to find out and identify for the meaning of the marriage investment model and recording of weddings in the Sambas Malay tribe. This research was conducted since previous research had not specifically discussed two important issues. For example, previous research by Lowes and Nun (2017) focused more on the price of marriage and women's welfare. Tumirin &Abdurahim (2015) interpreted marriage investment is when the people who attend the wedding ceremony and at that time the community invests without any initial agreement between the parties who invest or are often interpreted as contributing traditions (Ratri, 2014). Anderson (2007) discussed basic facts about the prevalence and magnitude of brideprice and variations in brideprice patterns of payment in various countries depending on economic conditions, community structure, institutions, and family characteristics.