Abstract

This study was conducted aiming to determine the effect of mental accounting which consists of decision making, accounting activities, and evaluation of the culture of ompangan. The culture of ompangan is the term pun that is spontaneously expressed by those who accept it. The comments were actually donations or donations given to people who were known to be good or close. according to Tago (2016: 112) buwuh is the local term for a name for the tradition of helping relatives, neighbors, and / or friends who are on a whim The results of this study indicate that the results of the simultaneous test show that there is a significant influence between decision making, accounting activities, and evaluation affecting the culture of the team, the results of the partial test analysis indicate that decision making has no significant effect on the culture of the group. While accounting activities have a positive and significant effect on the dance culture of marriage. Evaluation has a negative and significant effect on the dance culture of marriage. And from the results of the standardized coefficients test shows that accounting activity is the most influential variable and can be used as one of the considerations for the compiler or giver and the new recipient in the donation (buwuh /ompangan) in the culture of ompangan from the marriage. Keywords : Accounting Activities, Ompangan Culture, Evaluation, Mental Accounting, Decision Making DOI: 10.7176/EJBM/12-6-15 Publication date: February 29 th 2020

Highlights

  • Accounting is a real science, synonymous with a routine that is close to numbers and various things that are certain, but accounting is related to various individuals, communities, and organizations

  • Ompangan is a culture of mutual contribution of money, goods, or services in the implementation of various events in the Kalibuntu community, especially in marriages

  • For the Kalibuntu community, the ompangan culture of marriage is an activity whose implementation knows no boundaries, meaning that helping each other is done from family, relatives, www.iiste.org neighbors, and the surrounding community

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Summary

Introduction

Accounting is a real science, synonymous with a routine that is close to numbers and various things that are certain, but accounting is related to various individuals, communities, and organizations. For the Kalibuntu community, the ompangan culture of marriage is an activity whose implementation knows no boundaries, meaning that helping each other is done from family, relatives, www.iiste.org neighbors, and the surrounding community. They have the awareness or sensitivity to help even though there is an invitation, it is only a good intention to respect each other. The Kalibuntu people consider ompangan culture as a means to strengthen friendship

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