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Abstract
Purpose: Examines the basis of bride price through an accounting lens to support justice and inclusion for women with disabilities.
Method: Qualitative approach using transcendental phenomenology
Results: Bride price determination reflects not just economic value but also symbolism, power, and stigma, often marginalizing women with disabilities. Integrating accounting and social psychology, the need for inclusive reforms and critical valuation to promote justice in customary marriages.
Novelty: Combining accounting and social psychology to critique injustice by viewing belis for women with disabilities as a socially charged number.
Contribution: Supports policy reform with five recommendations for inclusive marriage practices for women with disabilities.
Abstrak: Penilaian Mas Kawin bagi Perempuan dengan Disabilitas: Sebuah Kajian Akuntansi
Tujuan: Mengkaji dasar penetapan belis melalui pendekatan akuntansi untuk mendukung keadilan dan inklusi bagi perempuan difabel.
Metode: Pendekatan kualitatif dan metode fenomenologi transendental.
Hasil: Penetapan belis tidak hanya soal nilai ekonomi, tetapi juga mencerminkan simbolisme, relasi kuasa, dan stigma yang meminggirkan perempuan difabel. Integrasi akuntansi dan psikologi sosial menyoroti perlunya reformasi inklusif dan refleksi kritis dalam praktik pernikahan adat.
Kebaruan: Penggabungan akuntansi dan psikologi sosial untuk mengkritisi ketidakadilan melalui pembacaan belis sebagai angka yang sarat makna sosial bagi perempuan difabel.
Kontribusi: Mendukung reformasi kebijakan melalui lima rekomendasi untuk menciptakan praktik pernikahan adat yang inklusif bagi perempuan difabel.
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Copyright (c) 2025 Beatrix Yunarti Manehat, Suci Lestari Handayanni, Yolinda Yanti Sonbay, Manuel Brito
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Benu, F. (2016). Pernikahan dalam budaya Timor: Simbol, makna, dan relasi sosial. Kupang: Nusa Cendana Press.
- Budiman, N. (2020). Difabel perempuan dalam struktur adat: Studi peran dan eksklusi simbolik. Jurnal Gender dan Sosial, 8(2), 134–150. https://doi.org/10.24123/jgs.v8i2.2020
- Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
- Douglas, M. (2002). Purity and danger: An analysis of concepts of pollution and taboo. London: Routledge.
- Geertz, C. (1973). The interpretation of cultures: Selected essays. New York: Basic Books.
- Godfrey, J. M., & Chalmers, K. (2007). Globalisation of accounting standards. Cheltenham: Edward Elgar Publishing.
- Goodley, D. (2014). Dis/ability studies: Theorising disablism and ableism. London: Routledge.
- Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall.
- Grobbelaar-du Plessis, I., & Van Reenen, T. P. (2011). Aspects of disability law in Africa. Pretoria: Pretoria University Law Press.
- Liao, Y., Weng, X., Zhou, H., & Zhang, Z. (2020). Social inclusion and employment of people with disabilities in rural China. Disability & Society, 35(7), 1081–1103. https://doi.org/10.1080/09687599.2019.1669434
- Manehat, M. A., Irianto, S., & Purwanti, Y. (2019). The ownership rights of the assets exchanged in brideprice (belis): Accounting practices in Belu. Jurnal Akuntansi Multiparadigma, 10(1), 97–110. https://doi.org/10.18202/jamal.2019.04.10007
- Perkiss, S., & Tweedie, D. (2017). Social accounting: A reflective tool for planning and practice. Critical Perspectives on Accounting, 46, 54–68. https://doi.org/10.1016/j.cpa.2017.02.004
- Rahman, Y., Noholo, S., & Santoso, I. R. (2019). Konsep akuntansi syariah pada budaya mahar. Jurnal Akuntansi Multiparadigma, 10(1), 82–101.
- Routh, S. (2014). Enhancing capabilities through labour law: Informal workers in India. London: Routledge.
- Shakespeare, T. (2013). Disability rights and wrongs revisited (2nd ed.). London: Routledge.
- Silvey, R., & Rankin, K. (2020). Rethinking feminist political economy: Insights from the Global South. Progress in Human Geography, 44(3), 599–617. https://doi.org/10.1177/0309132519852413
- Trani, J. F., Bakhshi, P., & Rolland, C. (2019). Capabilities, inclusion, and well-being of persons with disabilities in Afghanistan. World Development, 121, 120–132. https://doi.org/10.1016/j.worlddev.2019.04.004
- Rahayu, S., & Yudi. (2015). Uang Nai’: Antara cinta dan gengsi. Jurnal Akuntansi Multiparadigma, 6(2), 224–236.
References
Benu, F. (2016). Pernikahan dalam budaya Timor: Simbol, makna, dan relasi sosial. Kupang: Nusa Cendana Press.
Budiman, N. (2020). Difabel perempuan dalam struktur adat: Studi peran dan eksklusi simbolik. Jurnal Gender dan Sosial, 8(2), 134–150. https://doi.org/10.24123/jgs.v8i2.2020
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
Douglas, M. (2002). Purity and danger: An analysis of concepts of pollution and taboo. London: Routledge.
Geertz, C. (1973). The interpretation of cultures: Selected essays. New York: Basic Books.
Godfrey, J. M., & Chalmers, K. (2007). Globalisation of accounting standards. Cheltenham: Edward Elgar Publishing.
Goodley, D. (2014). Dis/ability studies: Theorising disablism and ableism. London: Routledge.
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall.
Grobbelaar-du Plessis, I., & Van Reenen, T. P. (2011). Aspects of disability law in Africa. Pretoria: Pretoria University Law Press.
Liao, Y., Weng, X., Zhou, H., & Zhang, Z. (2020). Social inclusion and employment of people with disabilities in rural China. Disability & Society, 35(7), 1081–1103. https://doi.org/10.1080/09687599.2019.1669434
Manehat, M. A., Irianto, S., & Purwanti, Y. (2019). The ownership rights of the assets exchanged in brideprice (belis): Accounting practices in Belu. Jurnal Akuntansi Multiparadigma, 10(1), 97–110. https://doi.org/10.18202/jamal.2019.04.10007
Perkiss, S., & Tweedie, D. (2017). Social accounting: A reflective tool for planning and practice. Critical Perspectives on Accounting, 46, 54–68. https://doi.org/10.1016/j.cpa.2017.02.004
Rahman, Y., Noholo, S., & Santoso, I. R. (2019). Konsep akuntansi syariah pada budaya mahar. Jurnal Akuntansi Multiparadigma, 10(1), 82–101.
Routh, S. (2014). Enhancing capabilities through labour law: Informal workers in India. London: Routledge.
Shakespeare, T. (2013). Disability rights and wrongs revisited (2nd ed.). London: Routledge.
Silvey, R., & Rankin, K. (2020). Rethinking feminist political economy: Insights from the Global South. Progress in Human Geography, 44(3), 599–617. https://doi.org/10.1177/0309132519852413
Trani, J. F., Bakhshi, P., & Rolland, C. (2019). Capabilities, inclusion, and well-being of persons with disabilities in Afghanistan. World Development, 121, 120–132. https://doi.org/10.1016/j.worlddev.2019.04.004
Rahayu, S., & Yudi. (2015). Uang Nai’: Antara cinta dan gengsi. Jurnal Akuntansi Multiparadigma, 6(2), 224–236.